Advisory : Regarding GSTR-3A Notices issued for non-filing of form GSTR 4 to cancelled Composition Taxpayers.
GST
Dated:- 21-7-2025
As per the provisions of Section 39(2) of the Central Goods and Services Tax (CGST) Act, 2017, read with Rule 68 of the CGST Rules, 2017, notices in Form GSTR-3A are required to be issued in cases of non-filing of Form GSTR-4. However, it has come to notice that, due to a system-related glitch, such notices have been inadvertently issued in certain cas
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