GSTN Advisory, Dated 20-07-2025
The Goods and Services Tax Network (GSTN) has issued a clarification regarding the incorrect issuance of Form GSTR-3A notices to a certain category of composition taxpayers, caused by a system-related issue.
1. System Glitch Resulted in Incorrect Notices
Due to a technical glitch, Form GSTR-3A notices—which are typically served for non-filing of Form GSTR-4—were mistakenly issued to composition taxpayers whose GST registrations were cancelled before the Financial Year 2024–25.
2. No Action Required for Affected Taxpayers
The GSTN has assured that its technical team is working to resolve the issue. In the meantime, the following taxpayers may ignore these notices:
- Taxpayers who have already filed Form GSTR-4 for the relevant period
- Taxpayers whose registrations were cancelled before FY 2024–25
No further action or compliance is required from these taxpayers in response to the notice.
3. How to Address Other Concerns
Taxpayers facing unrelated or unresolved issues are advised to:
- Raise a grievance via the Self-Service Portal available on the GST Portal
- Provide relevant details and documentation to facilitate prompt resolution
4. Conclusion
This clarification helps avoid unnecessary compliance burdens for taxpayers who are not liable for GSTR-4 filings post-cancellation. GSTN’s proactive communication reflects its commitment to addressing system errors and maintaining transparency in taxpayer interactions.
