Subject: Clarification Required Regarding Notice in Form GSTR-3A for Non-Filing of GSTR-4 (FY 2024–25) Despite Cancellation of GST Registration in FY 2020–21

[Rajagopal K]

Respected Sir/Madam,

One of my clients has received a notice in Form GSTR-3A via the GST Portal and email, stating that the GSTR-4 (Annual Return) for the Financial Year 2024–25 has not been filed.

I would like to bring to your kind attention the following:

The GST registration of my client was cancelled during the Financial Year 2020–21. Since the registration has already been cancelled, we believe that there is no obligation to file GSTR-4 for any subsequent financial year, including FY 2024–25.

The notice appears to have been system-generated and bears a reference number. In light of the above, I respectfully seek your guidance on the following points:

1. Is there any requirement to file GSTR-4 for FY 2024–25 despite the cancellation of GST registration in FY 2020–21?

2. What would be the correct procedure to respond to this notice on the GST Portal in order to avoid any further liability or penalty?

3. Are there any documents or steps that need to be submitted or undertaken to formally resolve and close this matter?

Your expert advice in this regard will be highly appreciated.

Thank you for your assistance.

AI Summary

Taxpayer receives GSTR-3A notice for non-filing despite GST registration cancelled in 2020-21 A taxpayer received a Form GSTR-3A notice for non-filing of GSTR-4 annual return for FY 2024-25, despite their GST registration being cancelled in FY 2020-21. The notice was system-generated through the GST Portal. The taxpayer sought clarification on whether filing obligations exist post-cancellation, appropriate response procedures, and steps to resolve the matter without incurring penalties. A legal expert confirmed that cancelled registrations have no filing requirements and advised responding appropriately to the notice. The discussion referenced GSTN Advisory 618 dated July 20, 2025, specifically addressing GSTR-3A notices issued to cancelled composition taxpayers for non-filing of Form GSTR-4, indicating this is a recognized systemic issue affecting multiple taxpayers with cancelled registrations.