The Central Board of Indirect Taxes and Customs (CBIC) has enabled new facilities to issue GSTR-3A notices in bulk to non-files via email.
GSTR-3A is a notice for defaulters of GST Return Filing.
GSTR 3A will be issued by the tax authorities for non-filing of GSTR-3B, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8, etc.
On receiving the notice in the GSTR-3A notice, the defaulter has to file the return along with penalty and late fees within 15 days from the date of the notice.
If the dealer still does not file the return, the provisions of section 62 will apply. The appropriate officer will assess the tax as per his best judgment using the information available with the department. He will not issue any further notice before starting the assessment.
The penalty will be applicable for Rs. 10,000 or 10% tax is payable, whichever is higher.