Consequences of Non replying to Notice GSTR-3A


Consequences of Non replying to Notice GSTR-3A

Now a days, almost every defaulters will have received the notice u/s 46 of GST Act in the form of GSTR-3A.

What is section 46:

If a registered person fails to furnish a return under section 39 or section 44 or section 45, a notice shall be issued requiring him to furnish such return within fifteen days in such form and manner as may be prescribed.

When such notice will be issued by the Department?

If any taxpayer’s fails to file GSTR-1 and GSTR-3B consecutively for more than six months then he will get notice from the GST department electronically on registered e-mail id in form of GSTR-3A. So one should check his email very carefully.


Defaulter has to file the return within 15 days from the date of notice along with penalty and late fees. If still defaulter has unable to comply the notice then provisions of Section 62 will get trigger.

According to section 62, the proper officer will assess his right & can tax according to his best judgment using the information available with the department. He will not issue any further notice before starting the assessment.

Where the registered person furnishes a valid return within thirty days of the service of the assessment order shall be deemed to have been withdrawn. But the liability for payment of interest under sub-section (1) of section 50 or for the payment of late fee under section 47 shall continue”


The penalty will be applicable of Rs. 10,000 or 10% of the tax due, whichever is higher.