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Form GSTR 3A issued even we have filed gstr 3b for june 2020. Now what to do

Form GSTR 3A issued even we have filed gstr 3b for june 2020. Now what to do

Reply—As per section 46 of CGST Act, Where 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.

According to rule 68 of CGST Rules, a notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails to furnish return under section 39 or section 44 or section 45 or section 52.

If there is no pendency in filing of return, taxpayer is advised to do respond such notice within prescribed time limit with a clarification and evidences that there is no pendency.

Posted Date: Oct 03, 2020
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