Facility to issue GSTR-3A notices in bulk to non-filers through email is now available in "View Non-filers (New)" functionality. It is facility for government to intimate defaulters for non filing of returns through issue of notices in bulk
GSTR 3A will be issued by the tax authorities to a person not filing:
GSTR-3B (regular dealer)GSTR-4 (Composition dealer)GSTR-5 (Non-resident)GSTR-6 (ISD)GSTR-7 (Person liable to deduct TDS)GSTR-8 (Person liable to collect TCS)GSTR-9 (Annual return)GSTR-10 (Final return).
On receiving notice in GSTR-3A Notice, the defaulter has to file the return within 15 days from the date of notice along with penalty and late fees.
e-DiNero. GST Team