GSTR 3A: Meaning and How to File It?

GSTR 3A is a notice that is generated for taxpayers who have missed out on filing a return in any return within the stipulated time. It is not to be confused with a form that taxpayers can file returns.

To gain necessary insights regarding what GSTR 3A is and related particularities, go through the article!

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What Is GSTR 3A?

GSTR 3A is a system-generated notice which is sent to taxpayers by the government for not furnishing returns. As directed by the Central Board of Indirect Taxes and Customs (CBIC), GST-registered taxpayers have to file returns periodically (monthly, quarterly and annually). In case it is not filed, concerned GST authorities will issue GSTR 3A as a reminder.

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How to File GST Return Online?

GST 3A cannot be filed directly. However after receiving it, one must file a return in either Form GSTR 3B or any other return. Every entity from manufacturers, suppliers, dealers and consumers is entitled to file tax returns every year. With rapid digitisation in every sector, filing tax returns with the GST department has become automated.

For instance, here are the steps that will guide one to file GSTR 3B.

Step 1: First, Taxpayers must register themselves in the GST portal using the username and password and get the GSTIN Number. This number is issued based on the state code and PAN number.

Step 2: After login one can see the return filing status. Then proceed to ‘Services’ and click on ‘Returns’ and then on ‘Returns Dashboard.’

Step 3: You will get redirected to the ‘File Returns’ page. Now choose the ‘Financial Year’ & ‘Return Filing Period’ from the drop-down for which you wish to file a return.

Step 4: Select the 'Search' tab. Now click on the 'Prepare Online' tab under 'Monthly Return GSTR 3B.

Step 5: On this page, one will have to provide answers to certain questions that will be displayed.

Step 6: Provide the required values in the displayed tile. Also, fill in the late fees and interest.

Step 7: Click on the 'SAVE GSTR 3B' tab after mentioning all the details. You can also select SAVE GSTR 3B on the main page of GSTR 3B.

Step 8: After all the data are saved, select the ‘Submit’ tab that is present towards the bottom of the page.

Step 9: On scrolling down the page, the draft GSTR 3B can be viewed. One just has to click 'Preview draft GSTR 3B'. Further, after submission, one can also track the 'Payment of tax' tile.

Step 10: Now, for declaration choose the checkbox. Proceed to choose the authorised signatory under ‘Authorised Signatory’. Either select ‘FILE GSTR-3B WITH EVC’ or ‘FILE GSTR-3B WITH DSC’ tab and select ‘Proceed’ tab.

After one is done with filing the GSTR 3B, he or she can see a message getting displayed. Choose the ‘OK’ tab. After doing so, GSTR 3B return status will get displayed as ‘Filed’. For viewing the GSTR 3B return, click on ‘VIEW GSRT-3B’ tab.

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Documents Mandatory for Filing GST 3B Return

GSTR 3A cannot be filed, hence there are no such documents that one has to submit related to it. However, there are some basic documents that must be kept in order for GST3B return filing. While purchasing from an individual registered under GST, here are the following invoice-related details that must be uploaded by the seller on the GST portal:

Invoice value
Invoice number
GST rate
Invoice type
Invoice date
Amount of IGST, SGST, CGST, GST applicable etc.

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Rules and Guidelines Regarding GSTR 3A

In order to avoid getting GSTR 3A notice, taxpayers must be mindful of filing different GST returns. Here are the different returns that must be filed by different entities.

GSTR 3B meant for business dealers
GSTR 4 for composition dealers
Non-resident taxpayers must file GSTR 5
Input Service Distributor must file GSTR 6
For TDS Deductor, GSTR 7 is applicable
For TCS Collector, GSTR 8 must be filed
For annual and final return GSTR 9 and GSTR 10 must be filed respectively.

How to Respond to Form GSTR 3A?

Apart from knowing what GSTR 3A notice is, taxpayers must also know how to respond to it. Upon receiving GSTR 3A, taxpayers must file the GST return in Form GSTR 3B or other return. The filing of return must be done within 15 days of the issuance of GSTR 3A. In addition, you have to clear the tax liability along with paying the interest and late fee.

What Happens If Taxpayers Fail to File Return Within 15 Days?

On account of failure of filing return within 15 days, here are the following situations that occurs:

If a taxpayer fails or misses out to file a return within a time span of 15 days after they have received the GSTR 3A, a provision of Section 62 will be imposed on them. From that point onwards, an authorised officer will assess all the taxes of the individual.
Only after the assessment officer starts scrutinising tax payments of the individual, further notice will not be issued. In addition, the concerned taxpayers who have not filed the return will have to bear a penalty amount of ₹ 10,000 or 10% of the payable tax amount, (whichever is higher).
Adding to this, individuals who have not filed returns within 15 days can do the same after 15 days. However, it must be done before the authorised official issues the assessment order. Once the order has been initiated, one cannot file the GST return any longer and has to bear the penalty amount.

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What Are the Features and Benefits of GSTR 3A?

One must definitely avoid receiving GSTR 3A from the concerned authority. GSTR is issued as an ultimatum reminding taxpayers to file a return.

You must look into the benefits and features of GSTR in general.

Lower compliance cost: Registering business with GSTR 3 will lower GST-related administrative complications. It will help business bodies.
Accurate tax collections: Business bodies can attain accuracy in the entire tax collection as they have credible details regarding taxable supplies.
Enhanced compliance and transparency: Registration under GST helps business bodies to avoid cascading of taxes. It will also help them remain compliant with set regulations. Moreover, under GST, businesses are putting forward all the taxable supplies for that year which ensures transparency.

How to download Form GSTR 3A?

Here are the steps that must be followed to download the system-generated GSTR 3A:

Step 1: First go to the GST portal and login to it using the necessary credentials.

Step 2: On gaining access to the portal, head to Services and choose user services.

Step 3: Proceed to click on View Notices and Orders.

Step 4: Finally select 'Download' and get the Form GSTR 3A in PDF format.

Penalty and Consequences for Not Filing GSTR 3A

Besides knowing the meaning of GSTR 3A, taxpayers must be well acquainted with the consequences and penalty particularities in case they do not file a return.

An interest rate of 18% is charged on the outstanding tax amount from the dealers. The interest rate is applied from the next day of the date when the file should have been filed (due date) till the date the payment is cleared.

One must also know the amount of late fees that they have to bear for missing on filing the return.

For Annual Return
The late fee amount that is levied: is ₹ 200. (For per day per Act: ₹ 100).
Under CGST Act: ₹ 100 and for SGST Act: ₹ 100 which accounts to ₹ 200.
Maximum late fee amount can go up to 0.25% of turnover of the taxpayer in the state.
For IGST no late fee is charged.
For Other Returns

Payable Late fee amount is ₹ 50 (Under CGST ₹ 25 and under SGST ₹ 25).

In this case, the maximum late fee amount can go up to ₹ 5000.

GSTR 3A cannot be considered as a return. When taxpayers fail or default to file GST returns on due date, the government generates a GSTR 3A notice and sends to those taxpayers for non-filing of GST returns. To respond to such notice, one must know what is GSTR 3A in the first place and how will sail through such a circumstance.

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FAQs About GSTR 3A

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What is the main difference between GSTR 3A and GSTR-3B?

GSTR 3A is a notice that is issued to taxpayers who have not furnished GST returns on time. On the other hand, GSTR 3B is a self-declared simplified summary of GST return that must be filed every month where taxpayers mention the summary figures of ITC claimed, sales and net tax payable amount.

Is it possible to issue GSTR 3A?

As GSTR 3A is not a return; hence one cannot file or issue GSTR 3A. It is a system generated notice which is sent to those in a Form GSTR 3A as notified by the Central Board of Indirect Taxes and Customs.

Is there any notice or reminder that taxpayers will receive regarding the filing of return on the due date?

Taxpayers are generally informed via email or SMS regarding the due date when they must file the return from the GST portal. Taxpayers will receive a notification on the 18th of every month.

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