The Central Board of Indirect Taxes and Customs ( CBIC ) has enabled new facilities to issue GSTR-3A notices in bulk to non-files through email. The GSTR-3A is a notice for Defaulters of Goods and Services Tax ( GST ) Return Filing.
In terms of Rule 68 of the CGST Rules, 2017 i.e. Notice to Non-Filers of Returns, a notice in Form GSTR-3A will be issued by the tax authorities to the taxpayers for not furnish of returns i.e. GSTR-3B, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8 etc., under section 39 or section 44 or section 45 or section 52 of the Central Goods and Services Tax, 2017 (“CGST Act”). On receiving notice in Form GSTR-3A, the defaulter has to file the return within 15 days from the date of notice along with penalty and late fees.
Read more at: As per Point 2 of Tickers under www.cbic.gov.in