<h1>Tax authorities clarify GSTR-3A notices sent to cancelled composition taxpayers due to system glitch should be ignored</h1> Tax authorities issued an advisory regarding incorrectly generated GSTR-3A notices for non-filing of Form GSTR-4 to cancelled composition taxpayers. Due to a system glitch, notices were inadvertently sent to taxpayers whose registrations were cancelled before Financial Year 2024-25, despite such notices being inapplicable to them under Section 39(2) of the CGST Act, 2017 and Rule 68 of CGST Rules, 2017. The technical team is implementing corrective measures to prevent recurrence. Taxpayers who properly filed returns or had cancelled registrations prior to FY 2024-25 should ignore these erroneous notices as no action is required. For other concerns, taxpayers can raise grievances through the Self-Service Portal on the GST Portal with relevant details for resolution.