As per Section 39(2) of the CGST Act, and Rule 68 of the CGST Rules, notices in Form GSTR-3A are meant to be issued in cases of non-filing of Form GSTR-4. However, due to a system-related error, such notices have been inadvertently sent to taxpayers whose GST registrations were cancelled prior to the Financial Year 2024–25. GSTN has acknowledged the issue and its technical team is working on implementing corrective measures to prevent such occurrences in the future. In the interim, taxpayers who have already filed the required returns or whose registrations were cancelled before FY 2024–25 are advised to disregard these notices as no further compliance action is necessary.