To ascertain that every taxpayer of the country files their compliance on time, the Central Board of Indirect Taxes and Customs ( CBIC ) has come up with the new facility of issuing GSTR 3A
GSTR 3A is a notice from the tax department for all the late filers. Provided that within 15 days of receiving the notice from the tax department one must file the return else this may cause him heavy penalties.
GSTR 3A is issued when the taxpayers are found guilty of not filing their GSTR 3B
If the default continues even after receiving the notice (GSTR 3A), then the concerned taxpayer will have to face the provisions under Section 62. The taxpayer might face the judgment from the taxman who is permitted by law to impose higher tax depending on the information available with the income tax department. No notice will be issued before starting the assessment.
The penalty which is to be imposed on the defaulter will be Rs. 10,000 or 10% of his total taxable income whichever is higher. To avoid any of the above instances to happen taxpayers are suggested to file their returns on or before time. It is even advised to file the required compliances even before receiving GSTR 3A from the tax department.