Online GSTR-3A Filing: Due Date, Penalty for Late Filing, GSTR-3A Format

What is GSTR-3A?

GSTR-3A is not a return but an official notice issued by the tax authorities to those taxpayers who have not filed their GST returns and termed as “Defaulters”.

Who will receive GSTR-3A notice?

GSTR-3A notice is issued by the tax authorities to a person not filing the following returns –

Return Forms	Filed by
GSTR-3B	Regular dealer
GSTR-4	Composition dealer
GSTR-5	Non-resident
GSTR-6	Input service distributor
GSTR-7	Person liable to deduct TDS
GSTR-8	Person liable to collect TCS
GSTR-9	Annual return
GSTR-10	Final return

What is the due date of filing return after receiving the notice in the form of GSTR-3A?

After receiving the notice in the form of GSTR-3A, every defaulter needs to file the return within 15 days along with the late fee & penalty.

Penalty for Late GSTR-3A Filing

Late filing of return will lead to heavy fines & penalties. Interest will be charged at 18% per annum and it is calculated by the tax payer on the outstanding tax amount. The late fee is Rs.200 per day i.e. Rs.100 under CGST and Rs.100 under SGST. However, the maximum penalty would be Rs.5000.

What happens if the dealer still not files his or her return?

In case the dealer still not files his or her return, the authorized officer make the estimate of dealer’s tax with the best of his or her knowledge by using the information available with the department. There will be no further notice issued by the authorized officer before starting the assessment. Dealer also needs to pay the penalty in such cases which will be Rs.10000 or 10% of the tax due (whichever is higher).