GSTR-3A Notices & GSTN Advisories 2025: Appeal Filing, Security Updates, and Compliance

The Goods and Services Tax Network (GSTN) issued a series of advisories in July 2025 to guide taxpayers on three important compliance matters: filing appeals against SPL-07 waiver rejection orders, upcoming security enhancements for ASP/GSP access on the GST Common Portal, and the clarification of erroneous GSTR-3A notices issued to cancelled composition taxpayers. These advisories clarify procedures and provide step-by-step instructions to help businesses stay on top of their GST and indirect tax compliance obligations.

GSTN Advisory: Filing Appeals Against SPL-07 Waiver Rejection Orders

On July 16, 2025, GSTN issued an advisory addressing the status of SPL-05 (Acceptance) and SPL-07 (Rejection) orders received by taxpayers for waiver applications filed under SPL-01 or SPL-02. The GST Portal has now been updated to allow taxpayers to file appeal applications (APL-01) specifically against SPL-07 rejection orders. Taxpayers requiring GST advisory and compliance support in understanding their waiver application status should review this advisory carefully.

Steps to File an Appeal Against a SPL-07 Rejection Order

To file an appeal against SPL-07, navigate through the following path on the GST Portal:

1. Navigate to: Services → User Services → My Application
2. Select Application Type: “Appeal to Appellate Authority“
3. Click on “New Application.”

Within the application form:

• Under Order Type, choose “Waiver Application Rejection Order.”
• Enter the required details and submit the appeal

Important: Taxpayers cannot withdraw an appeal once it has been filed under the waiver scheme. Businesses that need structured GST appeal filing support before submitting their APL-01 should consult a qualified tax advisor to assess their position.

Restoring a Previously Withdrawn Appeal

If a taxpayer chooses not to appeal the waiver application rejection order but wishes to restore a previously withdrawn appeal filed against the original demand, they may submit an undertaking. This option is available under the “Orders” section of the “Waiver Application” case folder on the GST Portal.

GSTN Advisory: Security Enhancements for ASP/GSP Access

To strengthen transparency and protect taxpayer data, GSTN is introducing notification alerts via email and SMS. Going forward, taxpayers or their authorized signatories will receive a notification each time OTP consent access is provided to an Application Service Provider (ASP).

These notifications will include the following details:

• Name of the ASP and the underlying GSP
• Date and Time of the OTP Consent
• Validity Period of the consent

In addition to these alerts, GSTN is enhancing the GST Common Portal to allow taxpayers to view their current and historical access records by ASP/GSP, and to revoke any active consent directly from their dashboard. Taxpayers can access this feature after logging into the GST Common Portal. GSTN will communicate the exact implementation dates for these enhancements through subsequent advisories.

GSTR-3A Notices Issued in Error: Advisory for Cancelled Composition Taxpayers

On July 20, 2025, GSTN issued a clarification confirming that certain GSTR-3A notices were dispatched due to a technical glitch on the portal.

Under normal circumstances, GSTR-3A notices are generated when taxpayers fail to file Form GSTR-4, as per Section 39(2) read with Rule 68 of the CGST Act, 2017. However, GSTN inadvertently issued some of these notices to taxpayers whose GST registrations had already been cancelled prior to Financial Year 2024–25.

Taxpayers with cancelled registrations who received such notices are not required to take any further action and should disregard these GSTR-3A notices entirely. Businesses uncertain about whether a notice relates to an active or cancelled registration, or those facing broader concerns around departmental GST proceedings, should verify their registration status and consult a GST advisor before responding to any notice.

For full details, refer to the official GSTN advisories here: https://t.ly/lT-vw

Additional Resources

For further reading on related GST advisory and compliance topics, the following MBG insights may be useful:

• GST Appeal Filing Mechanism Under the Amnesty Scheme
• Advisory for Waiver Scheme Under Section 128A
• Advisory on GSTR-3B and GSTR-1 Compliance
• GST Portal Security: Two-Factor Authentication and HSN Code Updates