Overview on Kind of GST Notice
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Types of GST Notices
GST notices are official communications from GST authorities in India, issued for reasons like discrepancies in returns, non-filing, or ITC mismatches. They come in various forms under the CGST Act, requiring timely responses to avoid penalties. Common types are categorized by purpose, such as scrutiny, demand, or registration-related.
If GST notices primarily fall into scrutiny, assessment, demand, and registration types, each with specific forms like ASMT-10 for discrepancies or DRC-01 for short payments. Show Cause Notices u/s 73/74 demand explanations for potential violations, often without fraud allegations. Inspection notices under Section 67 allow authorities to verify records on-site.
Access notices via the GST portal under “View Additional Notices or Orders.” Reply online using prescribed forms (e.g., DRC-03, ASMT-11) and attach supporting documents. Respond within the stipulated deadline to prevent ex-parte orders or penalties u/s 122.
Key Categories of Important GST Notices Details
- GSTR-3A
- Purpose: Default notice for non-filing of returns.
- Action: File pending returns with late fees & interest.
- Response Time: 15 days.
- Consequence: Best judgment assessment, penalty.
- CMP-05
- Purpose: SCN for ineligibility under Composition Scheme.
- Action: Justify eligibility.
- Response Time: 15 days.
- Consequence: Penalty, withdrawal from scheme.
- REG-03
- Purpose: Clarification for new/amended registration.
- Action: Reply in REG-04.
- Response Time: 7 working days.
- Consequence: Application rejection.
- REG-17 / REG-23
- Purpose: SCN for cancellation/revocation of GST registration.
- Action: Reply in REG-18 or REG-24.
- Response Time: 7 working days.
- Consequence: Registration canceled or remains canceled.
- ASMT-10
- Purpose: Scrutiny notice for discrepancies.
- Action: Reply in ASMT-11.
- Response Time: Within 30 days.
- Consequence: Assessment/prosecution/penalty.
- ASMT-14
- Purpose: SCN for best judgment assessment.
- Action: Reply & appear.
- Response Time: 15 days.
- Consequence: Order passed in ASMT-15.
- ADT-01
- Purpose: Notice for audit by authority.
- Action: Attend/produce records.
- Response Time: As per notice.
- Consequence: Adverse inference taken.
- DRC-01
- Purpose: SCN for tax demand.
- Action: Pay in DRC-03 / Reply in DRC-06.
- Response Time: 30 days.
- Consequence: Order with penalty/prosecution.
- DRC-10 / DRC-17
- Purpose: Notice of goods auction / successful auction bidder.
- Action: Pay outstanding demand / full amount.
- Response Time: At least 15 days before auction / within 15 days.
- Consequence: Goods auctioned / re-auction.
- DRC-16
- Purpose: Attachment of assets.
- Action: No transfer/change on assets.
- Response Time: Not applicable.
- Consequence: Penal action if violated.
Common Notice Forms
| Form | Purpose | Response Timeline |
|---|---|---|
| GSTR-3A | Non-filing of returns | 15 days |
| ASMT-10 | Return discrepancies | As per SCN |
| DRC-01 | Tax short-pay or refunds (no fraud) | 30 days |
| REG-17 | Registration cancellation SCN | 7 days |
| CMP-05 | Composition scheme eligibility | 15 days |
The summaries table on GST notices are mentioned here under:
| Notice | Purpose | Action Required | Response Time | Consequences if Ignored |
|---|---|---|---|---|
| GSTR-3A | Default notice for non-filing of returns | File pending returns with late fees & interest | 15 days | Best judgment assessment, penalty |
| CMP-05 | SCN for ineligibility under Composition Scheme | Justify eligibility | 15 days | Penalty, withdrawal from scheme |
| REG-03 | Clarification for new/amended registration | Reply in REG-04 | 7 working days | Application rejection |
| REG-17 / REG-23 | SCN for cancellation/revocation of GST registration | Reply in REG-18 or REG-24 | 7 working days | Registration canceled or remains canceled |
| ASMT-10 | Scrutiny notice for discrepancies | Reply in ASMT-11 | Within 30 days | Assessment/prosecution/penalty |
| ASMT-14 | SCN for best judgment assessment | Reply & appear | 15 days | Order passed in ASMT-15 |
| ADT-01 | Notice for audit by authority | Attend/produce records | As per notice | Adverse inference taken |
| DRC-01 | SCN for tax demand | Pay in DRC-03 / Reply in DRC-06 | 30 days | Order with penalty/prosecution |
| DRC-10 / DRC-17 | Notice of goods auction / successful auction bidder | Pay outstanding demand / full amount | At least 15 days before auction / within 15 days | Goods auctioned / re-auction |
| DRC-16 | Attachment of assets | No transfer/change on assets | Not applicable | Penal action if violated |
GST Notice Compliance Checklist
1. Identify the Notice: Check the Form Number (e.g., GSTR-3A, ASMT-10, DRC-01, REG-17). Understand the purpose (non-filing, discrepancy, demand, registration issue). Note the response timeline mentioned in the notice.
2. Access the Notice: Log in to GST Portal → Services → User Services → View Additional Notices/Orders. & Download the notice and read it carefully.
3. Analyze the Issue: Verify the reason for the notice Non-filing of returns, ITC mismatch, Short payment of tax , Registration cancellation, Check relevant sections (e.g., Section 73/74 for demand, Section 67 for inspection).
4. Gather Supporting Documents: like GST returns (GSTR-1, GSTR-3B, etc.), Tax payment challans, Purchase/sales invoices, ITC reconciliation statements, Any other evidence requested in the notice
5. Prepare Response: Use the prescribed reply form ASMT-11 for ASMT-10, DRC-06 for DRC-01, and REG-18 for REG-17. Attach supporting documents and explanations. If payment is required, use DRC-03 for voluntary payment.
6. Submit Reply Online: Upload response and documents on GST portal. Ensure submission within the deadline (e.g., 7 days, 15 days, or 30 days as per notice).
7. Track Status: Check acknowledgment on the GST portal. Monitor for further communication or orders.
8. Escalate if Needed: If the notice involves complex issues or large demands, consult a chartered accountant or GST expert. Consider filing an appeal if an order is passed against you.
9. Avoid Future Notices: File returns on time. Reconcile ITC regularly & maintain proper records for audit.
Response Tips: Access notices via the GST portal under “View Additional Notices or Orders.” Reply online using forms like DRC-03 or ASMT-11, attaching proofs, within deadlines to prevent ex-parte orders or penalties under Section 122.