diff --git a/.github/workflows/cache-windows-test.yml b/.github/workflows/cache-windows-test.yml
deleted file mode 100644
index 3868f296..00000000
--- a/.github/workflows/cache-windows-test.yml
+++ /dev/null
@@ -1,90 +0,0 @@
-name: cache-windows-bsd-unit-tests
-on:
-  push:
-    branches:
-      - main
-    paths-ignore:
-      - '**.md'
-  pull_request:
-    paths-ignore:
-      - '**.md'
-
-jobs:
-  build:
-    name: Build
-
-    runs-on: windows-latest
-
-    steps:
-    - name: Checkout
-      uses: actions/checkout@v2
-
-    - shell: bash
-      run: |
-        rm "C:\Program Files\Git\usr\bin\tar.exe"
-
-    - name: Set Node.js 12.x
-      uses: actions/setup-node@v1
-      with:
-        node-version: 12.x
-
-    # In order to save & restore cache from a shell script, certain env variables need to be set that are only available in the
-    # node context. This runs a local action that gets and sets the necessary env variables that are needed
-    - name: Set env variables
-      uses: ./packages/cache/__tests__/__fixtures__/
-
-    # Need root node_modules because certain npm packages like jest are configured for the entire repository and it won't be possible
-    # without these to just compile the cache package
-    - name: Install root npm packages
-      run: npm ci
-
-    - name: Compile cache package
-      run: |
-        npm ci
-        npm run tsc
-      working-directory: packages/cache
-    
-    - name: Generate files in working directory
-      shell: bash
-      run: packages/cache/__tests__/create-cache-files.sh ${{ runner.os }} test-cache
-
-    - name: Generate files outside working directory
-      shell: bash
-      run: packages/cache/__tests__/create-cache-files.sh ${{ runner.os }} ~/test-cache
-
-    # We're using node -e to call the functions directly available in the @actions/cache package
-    - name: Save cache using saveCache()
-      run: |
-        node -e "Promise.resolve(require('./packages/cache/lib/cache').saveCache(['test-cache','~/test-cache'],'test-${{ runner.os }}-${{ github.run_id }}'))"
-
-    - name: Delete cache folders before restoring
-      shell: bash
-      run: |
-        rm -rf test-cache
-        rm -rf ~/test-cache
-
-    - name: Restore cache using restoreCache() with http-client
-      run: |
-        node -e "Promise.resolve(require('./packages/cache/lib/cache').restoreCache(['test-cache','~/test-cache'],'test-${{ runner.os }}-${{ github.run_id }}',[],{useAzureSdk: false}))"
-
-    - name: Verify cache restored with http-client
-      shell: bash
-      run: |
-        packages/cache/__tests__/verify-cache-files.sh ${{ runner.os }} test-cache
-        packages/cache/__tests__/verify-cache-files.sh ${{ runner.os }} ~/test-cache
-
-    - name: Delete cache folders before restoring
-      shell: bash
-      run: |
-        rm -rf test-cache
-        rm -rf ~/test-cache
-
-    - name: Restore cache using restoreCache() with Azure SDK
-      run: |
-        node -e "Promise.resolve(require('./packages/cache/lib/cache').restoreCache(['test-cache','~/test-cache'],'test-${{ runner.os }}-${{ github.run_id }}'))"
-
-    - name: Verify cache restored with Azure SDK
-      shell: bash
-      run: |
-        packages/cache/__tests__/verify-cache-files.sh ${{ runner.os }} test-cache
-        packages/cache/__tests__/verify-cache-files.sh ${{ runner.os }} ~/test-cache
diff --git a/packages/cache/RELEASES.md b/packages/cache/RELEASES.md
index 4a415486..73518e1c 100644
--- a/packages/cache/RELEASES.md
+++ b/packages/cache/RELEASES.md
@@ -91,17 +91,3 @@
 
 ### 3.0.6
 - Added `@azure/abort-controller` to dependencies to fix compatibility issue with ESM [#1208](https://github.com/actions/toolkit/issues/1208)
-
-### 3.1.0-beta.1
-- Update actions/cache on windows to use gnu tar and zstd by default and fallback to bsdtar and zstd if gnu tar is not available. ([issue](https://github.com/actions/cache/issues/984))
-
-### 3.1.0-beta.2
-- Added support for fallback to gzip to restore old caches on windows.
-
-### 3.1.0-beta.3
-- Bug Fixes for fallback to gzip to restore old caches on windows and bsdtar if gnutar is not available.
-
-### 3.1.0
-- Update actions/cache on windows to use gnu tar and zstd by default
-- Update actions/cache on windows to fallback to bsdtar and zstd if gnu tar is not available.
-- Added support for fallback to gzip to restore old caches on windows.
diff --git a/packages/cache/__tests__/restoreCache.test.ts b/packages/cache/__tests__/restoreCache.test.ts
index 9cf45799..36ec8801 100644
--- a/packages/cache/__tests__/restoreCache.test.ts
+++ b/packages/cache/__tests__/restoreCache.test.ts
@@ -161,81 +161,6 @@ test('restore with gzip compressed cache found', async () => {
   expect(getCompressionMock).toHaveBeenCalledTimes(1)
 })
 
-test('restore with zstd as default but gzip compressed cache found on windows', async () => {
-  if (process.platform === 'win32') {
-    const paths = ['node_modules']
-    const key = 'node-test'
-
-    const cacheEntry: ArtifactCacheEntry = {
-      cacheKey: key,
-      scope: 'refs/heads/main',
-      archiveLocation: 'www.actionscache.test/download'
-    }
-    const getCacheMock = jest.spyOn(cacheHttpClient, 'getCacheEntry')
-    getCacheMock
-      .mockImplementationOnce(async () => {
-        return Promise.resolve(null)
-      })
-      .mockImplementationOnce(async () => {
-        return Promise.resolve(cacheEntry)
-      })
-
-    const tempPath = '/foo/bar'
-
-    const createTempDirectoryMock = jest.spyOn(
-      cacheUtils,
-      'createTempDirectory'
-    )
-    createTempDirectoryMock.mockImplementation(async () => {
-      return Promise.resolve(tempPath)
-    })
-
-    const archivePath = path.join(tempPath, CacheFilename.Gzip)
-    const downloadCacheMock = jest.spyOn(cacheHttpClient, 'downloadCache')
-
-    const fileSize = 142
-    const getArchiveFileSizeInBytesMock = jest
-      .spyOn(cacheUtils, 'getArchiveFileSizeInBytes')
-      .mockReturnValue(fileSize)
-
-    const extractTarMock = jest.spyOn(tar, 'extractTar')
-    const unlinkFileMock = jest.spyOn(cacheUtils, 'unlinkFile')
-
-    const compression = CompressionMethod.Zstd
-    const getCompressionMock = jest
-      .spyOn(cacheUtils, 'getCompressionMethod')
-      .mockReturnValue(Promise.resolve(compression))
-
-    const cacheKey = await restoreCache(paths, key)
-
-    expect(cacheKey).toBe(key)
-    expect(getCacheMock).toHaveBeenNthCalledWith(1, [key], paths, {
-      compressionMethod: compression
-    })
-    expect(getCacheMock).toHaveBeenNthCalledWith(2, [key], paths, {
-      compressionMethod: CompressionMethod.Gzip
-    })
-    expect(createTempDirectoryMock).toHaveBeenCalledTimes(1)
-    expect(downloadCacheMock).toHaveBeenCalledWith(
-      cacheEntry.archiveLocation,
-      archivePath,
-      undefined
-    )
-    expect(getArchiveFileSizeInBytesMock).toHaveBeenCalledWith(archivePath)
-
-    expect(extractTarMock).toHaveBeenCalledTimes(1)
-    expect(extractTarMock).toHaveBeenCalledWith(
-      archivePath,
-      CompressionMethod.Gzip
-    )
-
-    expect(unlinkFileMock).toHaveBeenCalledTimes(1)
-    expect(unlinkFileMock).toHaveBeenCalledWith(archivePath)
-
-    expect(getCompressionMock).toHaveBeenCalledTimes(1)
-  }
-})
-
 test('restore with zstd compressed cache found', async () => {
   const paths = ['node_modules']
   const key = 'node-test'
diff --git a/packages/cache/__tests__/tar.test.ts b/packages/cache/__tests__/tar.test.ts
index a33f4fab..e4233bc9 100644
--- a/packages/cache/__tests__/tar.test.ts
+++ b/packages/cache/__tests__/tar.test.ts
@@ -1,14 +1,7 @@
 import * as exec from '@actions/exec'
 import * as io from '@actions/io'
 import * as path from 'path'
-import {
-  CacheFilename,
-  CompressionMethod,
-  GnuTarPathOnWindows,
-  ManifestFilename,
-  SystemTarPathOnWindows,
-  TarFilename
-} from '../src/internal/constants'
+import {CacheFilename, CompressionMethod} from '../src/internal/constants'
 import * as tar from '../src/internal/tar'
 import * as utils from '../src/internal/cacheUtils'
 // eslint-disable-next-line @typescript-eslint/no-require-imports
@@ -20,7 +13,7 @@ jest.mock('@actions/io')
 const IS_WINDOWS = process.platform === 'win32'
 const IS_MAC = process.platform === 'darwin'
 
-const defaultTarPath = IS_MAC ? 'gtar' : 'tar'
+const defaultTarPath = process.platform === 'darwin' ? 'gtar' : 'tar'
 
 function getTempDir(): string {
   return path.join(__dirname, '_temp', 'tar')
@@ -35,10 +28,6 @@ beforeAll(async () => {
   await jest.requireActual('@actions/io').rmRF(getTempDir())
 })
 
-beforeEach(async () => {
-  jest.restoreAllMocks()
-})
-
 afterAll(async () => {
   delete process.env['GITHUB_WORKSPACE']
   await jest.requireActual('@actions/io').rmRF(getTempDir())
@@ -52,15 +41,16 @@ test('zstd extract tar', async () => {
     ? `${process.env['windir']}\\fakepath\\cache.tar`
     : 'cache.tar'
   const workspace = process.env['GITHUB_WORKSPACE']
-  const tarPath = IS_WINDOWS ? GnuTarPathOnWindows : defaultTarPath
 
   await tar.extractTar(archivePath, CompressionMethod.Zstd)
 
   expect(mkdirMock).toHaveBeenCalledWith(workspace)
   expect(execMock).toHaveBeenCalledTimes(1)
   expect(execMock).toHaveBeenCalledWith(
+    `"${defaultTarPath}"`,
     [
-      `"${tarPath}"`,
+      '--use-compress-program',
+      IS_WINDOWS ? 'zstd -d --long=30' : 'unzstd --long=30',
       '-xf',
       IS_WINDOWS ? archivePath.replace(/\\/g, '/') : archivePath,
       '-P',
@@ -68,61 +58,11 @@ test('zstd extract tar', async () => {
       IS_WINDOWS ? workspace?.replace(/\\/g, '/') : workspace
     ]
       .concat(IS_WINDOWS ? ['--force-local'] : [])
-      .concat(IS_MAC ? ['--delay-directory-restore'] : [])
-      .concat([
-        '--use-compress-program',
-        IS_WINDOWS ? '"zstd -d --long=30"' : 'unzstd --long=30'
-      ])
-      .join(' '),
-    undefined,
+      .concat(IS_MAC ? ['--delay-directory-restore'] : []),
     {cwd: undefined}
   )
 })
 
-test('zstd extract tar with windows BSDtar', async () => {
-  if (IS_WINDOWS) {
-    const mkdirMock = jest.spyOn(io, 'mkdirP')
-    const execMock = jest.spyOn(exec, 'exec')
-    jest
-      .spyOn(utils, 'getGnuTarPathOnWindows')
-      .mockReturnValue(Promise.resolve(''))
-
-    const archivePath = `${process.env['windir']}\\fakepath\\cache.tar`
-    const workspace = process.env['GITHUB_WORKSPACE']
-    const tarPath = SystemTarPathOnWindows
-
-    await tar.extractTar(archivePath, CompressionMethod.Zstd)
-
-    expect(mkdirMock).toHaveBeenCalledWith(workspace)
-    expect(execMock).toHaveBeenCalledTimes(2)
-
-    expect(execMock).toHaveBeenNthCalledWith(
-      1,
-      [
-        'zstd -d --long=30 --force -o',
-        TarFilename.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
-        archivePath.replace(new RegExp(`\\${path.sep}`, 'g'), '/')
-      ].join(' '),
-      undefined,
-      {cwd: undefined}
-    )
-
-    expect(execMock).toHaveBeenNthCalledWith(
-      2,
-      [
-        `"${tarPath}"`,
-        '-xf',
-        TarFilename.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
-        '-P',
-        '-C',
-        workspace?.replace(/\\/g, '/')
-      ].join(' '),
-      undefined,
-      {cwd: undefined}
-    )
-  }
-})
-
 test('gzip extract tar', async () => {
   const mkdirMock = jest.spyOn(io, 'mkdirP')
   const execMock = jest.spyOn(exec, 'exec')
@@ -134,51 +74,50 @@ test('gzip extract tar', async () => {
   await tar.extractTar(archivePath, CompressionMethod.Gzip)
 
   expect(mkdirMock).toHaveBeenCalledWith(workspace)
-  const tarPath = IS_WINDOWS ? GnuTarPathOnWindows : defaultTarPath
+  const tarPath = IS_WINDOWS
+    ? `${process.env['windir']}\\System32\\tar.exe`
+    : defaultTarPath
   expect(execMock).toHaveBeenCalledTimes(1)
   expect(execMock).toHaveBeenCalledWith(
+    `"${tarPath}"`,
     [
-      `"${tarPath}"`,
+      '-z',
       '-xf',
       IS_WINDOWS ? archivePath.replace(/\\/g, '/') : archivePath,
       '-P',
       '-C',
       IS_WINDOWS ? workspace?.replace(/\\/g, '/') : workspace
-    ]
-      .concat(IS_WINDOWS ? ['--force-local'] : [])
-      .concat(IS_MAC ? ['--delay-directory-restore'] : [])
-      .concat(['-z'])
-      .join(' '),
-    undefined,
+    ].concat(IS_MAC ? ['--delay-directory-restore'] : []),
     {cwd: undefined}
   )
 })
 
-test('gzip extract GNU tar on windows with GNUtar in path', async () => {
+test('gzip extract GNU tar on windows', async () => {
   if (IS_WINDOWS) {
-    // GNU tar present in path but not at default location
-    jest
-      .spyOn(utils, 'getGnuTarPathOnWindows')
-      .mockReturnValue(Promise.resolve('tar'))
+    jest.spyOn(fs, 'existsSync').mockReturnValueOnce(false)
+
+    const isGnuMock = jest
+      .spyOn(utils, 'isGnuTarInstalled')
+      .mockReturnValue(Promise.resolve(true))
     const execMock = jest.spyOn(exec, 'exec')
     const archivePath = `${process.env['windir']}\\fakepath\\cache.tar`
     const workspace = process.env['GITHUB_WORKSPACE']
 
     await tar.extractTar(archivePath, CompressionMethod.Gzip)
 
+    expect(isGnuMock).toHaveBeenCalledTimes(1)
     expect(execMock).toHaveBeenCalledTimes(1)
     expect(execMock).toHaveBeenCalledWith(
+      `"tar"`,
       [
-        `"tar"`,
+        '-z',
         '-xf',
         archivePath.replace(/\\/g, '/'),
         '-P',
         '-C',
         workspace?.replace(/\\/g, '/'),
-        '--force-local',
-        '-z'
-      ].join(' '),
-      undefined,
+        '--force-local'
+      ],
       {cwd: undefined}
     )
   }
@@ -195,13 +134,13 @@ test('zstd create tar', async () => {
 
   await tar.createTar(archiveFolder, sourceDirectories, CompressionMethod.Zstd)
 
-  const tarPath = IS_WINDOWS ? GnuTarPathOnWindows : defaultTarPath
-
   expect(execMock).toHaveBeenCalledTimes(1)
   expect(execMock).toHaveBeenCalledWith(
+    `"${defaultTarPath}"`,
     [
-      `"${tarPath}"`,
       '--posix',
+      '--use-compress-program',
+      IS_WINDOWS ? 'zstd -T0 --long=30' : 'zstdmt --long=30',
       '-cf',
       IS_WINDOWS ? CacheFilename.Zstd.replace(/\\/g, '/') : CacheFilename.Zstd,
       '--exclude',
@@ -210,81 +149,16 @@ test('zstd create tar', async () => {
       '-C',
       IS_WINDOWS ? workspace?.replace(/\\/g, '/') : workspace,
       '--files-from',
-      ManifestFilename
+      'manifest.txt'
     ]
       .concat(IS_WINDOWS ? ['--force-local'] : [])
-      .concat(IS_MAC ? ['--delay-directory-restore'] : [])
-      .concat([
-        '--use-compress-program',
-        IS_WINDOWS ? '"zstd -T0 --long=30"' : 'zstdmt --long=30'
-      ])
-      .join(' '),
-    undefined, // args
+      .concat(IS_MAC ? ['--delay-directory-restore'] : []),
     {
       cwd: archiveFolder
     }
   )
 })
 
-test('zstd create tar with windows BSDtar', async () => {
-  if (IS_WINDOWS) {
-    const execMock = jest.spyOn(exec, 'exec')
-    jest
-      .spyOn(utils, 'getGnuTarPathOnWindows')
-      .mockReturnValue(Promise.resolve(''))
-
-    const archiveFolder = getTempDir()
-    const workspace = process.env['GITHUB_WORKSPACE']
-    const sourceDirectories = ['~/.npm/cache', `${workspace}/dist`]
-
-    await fs.promises.mkdir(archiveFolder, {recursive: true})
-
-    await tar.createTar(
-      archiveFolder,
-      sourceDirectories,
-      CompressionMethod.Zstd
-    )
-
-    const tarPath = SystemTarPathOnWindows
-
-    expect(execMock).toHaveBeenCalledTimes(2)
-
-    expect(execMock).toHaveBeenNthCalledWith(
-      1,
-      [
-        `"${tarPath}"`,
-        '--posix',
-        '-cf',
-        TarFilename.replace(/\\/g, '/'),
-        '--exclude',
-        TarFilename.replace(/\\/g, '/'),
-        '-P',
-        '-C',
-        workspace?.replace(/\\/g, '/'),
-        '--files-from',
-        ManifestFilename
-      ].join(' '),
-      undefined, // args
-      {
-        cwd: archiveFolder
-      }
-    )
-
-    expect(execMock).toHaveBeenNthCalledWith(
-      2,
-      [
-        'zstd -T0 --long=30 --force -o',
-        CacheFilename.Zstd.replace(/\\/g, '/'),
-        TarFilename.replace(/\\/g, '/')
-      ].join(' '),
-      undefined, // args
-      {
-        cwd: archiveFolder
-      }
-    )
-  }
-})
-
 test('gzip create tar', async () => {
   const execMock = jest.spyOn(exec, 'exec')
 
@@ -296,13 +170,16 @@ test('gzip create tar', async () => {
 
   await tar.createTar(archiveFolder, sourceDirectories, CompressionMethod.Gzip)
 
-  const tarPath = IS_WINDOWS ? GnuTarPathOnWindows : defaultTarPath
+  const tarPath = IS_WINDOWS
+    ? `${process.env['windir']}\\System32\\tar.exe`
+    : defaultTarPath
 
   expect(execMock).toHaveBeenCalledTimes(1)
   expect(execMock).toHaveBeenCalledWith(
+    `"${tarPath}"`,
     [
-      `"${tarPath}"`,
       '--posix',
+      '-z',
       '-cf',
       IS_WINDOWS ? CacheFilename.Gzip.replace(/\\/g, '/') : CacheFilename.Gzip,
       '--exclude',
@@ -311,13 +188,8 @@ test('gzip create tar', async () => {
       '-C',
       IS_WINDOWS ? workspace?.replace(/\\/g, '/') : workspace,
       '--files-from',
-      ManifestFilename
-    ]
-      .concat(IS_WINDOWS ? ['--force-local'] : [])
-      .concat(IS_MAC ? ['--delay-directory-restore'] : [])
-      .concat(['-z'])
-      .join(' '),
-    undefined, // args
+      'manifest.txt'
+    ].concat(IS_MAC ? ['--delay-directory-restore'] : []),
     {
       cwd: archiveFolder
     }
@@ -333,65 +205,22 @@ test('zstd list tar', async () => {
 
   await tar.listTar(archivePath, CompressionMethod.Zstd)
 
-  const tarPath = IS_WINDOWS ? GnuTarPathOnWindows : defaultTarPath
   expect(execMock).toHaveBeenCalledTimes(1)
   expect(execMock).toHaveBeenCalledWith(
+    `"${defaultTarPath}"`,
     [
-      `"${tarPath}"`,
+      '--use-compress-program',
+      IS_WINDOWS ? 'zstd -d --long=30' : 'unzstd --long=30',
       '-tf',
       IS_WINDOWS ? archivePath.replace(/\\/g, '/') : archivePath,
       '-P'
     ]
       .concat(IS_WINDOWS ? ['--force-local'] : [])
-      .concat(IS_MAC ? ['--delay-directory-restore'] : [])
-      .concat([
-        '--use-compress-program',
-        IS_WINDOWS ? '"zstd -d --long=30"' : 'unzstd --long=30'
-      ])
-      .join(' '),
-    undefined,
+      .concat(IS_MAC ? ['--delay-directory-restore'] : []),
     {cwd: undefined}
   )
 })
 
-test('zstd list tar with windows BSDtar', async () => {
-  if (IS_WINDOWS) {
-    const execMock = jest.spyOn(exec, 'exec')
-    jest
-      .spyOn(utils, 'getGnuTarPathOnWindows')
-      .mockReturnValue(Promise.resolve(''))
-    const archivePath = `${process.env['windir']}\\fakepath\\cache.tar`
-
-    await tar.listTar(archivePath, CompressionMethod.Zstd)
-
-    const tarPath = SystemTarPathOnWindows
-    expect(execMock).toHaveBeenCalledTimes(2)
-
-    expect(execMock).toHaveBeenNthCalledWith(
-      1,
-      [
-        'zstd -d --long=30 --force -o',
-        TarFilename.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
-        archivePath.replace(new RegExp(`\\${path.sep}`, 'g'), '/')
-      ].join(' '),
-      undefined,
-      {cwd: undefined}
-    )
-
-    expect(execMock).toHaveBeenNthCalledWith(
-      2,
-      [
-        `"${tarPath}"`,
-        '-tf',
-        TarFilename.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
-        '-P'
-      ].join(' '),
-      undefined,
-      {cwd: undefined}
-    )
-  }
-})
-
 test('zstdWithoutLong list tar', async () => {
   const execMock = jest.spyOn(exec, 'exec')
 
@@ -401,20 +230,18 @@ test('zstdWithoutLong list tar', async () => {
 
   await tar.listTar(archivePath, CompressionMethod.ZstdWithoutLong)
 
-  const tarPath = IS_WINDOWS ? GnuTarPathOnWindows : defaultTarPath
   expect(execMock).toHaveBeenCalledTimes(1)
   expect(execMock).toHaveBeenCalledWith(
+    `"${defaultTarPath}"`,
     [
-      `"${tarPath}"`,
+      '--use-compress-program',
+      IS_WINDOWS ? 'zstd -d' : 'unzstd',
       '-tf',
       IS_WINDOWS ? archivePath.replace(/\\/g, '/') : archivePath,
       '-P'
     ]
       .concat(IS_WINDOWS ? ['--force-local'] : [])
-      .concat(IS_MAC ? ['--delay-directory-restore'] : [])
-      .concat(['--use-compress-program', IS_WINDOWS ? '"zstd -d"' : 'unzstd'])
-      .join(' '),
-    undefined,
+      .concat(IS_MAC ? ['--delay-directory-restore'] : []),
     {cwd: undefined}
   )
 })
@@ -427,20 +254,18 @@ test('gzip list tar', async () => {
 
   await tar.listTar(archivePath, CompressionMethod.Gzip)
 
-  const tarPath = IS_WINDOWS ? GnuTarPathOnWindows : defaultTarPath
+  const tarPath = IS_WINDOWS
+    ? `${process.env['windir']}\\System32\\tar.exe`
+    : defaultTarPath
   expect(execMock).toHaveBeenCalledTimes(1)
   expect(execMock).toHaveBeenCalledWith(
+    `"${tarPath}"`,
     [
-      `"${tarPath}"`,
+      '-z',
       '-tf',
       IS_WINDOWS ? archivePath.replace(/\\/g, '/') : archivePath,
       '-P'
-    ]
-      .concat(IS_WINDOWS ? ['--force-local'] : [])
-      .concat(IS_MAC ? ['--delay-directory-restore'] : [])
-      .concat(['-z'])
-      .join(' '),
-    undefined,
+    ].concat(IS_MAC ? ['--delay-directory-restore'] : []),
     {cwd: undefined}
   )
 })
diff --git a/packages/cache/package-lock.json b/packages/cache/package-lock.json
index a34c4e3a..52afe053 100644
--- a/packages/cache/package-lock.json
+++ b/packages/cache/package-lock.json
@@ -1,12 +1,12 @@
 {
   "name": "@actions/cache",
-  "version": "3.1.0",
+  "version": "3.1.1",
   "lockfileVersion": 2,
   "requires": true,
   "packages": {
     "": {
       "name": "@actions/cache",
-      "version": "3.1.0",
+      "version": "3.1.1",
       "license": "MIT",
       "dependencies": {
         "@actions/core": "^1.10.0",
diff --git a/packages/cache/package.json b/packages/cache/package.json
index 44c677f8..ccd37fa1 100644
--- a/packages/cache/package.json
+++ b/packages/cache/package.json
@@ -1,6 +1,6 @@
 {
   "name": "@actions/cache",
-  "version": "3.1.0",
+  "version": "3.1.1",
   "preview": true,
   "description": "Actions cache lib",
   "keywords": [
diff --git a/packages/cache/src/cache.ts b/packages/cache/src/cache.ts
index f928a2b9..609c7f94 100644
--- a/packages/cache/src/cache.ts
+++ b/packages/cache/src/cache.ts
@@ -4,8 +4,6 @@ import * as utils from './internal/cacheUtils'
 import * as cacheHttpClient from './internal/cacheHttpClient'
 import {createTar, extractTar, listTar} from './internal/tar'
 import {DownloadOptions, UploadOptions} from './options'
-import {CompressionMethod} from './internal/constants'
-import {ArtifactCacheEntry} from './internal/contracts'
 
 export class ValidationError extends Error {
   constructor(message: string) {
@@ -87,35 +85,17 @@ export async function restoreCache(
     checkKey(key)
   }
 
-  let cacheEntry: ArtifactCacheEntry | null
-  let compressionMethod = await utils.getCompressionMethod()
+  const compressionMethod = await utils.getCompressionMethod()
   let archivePath = ''
   try {
     // path are needed to compute version
-    cacheEntry = await cacheHttpClient.getCacheEntry(keys, paths, {
+    const cacheEntry = await cacheHttpClient.getCacheEntry(keys, paths, {
       compressionMethod
     })
-    if (!cacheEntry?.archiveLocation) {
-      // This is to support the old cache entry created by gzip on windows.
-      if (
-        process.platform === 'win32' &&
-        compressionMethod !== CompressionMethod.Gzip
-      ) {
-        compressionMethod = CompressionMethod.Gzip
-        cacheEntry = await cacheHttpClient.getCacheEntry(keys, paths, {
-          compressionMethod
-        })
-        if (!cacheEntry?.archiveLocation) {
-          return undefined
-        }
 
-        core.info(
-          "Couldn't find cache entry with zstd compression, falling back to gzip compression."
-        )
-      } else {
-        // Cache not found
-        return undefined
-      }
+    if (!cacheEntry?.archiveLocation) {
+      // Cache not found
+      return undefined
     }
 
     archivePath = path.join(
diff --git a/packages/cache/src/internal/cacheHttpClient.ts b/packages/cache/src/internal/cacheHttpClient.ts
index 8982b8de..d5ecd9a8 100644
--- a/packages/cache/src/internal/cacheHttpClient.ts
+++ b/packages/cache/src/internal/cacheHttpClient.ts
@@ -104,7 +104,6 @@ export async function getCacheEntry(
   const response = await retryTypedResponse('getCacheEntry', async () =>
     httpClient.getJson<ArtifactCacheEntry>(getCacheApiUrl(resource))
   )
-  // Cache not found
   if (response.statusCode === 204) {
     // List cache for primary key only if cache miss occurs
     if (core.isDebug()) {
@@ -119,7 +118,6 @@ export async function getCacheEntry(
   const cacheResult = response.result
   const cacheDownloadUrl = cacheResult?.archiveLocation
   if (!cacheDownloadUrl) {
-    // Cache achiveLocation not found. This should never happen, and hence bail out.
     throw new Error('Cache not found.')
   }
   core.setSecret(cacheDownloadUrl)
diff --git a/packages/cache/src/internal/cacheUtils.ts b/packages/cache/src/internal/cacheUtils.ts
index ea1e7de6..c2ace526 100644
--- a/packages/cache/src/internal/cacheUtils.ts
+++ b/packages/cache/src/internal/cacheUtils.ts
@@ -7,11 +7,7 @@ import * as path from 'path'
 import * as semver from 'semver'
 import * as util from 'util'
 import {v4 as uuidV4} from 'uuid'
-import {
-  CacheFilename,
-  CompressionMethod,
-  GnuTarPathOnWindows
-} from './constants'
+import {CacheFilename, CompressionMethod} from './constants'
 
 // From https://github.com/actions/toolkit/blob/main/packages/tool-cache/src/tool-cache.ts#L23
 export async function createTempDirectory(): Promise<string> {
@@ -94,6 +90,11 @@ async function getVersion(app: string): Promise<string> {
 
 // Use zstandard if possible to maximize cache performance
 export async function getCompressionMethod(): Promise<CompressionMethod> {
+  if (process.platform === 'win32' && !(await isGnuTarInstalled())) {
+    // Disable zstd due to bug https://github.com/actions/cache/issues/301
+    return CompressionMethod.Gzip
+  }
+
   const versionOutput = await getVersion('zstd')
   const version = semver.clean(versionOutput)
 
@@ -115,12 +116,9 @@ export function getCacheFileName(compressionMethod: CompressionMethod): string {
     : CacheFilename.Zstd
 }
 
-export async function getGnuTarPathOnWindows(): Promise<string> {
-  if (fs.existsSync(GnuTarPathOnWindows)) {
-    return GnuTarPathOnWindows
-  }
+export async function isGnuTarInstalled(): Promise<boolean> {
   const versionOutput = await getVersion('tar')
-  return versionOutput.toLowerCase().includes('gnu tar') ? io.which('tar') : ''
+  return versionOutput.toLowerCase().includes('gnu tar')
 }
 
 export function assertDefined<T>(name: string, value?: T): T {
diff --git a/packages/cache/src/internal/constants.ts b/packages/cache/src/internal/constants.ts
index 4dbff574..2f78d326 100644
--- a/packages/cache/src/internal/constants.ts
+++ b/packages/cache/src/internal/constants.ts
@@ -11,11 +11,6 @@ export enum CompressionMethod {
   Zstd = 'zstd'
 }
 
-export enum ArchiveToolType {
-  GNU = 'gnu',
-  BSD = 'bsd'
-}
-
 // The default number of retry attempts.
 export const DefaultRetryAttempts = 2
 
@@ -26,13 +21,3 @@ export const DefaultRetryDelay = 5000
 // over the socket during this period, the socket is destroyed and the download
 // is aborted.
 export const SocketTimeout = 5000
-
-// The default path of GNUtar on hosted Windows runners
-export const GnuTarPathOnWindows = `${process.env['PROGRAMFILES']}\\Git\\usr\\bin\\tar.exe`
-
-// The default path of BSDtar on hosted Windows runners
-export const SystemTarPathOnWindows = `${process.env['SYSTEMDRIVE']}\\Windows\\System32\\tar.exe`
-
-export const TarFilename = 'cache.tar'
-
-export const ManifestFilename = 'manifest.txt'
diff --git a/packages/cache/src/internal/contracts.d.ts b/packages/cache/src/internal/contracts.d.ts
index 0519ff0a..b5f53bdc 100644
--- a/packages/cache/src/internal/contracts.d.ts
+++ b/packages/cache/src/internal/contracts.d.ts
@@ -37,8 +37,3 @@ export interface InternalCacheOptions {
   compressionMethod?: CompressionMethod
   cacheSize?: number
 }
-
-export interface ArchiveTool {
-  path: string
-  type: string
-}
diff --git a/packages/cache/src/internal/tar.ts b/packages/cache/src/internal/tar.ts
index 0af6a87a..2e28ca1a 100644
--- a/packages/cache/src/internal/tar.ts
+++ b/packages/cache/src/internal/tar.ts
@@ -3,28 +3,25 @@ import * as io from '@actions/io'
 import {existsSync, writeFileSync} from 'fs'
 import * as path from 'path'
 import * as utils from './cacheUtils'
-import {ArchiveTool} from './contracts'
-import {
-  CompressionMethod,
-  SystemTarPathOnWindows,
-  ArchiveToolType,
-  TarFilename,
-  ManifestFilename
-} from './constants'
+import {CompressionMethod} from './constants'
 
 const IS_WINDOWS = process.platform === 'win32'
 
-// Returns tar path and type: BSD or GNU
-async function getTarPath(): Promise<ArchiveTool> {
+async function getTarPath(
+  args: string[],
+  compressionMethod: CompressionMethod
+): Promise<string> {
   switch (process.platform) {
     case 'win32': {
-      const gnuTar = await utils.getGnuTarPathOnWindows()
-      const systemTar = SystemTarPathOnWindows
-      if (gnuTar) {
-        // Use GNUtar as default on windows
-        return <ArchiveTool>{path: gnuTar, type: ArchiveToolType.GNU}
+      const systemTar = `${process.env['windir']}\\System32\\tar.exe`
+      if (compressionMethod !== CompressionMethod.Gzip) {
+        // We only use zstandard compression on windows when gnu tar is installed due to
+        // a bug with compressing large files with bsdtar + zstd
+        args.push('--force-local')
       } else if (existsSync(systemTar)) {
-        return <ArchiveTool>{path: systemTar, type: ArchiveToolType.BSD}
+        return systemTar
+      } else if (await utils.isGnuTarInstalled()) {
+        args.push('--force-local')
       }
       break
     }
@@ -32,133 +29,27 @@ async function getTarPath(): Promise<ArchiveTool> {
       const gnuTar = await io.which('gtar', false)
       if (gnuTar) {
         // fix permission denied errors when extracting BSD tar archive with GNU tar - https://github.com/actions/cache/issues/527
-        return <ArchiveTool>{path: gnuTar, type: ArchiveToolType.GNU}
-      } else {
-        return <ArchiveTool>{
-          path: await io.which('tar', true),
-          type: ArchiveToolType.BSD
-        }
+        args.push('--delay-directory-restore')
+        return gnuTar
       }
+      break
     }
     default:
       break
   }
-  // Default assumption is GNU tar is present in path
-  return <ArchiveTool>{
-    path: await io.which('tar', true),
-    type: ArchiveToolType.GNU
-  }
+  return await io.which('tar', true)
 }
 
-// Return arguments for tar as per tarPath, compressionMethod, method type and os
-async function getTarArgs(
-  tarPath: ArchiveTool,
+async function execTar(
+  args: string[],
   compressionMethod: CompressionMethod,
-  type: string,
-  archivePath = ''
-): Promise<string[]> {
-  const args = [`"${tarPath.path}"`]
-  const cacheFileName = utils.getCacheFileName(compressionMethod)
-  const tarFile = 'cache.tar'
-  const workingDirectory = getWorkingDirectory()
-  // Speficic args for BSD tar on windows for workaround
-  const BSD_TAR_ZSTD =
-    tarPath.type === ArchiveToolType.BSD &&
-    compressionMethod !== CompressionMethod.Gzip &&
-    IS_WINDOWS
-
-  // Method specific args
-  switch (type) {
-    case 'create':
-      args.push(
-        '--posix',
-        '-cf',
-        BSD_TAR_ZSTD
-          ? tarFile
-          : cacheFileName.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
-        '--exclude',
-        BSD_TAR_ZSTD
-          ? tarFile
-          : cacheFileName.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
-        '-P',
-        '-C',
-        workingDirectory.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
-        '--files-from',
-        ManifestFilename
-      )
-      break
-    case 'extract':
-      args.push(
-        '-xf',
-        BSD_TAR_ZSTD
-          ? tarFile
-          : archivePath.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
-        '-P',
-        '-C',
-        workingDirectory.replace(new RegExp(`\\${path.sep}`, 'g'), '/')
-      )
-      break
-    case 'list':
-      args.push(
-        '-tf',
-        BSD_TAR_ZSTD
-          ? tarFile
-          : archivePath.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
-        '-P'
-      )
-      break
+  cwd?: string
+): Promise<void> {
+  try {
+    await exec(`"${await getTarPath(args, compressionMethod)}"`, args, {cwd})
+  } catch (error) {
+    throw new Error(`Tar failed with error: ${error?.message}`)
   }
-
-  // Platform specific args
-  if (tarPath.type === ArchiveToolType.GNU) {
-    switch (process.platform) {
-      case 'win32':
-        args.push('--force-local')
-        break
-      case 'darwin':
-        args.push('--delay-directory-restore')
-        break
-    }
-  }
-
-  return args
-}
-
-// Returns commands to run tar and compression program
-async function getCommands(
-  compressionMethod: CompressionMethod,
-  type: string,
-  archivePath = ''
-): Promise<string[]> {
-  let args
-
-  const tarPath = await getTarPath()
-  const tarArgs = await getTarArgs(
-    tarPath,
-    compressionMethod,
-    type,
-    archivePath
-  )
-  const compressionArgs =
-    type !== 'create'
-      ? await getDecompressionProgram(tarPath, compressionMethod, archivePath)
-      : await getCompressionProgram(tarPath, compressionMethod)
-  const BSD_TAR_ZSTD =
-    tarPath.type === ArchiveToolType.BSD &&
-    compressionMethod !== CompressionMethod.Gzip &&
-    IS_WINDOWS
-
-  if (BSD_TAR_ZSTD && type !== 'create') {
-    args = [[...compressionArgs].join(' '), [...tarArgs].join(' ')]
-  } else {
-    args = [[...tarArgs].join(' '), [...compressionArgs].join(' ')]
-  }
-
-  if (BSD_TAR_ZSTD) {
-    return args
-  }
-
-  return [args.join(' ')]
 }
 
 function getWorkingDirectory(): string {
@@ -166,107 +57,37 @@ function getWorkingDirectory(): string {
 }
 
 // Common function for extractTar and listTar to get the compression method
-async function getDecompressionProgram(
-  tarPath: ArchiveTool,
-  compressionMethod: CompressionMethod,
-  archivePath: string
-): Promise<string[]> {
+function getCompressionProgram(compressionMethod: CompressionMethod): string[] {
   // -d: Decompress.
   // unzstd is equivalent to 'zstd -d'
   // --long=#: Enables long distance matching with # bits. Maximum is 30 (1GB) on 32-bit OS and 31 (2GB) on 64-bit.
   // Using 30 here because we also support 32-bit self-hosted runners.
-  const BSD_TAR_ZSTD =
-    tarPath.type === ArchiveToolType.BSD &&
-    compressionMethod !== CompressionMethod.Gzip &&
-    IS_WINDOWS
   switch (compressionMethod) {
     case CompressionMethod.Zstd:
-      return BSD_TAR_ZSTD
-        ? [
-            'zstd -d --long=30 --force -o',
-            TarFilename,
-            archivePath.replace(new RegExp(`\\${path.sep}`, 'g'), '/')
-          ]
-        : [
-            '--use-compress-program',
-            IS_WINDOWS ? '"zstd -d --long=30"' : 'unzstd --long=30'
-          ]
+      return [
+        '--use-compress-program',
+        IS_WINDOWS ? 'zstd -d --long=30' : 'unzstd --long=30'
+      ]
     case CompressionMethod.ZstdWithoutLong:
-      return BSD_TAR_ZSTD
-        ? [
-            'zstd -d --force -o',
-            TarFilename,
-            archivePath.replace(new RegExp(`\\${path.sep}`, 'g'), '/')
-          ]
-        : ['--use-compress-program', IS_WINDOWS ? '"zstd -d"' : 'unzstd']
+      return ['--use-compress-program', IS_WINDOWS ? 'zstd -d' : 'unzstd']
     default:
       return ['-z']
   }
 }
 
-// Used for creating the archive
-// -T#: Compress using # working thread. If # is 0, attempt to detect and use the number of physical CPU cores.
-// zstdmt is equivalent to 'zstd -T0'
-// --long=#: Enables long distance matching with # bits. Maximum is 30 (1GB) on 32-bit OS and 31 (2GB) on 64-bit.
-// Using 30 here because we also support 32-bit self-hosted runners.
-// Long range mode is added to zstd in v1.3.2 release, so we will not use --long in older version of zstd.
-async function getCompressionProgram(
-  tarPath: ArchiveTool,
-  compressionMethod: CompressionMethod
-): Promise<string[]> {
-  const cacheFileName = utils.getCacheFileName(compressionMethod)
-  const BSD_TAR_ZSTD =
-    tarPath.type === ArchiveToolType.BSD &&
-    compressionMethod !== CompressionMethod.Gzip &&
-    IS_WINDOWS
-  switch (compressionMethod) {
-    case CompressionMethod.Zstd:
-      return BSD_TAR_ZSTD
-        ? [
-            'zstd -T0 --long=30 --force -o',
-            cacheFileName.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
-            TarFilename
-          ]
-        : [
-            '--use-compress-program',
-            IS_WINDOWS ? '"zstd -T0 --long=30"' : 'zstdmt --long=30'
-          ]
-    case CompressionMethod.ZstdWithoutLong:
-      return BSD_TAR_ZSTD
-        ? [
-            'zstd -T0 --force -o',
-            cacheFileName.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
-            TarFilename
-          ]
-        : ['--use-compress-program', IS_WINDOWS ? '"zstd -T0"' : 'zstdmt']
-    default:
-      return ['-z']
-  }
-}
-
-// Executes all commands as separate processes
-async function execCommands(commands: string[], cwd?: string): Promise<void> {
-  for (const command of commands) {
-    try {
-      await exec(command, undefined, {cwd})
-    } catch (error) {
-      throw new Error(
-        `${command.split(' ')[0]} failed with error: ${error?.message}`
-      )
-    }
-  }
-}
-
-// List the contents of a tar
 export async function listTar(
   archivePath: string,
   compressionMethod: CompressionMethod
 ): Promise<void> {
-  const commands = await getCommands(compressionMethod, 'list', archivePath)
-  await execCommands(commands)
+  const args = [
+    ...getCompressionProgram(compressionMethod),
+    '-tf',
+    archivePath.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
+    '-P'
+  ]
+  await execTar(args, compressionMethod)
 }
 
-// Extract a tar
 export async function extractTar(
   archivePath: string,
   compressionMethod: CompressionMethod
@@ -274,21 +95,61 @@ export async function extractTar(
   // Create directory to extract tar into
   const workingDirectory = getWorkingDirectory()
   await io.mkdirP(workingDirectory)
-  const commands = await getCommands(compressionMethod, 'extract', archivePath)
-  await execCommands(commands)
+  const args = [
+    ...getCompressionProgram(compressionMethod),
+    '-xf',
+    archivePath.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
+    '-P',
+    '-C',
+    workingDirectory.replace(new RegExp(`\\${path.sep}`, 'g'), '/')
+  ]
+  await execTar(args, compressionMethod)
 }
 
-// Create a tar
 export async function createTar(
   archiveFolder: string,
   sourceDirectories: string[],
   compressionMethod: CompressionMethod
 ): Promise<void> {
   // Write source directories to manifest.txt to avoid command length limits
+  const manifestFilename = 'manifest.txt'
+  const cacheFileName = utils.getCacheFileName(compressionMethod)
   writeFileSync(
-    path.join(archiveFolder, ManifestFilename),
+    path.join(archiveFolder, manifestFilename),
     sourceDirectories.join('\n')
   )
-  const commands = await getCommands(compressionMethod, 'create')
-  await execCommands(commands, archiveFolder)
+  const workingDirectory = getWorkingDirectory()
+
+  // -T#: Compress using # working thread. If # is 0, attempt to detect and use the number of physical CPU cores.
+  // zstdmt is equivalent to 'zstd -T0'
+  // --long=#: Enables long distance matching with # bits. Maximum is 30 (1GB) on 32-bit OS and 31 (2GB) on 64-bit.
+  // Using 30 here because we also support 32-bit self-hosted runners.
+  // Long range mode is added to zstd in v1.3.2 release, so we will not use --long in older version of zstd.
+  function getCompressionProgram(): string[] {
+    switch (compressionMethod) {
+      case CompressionMethod.Zstd:
+        return [
+          '--use-compress-program',
+          IS_WINDOWS ? 'zstd -T0 --long=30' : 'zstdmt --long=30'
+        ]
+      case CompressionMethod.ZstdWithoutLong:
+        return ['--use-compress-program', IS_WINDOWS ? 'zstd -T0' : 'zstdmt']
+      default:
+        return ['-z']
+    }
+  }
+  const args = [
+    '--posix',
+    ...getCompressionProgram(),
+    '-cf',
+    cacheFileName.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
+    '--exclude',
+    cacheFileName.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
+    '-P',
+    '-C',
+    workingDirectory.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
+    '--files-from',
+    manifestFilename
+  ]
+  await execTar(args, compressionMethod, archiveFolder)
 }