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GSTR-3A is not a return. The taxpayers registered under GST must file monthly, quarterly and annual returns as notified by the Central Board of Indirect Taxes and Customs (CBIC). The GST authorities will issue a notice in the form GSTR-3A to taxpayers who have not filed their GST returns.
GSTR 3A will be issued by the tax authorities to a person not filing:
On receiving notice in GSTR-3A Notice, the defaulter has to file the return within 15 days from the date of notice along with penalty and late fees.
For annual return
For other returns
If the dealer still does not file return, provisions of Section 62 will apply. The proper officer will assess the tax according to his best judgment using the information available with the department. He will not issue any further notice before starting the assessment. The penalty will be applicable of Rs. 10,000 or 10% of the tax due, whichever is higher.
If the return is filed after 15 days but before the proper officer passes an assessment order then the notice will be assumed to be withdrawn.