GST · Notice
GSTR-3A: Notice to return defaulter
Notice that a return has not been filed. What to do: file the pending return with tax, interest and late fee, then if an order under Section 62 is already passed, file within 60 days. Time to act: 15 days from the date of the notice; the date stated on your notice always wins.
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Key facts
Notice that a return has not been filed. File within 15 days or the officer may assess the liability to the best of his judgement.
| Form | GSTR-3A (Notice to return defaulter) |
|---|---|
| Issued by | The GST officer named on the document |
| Issued under | Section 46 r/w Rule 68, CGST Act & Rules 2017 |
| What it asks of you | File the pending return with tax, interest and late fee |
| Your time to act | 15 days from the date of the notice; the date stated on your notice always wins. |
| If it is ignored | Best-judgement assessment under Section 62, which may be issued within 5 years of the due date of the annual return. |
Time allowed
Action: 15 days from the date of the notice.
The date stated on your notice always wins.
What to do now
File the pending return with tax, interest and late fee
Filing within 15 days stops the best-judgement assessment altogether.
If an order under Section 62 is already passed, file within 60 days
A valid return furnished within 60 days of service of the order withdraws it automatically; a further 60 days is allowed with an additional late fee of ₹100 per day. Interest and late fee still apply.
Check the registration status
Continued default is a ground for suspension and cancellation under Section 29 and Rule 21A.
What a written response contains
A written response usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.
- Reference: the GSTR-3A notice's reference number and date, your GSTIN and the period it covers.
- An answer to each point the notice raises, in the same order, saying what you accept and what you dispute.
- Evidence for each point: the returns, books and documents each answer relies on.
- Where it is filed: as stated on the notice.
If it is ignored
- Best-judgement assessment under Section 62, which may be issued within 5 years of the due date of the annual return.
- Suspension or cancellation of registration for continued non-filing.
Other dates that follow from it
- Deemed withdrawal window if assessed under Section 62Runs from service of the assessment order, not from this notice.
Official sources
Sources checked on 24 October 2026.
- CGST Act 2017, section 62 (assessment of non-filers of returns) · read 24 October 2026
Any provision named on this page but not listed here is to be confirmed by our expert team.
Frequently asked questions
What is a GSTR-3A notice?
Notice that a return has not been filed. File within 15 days or the officer may assess the liability to the best of his judgement.
How much time do I have to act on a GSTR-3A notice?
Action: 15 days from the date of the notice. The date stated on your notice always wins.
What happens if I ignore a GSTR-3A notice?
Best-judgement assessment under Section 62, which may be issued within 5 years of the due date of the annual return. Suspension or cancellation of registration for continued non-filing.
Related guides
- ASMT-13: Best-judgment assessment of a non-filer
- ASMT-12: Order accepting the scrutiny reply — closure
- GST Return Due Dates for Small Businesses: GSTR-1, GSTR-3B, QRMP, CMP-08 and GSTR-9
- GST Notices Explained: Every Common Form, What It Means and How Long You Have to Reply
- Where this sits: Reply and personal hearing
General information from the provisions this notice is issued under, not legal advice. The dates and periods stated on your notice always win. Our expert team can read the full notice with you.