Categories: GST Return

Overview on Kind of GST Notice

Page Contents

Toggle

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.

Tags: Kind of GST Notice

3 weeks ago

Rajput Jain & Associates

Rajput Jain & Associates is a Chartered Accountants firm, with it's headquarter situated at New Delhi (the capital of India). The firm has been set up by a group of young, enthusiastic, highly skilled and motivated professionals who have taken experience from top consulting firms and are extensively experienced in their chosen fields has providing a wide array of Accounting, Auditing, Taxation, Assurance and Business advisory services to various clients and their stakeholders. Rajput jain & Associates, a professional firm, offers its clients a full range of services, To serve better and to bring bucket of services under one roof, the firm has merged with it various Chartered Accountancy firms pioneer in diversified fields. We have associates all over India in big cities. All our offices are well equipped with latest technological support with updated reference materials. We have a large team of professionals other than our Core Team members to meet the requirements of our prospective clients including the existing ones. However, considering our commitment towards high quality services to our clients, our team keeps on growing with more and more associates having strong professional background with good exposure in the related areas of responsibility.