#gstnotice #gst3a #cgstact
As notified by(CBIC), the registered taxpayers under the GST regime are required to file monthly, quarterly, or annual returns, as the case may be. It is a mandatory requirement that has been imposed on the taxpayers, and these registered taxpayers have been classified into various categories as per which they are required to file their returns using different prescribed forms that are to be submitted within the prescribed period.
Thus, GSTR-3A is not a form of return but rather is a notice that is issued to a taxpayer who has failed or defaulted to file his GST Return for a particular tax period. The authorities will inform you via SMS or email. To learn about notice under GST-3A, watch the complete video.
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