Answer

1. F

   Facts

   GSTR-3A is an automatic notice saying a return is overdue. It asks you to file within 15 days, failing which the officer can assess your tax himself.

2. P

   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
   • Rule 68, CGST Rules 2017Notice to return defaulters is issued in GSTR-3A
   • 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
3. A

   Analysis

   Sec 46 and Rule 68 cover notices to return defaulters, and Circular 129/48/2019-GST explains that GSTR-3A goes out after the due date passes. It applies to returns under Sec 39 (like GSTR-3B and GSTR-4), Sec 44 (annual return), Sec 45 (final return) and Sec 52 (TCS). Example: GSTR-3B for August 2026 was due on 20 September; a GSTR-3A follows and gives you 15 days to file with late fee and interest.

4. C

   Conclusion

   1. 1Read the notice to see which return and period it covers.
   2. 2Check on the portal whether that return is really pending.
   3. 3Prepare and file the return with tax, late fee and interest.
   4. 4Keep the ARN of the filed return.
   5. 5Fix the reason for delay so it does not repeat.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.