GSTR-3A Notices for Non-Filing of GSTR-4 by Cancelled Composition Taxpayers – GSTN Advisory 618 Explained

Have you received a GSTR 3A notice for not filing GSTR 4—even though your GSTIN was cancelled as a composition taxpayer? Don’t panic. GSTN’s latest advisory (No. 618) explains exactly who can ignore these notices and who must still act. This blog provides a clear breakdown with practical steps for compliance.

Table of Contents

What is GSTR-3A and Why Did You Get It?

GSTR 3A is a notice issued by the GST portal when a registered taxpayer fails to file their required GST returns. Recently, many cancelled composition taxpayers received GSTR 3A notices for non-filing of GSTR 4 (the annual return for composition taxpayers).

Who Can Ignore the GSTR 3A Notice?

If your GSTIN was cancelled before the start of the relevant financial year (e.g., before 1st April 2023 for FY 2023-24), you can safely ignore the GSTR 3A notice for non-filing of GSTR 4 for that year.

Example: If your GSTIN was cancelled on 30th March 2023, you do not need to file GSTR 4 for FY 2023-24 and can ignore the notice.

Who Must Still File GSTR 4?

If your GSTIN was active at any time during the relevant financial year, you must file GSTR 4 for that year—even if it was cancelled later.

Example: If your GSTIN was cancelled on or after 1st April 2023, you are required to file GSTR 4 for FY 2023-24.

Step-by-Step: What to Do if You Receive a GSTR 3A Notice

Scenario Action Required
GSTIN cancelled before start of FY (e.g., before 1 April 2023) No action needed. Ignore the GSTR 3A notice.
GSTIN active during FY, cancelled after start (e.g., after 1 April 2023) You must file GSTR 4 for that FY. Do not ignore the notice.
GSTIN still active and you missed filing File GSTR 4 immediately to avoid further penalty.

Pro Tip: Always check your GSTIN status and year of cancellation before responding to portal notice. Double-check the period for which GSTR 4 is being demanded.

For more on GST returns see:

FAQs on GSTR-3A Notices to Cancelled Composition Taxpayers

Answer: If your GSTIN was cancelled before the start of the relevant financial year, you can ignore the GSTR-3A notice for that year.

Answer: You must file GSTR-4 for the year in which your GSTIN was active, even if cancelled later.

Answer: No, if the cancellation was before the start of the financial year, no GSTR-4 filing is needed for that year.

Answer: Login to the GST portal, go to your profile, and view “GSTIN status” with the effective date of cancellation.

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Disclaimer: – This blog is intended for informational purposes only and should not be considered legal or financial advice. Readers are encouraged to independently verify all applicable Indirect Taxes Acts, Rules, Notifications, GST council resolution, GST laws, regulations, CBIC advisories, GSTN guidelines, and E-Way Bill, e-Invoice Rules, Various Court orders before making decisions. The author and publisher are not responsible for any actions taken based on the information provided here.