GST

GSTR-3A received after already filing

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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

Sec 46, CGST Act 2017; Circular 129/48/2019-GST

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.

Close

  1. Check Services, Returns, Track Return Status for the period.
  2. Note the ARN and filing date.
  3. Save the filed return PDF.
  4. Check View Notices and Orders for any assessment order.

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