GST
GSTR-3A received after already filing
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Facts
If you filed after the notice was generated, the notice was raised before your filing. Check the filing date and keep the ARN as proof.
Provisions and law
- Sec 46, CGST Act 2017A registered person who fails to file a return under Sec 39, 44, 45 or 52 gets a notice to file within 15 days
- Circular 129/48/2019-GSTSOP for non-filers: alerts, GSTR-3A after the due date, best judgement assessment in ASMT-13 if still not filed
Analysis
GSTR-3A is system generated a few days after the due date, as Circular 129/48/2019-GST describes. If your return was filed late but before any assessment, the purpose of the notice is met. Example: due date 20 July, notice on 25 July, you filed on 27 July; keep the ARN and filed return. If the return is shown filed on the portal, usually nothing more is needed, but check for any later ASMT-13.
Conclusion
- Check Services, Returns, Track Return Status for the period.
- Note the ARN and filing date.
- Save the filed return PDF.
- Check View Notices and Orders for any assessment order.
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Non-filing notice
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