Complete GST lifecycle on one platform Complete GST lifecycle on one platform
Hyper-automation Hyper-automation
Smart reports & recon Smart reports & recon
Accurate filing Accurate filing

GSTR-3A Notice for Defaulters of GST Return Filing



Updated on: Dec 26th, 2023


4 min read

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.


Who will receive GSTR-3A Notice?

GSTR 3A will be issued by the tax authorities to a person not filing:

What should a taxpayer do after receiving GSTR-3A?

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.  

What will be the applicable penalty & late fees?


  • Interest at 18% per annum has to be paid by the dealer.
  • Interest has to be calculated by the taxpayer on the amount of outstanding tax to be paid.
  • The time period for interest calculation will be from the next day of filing to the date of payment.

Late Fees

For annual return

  • The Late fee is Rs 200 per day (Rs. 100 per day per Act ).
  • The maximum late fee is 0.25% of the taxpayer’s turnover in the state.

For other returns

  • The Late fee is payable at Rs. 100 per day per Act.
  • So the penalty works out to Rs 200 per day (Rs. 100 under CGST & Rs. 100 under SGST).
  • The maximum penalty that can be levied is Rs. 5,000. There is no late fee on IGST. 

What happens if the dealer still does not file his return?

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.  

Can the taxpayer file return after the 15 days?

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is filed after 15 days but before the proper officer passes an assessment order then the notice will be assumed to be withdrawn.  

Format of Form GSTR-3A Notice

a screenshot of GSTR-3A Notice Form

About the Author

DVSR Anjaneyulu, known by the name AJ, I've got a vast experience in accounting, finance, taxes and audit. I'm always keen to simplify laws for the readers and learn about the Indian finance ecosystem. I also love listening to music, travelling, and, most importantly, conversing with people to better understand the world.. Read more


Quick Summary

GSTR-3A is not a return but a notice issued to taxpayers under GST who have not filed their returns, like GSTR-3B, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8, GSTR-9, and GSTR-10. Taxpayers receiving GSTR-3A notice must file the return within 15 days with applicable penalties. Late fees are Rs 200 per day for annual returns and Rs 100 per day for other returns, maxing out at 0.25% of turnover. Failure to file leads to assessment by the tax officer with penalties.

Was this summary helpful?

Clear offers taxation & financial solutions to individuals, businesses, organizations & chartered accountants in India. Clear serves 1.5+ Million happy customers, 20000+ CAs & tax experts & 10000+ businesses across India.

Efiling Income Tax Returns(ITR) is made easy with Clear platform. Just upload your form 16, claim your deductions and get your acknowledgment number online. You can efile income tax return on your income from salary, house property, capital gains, business & profession and income from other sources. Further you can also file TDS returns, generate Form-16, use our Tax Calculator software, claim HRA, check refund status and generate rent receipts for Income Tax Filing.

CAs, experts and businesses can get GST ready with Clear GST software & certification course. Our GST Software helps CAs, tax experts & business to manage returns & invoices in an easy manner. Our Goods & Services Tax course includes tutorial videos, guides and expert assistance to help you in mastering Goods and Services Tax. Clear can also help you in getting your business registered for Goods & Services Tax Law.

Save taxes with Clear by investing in tax saving mutual funds (ELSS) online. Our experts suggest the best funds and you can get high returns by investing directly or through SIP. Download Black by ClearTax App to file returns from your mobile phone.

Cleartax is a product by Defmacro Software Pvt. Ltd.

Company PolicyTerms of use


ISO 27001

Data Center


SSL Certified Site

128-bit encryption