The Goods and Services Tax Network (GSTN) has issued an advisory to inform cancelled composition taxpayers that GSTR-3A notices are being sent for the non-filing of GSTR-4 for the relevant financial year. This notice serves as a warning and is intended to remind such taxpayers of their pending compliance responsibilities even after cancellation.
Who Does This Apply To?
The advisory specifically applies to taxpayers who were registered under the Composition Scheme under GST and whose registrations were cancelled during or after a financial year. Even if the GSTIN has been cancelled, these taxpayers are still required to file GSTR-4 for the financial year in which they operated under the composition scheme.
About GSTR-4 and GSTR-3A
GSTR-4 is an annual return that composition taxpayers must file to declare their summary of outward supplies and tax liability.
GSTR-3A is a system-generated notice sent to taxpayers who fail to file returns on time.
As per the advisory, failure to file GSTR-4 may result in:
Late fees under Section 47 of the CGST Act
Assessment of tax liability under Section 62, which allows the tax officer to determine tax based on available records.
Compliance Required Even After Cancellation
The key takeaway is that cancellation of GST registration does not exempt taxpayers from pending returns. All composition taxpayers who were active during any part of the financial year must file GSTR-4 for that period—even if their registration was cancelled mid-year.
What Should Taxpayers Do?
Log in to the GST portal
Check for GSTR-3A notices under the dashboard
File pending GSTR-4 at the earliest to avoid penalties and legal action
If the notice was sent in error, raise a grievance through the GST Helpdesk
