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.

[Shilpi Jain]

If registration cancelled no requirement to file. Reply appropriately to the notice received.

[Rajagopal K]

My Sincere thanks to Ms Shilpi Jain Madam.

Advisory: Regarding GSTR-3A Notices issued for non-filing of Form GSTR 4 to cancelled Composition Taxpayers

GSTN Advisory no. 618 dated 20.07.2025 - Reg.

[Rajagopal K]

Advisory: Regarding GSTR-3A Notices issued for non-filing of form GSTR 4 to cancelled Composition Taxpayers

 

 

AI Summary

Requirement to file GSTR-4: cancelled GST registration removes filing obligation; reply on portal citing advisory to close notice. A system-generated GSTR-3A alleging non-filing of GSTR-4 was issued despite the taxpayer's GST registration having been cancelled in FY 2020-21. There is no requirement to file GSTR-4 after cancellation. The correct response is to reply on the GST portal stating the cancellation, provide or reference cancellation evidence where possible, and cite GSTN Advisory No. 618 (dated 20.07.2025) concerning notices issued to cancelled composition taxpayers to seek closure of the notice.