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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.
| 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 |
| 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 |
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.
Many taxpayers miss GST notices simply because they don’t check the GST portal regularly. Ignoring or delaying a response can quickly snowball into tax demand, interest, penalty, or even cancellation of GST registration. The good news is most GST notices are manageable if handled on time and correctly.
Pro Tip for Taxpayers & Businesses
A timely, well-drafted GST reply can save tax, penalty, and years of dispute. Delay and silence are the biggest risks not the notice itself. Timely response = lower risk + peace of mind
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