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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.

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