A notice from the GST department — whether over a mismatch in returns, a query on input tax credit, or a proposal to cancel a registration — generally has to be answered within a fixed period, and what it says determines what response is appropriate.
Types of notices commonly seen
- Discrepancy notices comparing returns filed under different heads
- Show-cause notices proposing cancellation for non-filing
- Notices seeking clarification on input tax credit claimed
What a response generally needs
The specific notice and its reference number, the returns and records relevant to the period in question, and, where applicable, the pending returns that need to be filed alongside the reply.
No outcome before the department can be promised; assistance is confined to preparing an accurate, properly supported response within the time allowed.
See also GST registration assistance and GST cancellation.
Responding to a GST notice
The GST department issues notices for a range of reasons, from a mismatch between returns to scrutiny of an assessment or proposed cancellation of registration. Each type of notice has its own prescribed form and response timeline.
Common types of GST notices
| Form | Purpose |
|---|---|
| GST ASMT-10 | Scrutiny notice pointing out discrepancies in a return |
| GST REG-03/REG-17 | Clarification sought during registration, or show cause notice for cancellation of registration |
| GST DRC-01 | Show cause notice for demand of tax, interest or penalty |
| GST DRC-07 | Summary of the order raising a demand |
General approach to responding
- Reading the notice carefully to identify the specific discrepancy, section under which it is issued, and the response deadline.
- Reconciling the relevant returns (GSTR-1, GSTR-2B, GSTR-3B) and other records against the point raised in the notice.
- Filing a written response within the timeline specified in the notice, along with supporting documents and reconciliations.
- Attending a personal hearing where one is offered or required, before any adverse order is passed.
Missing the response deadline for a GST notice can result in an ex-parte order being passed against the taxpayer, so timely action is important.
Frequently asked questions: GST notices
What should be checked first on receiving a notice?
The form number, the section under which it is issued, the period it relates to, the amount and the last date for reply. Notices are served on the GST portal under the Notices and Orders tab, so the portal should be checked regularly, since a notice is treated as served once it is made available there.
What is a scrutiny notice under Form GST ASMT-10?
It informs the taxpayer of discrepancies noticed on scrutiny of a return, such as a mismatch between GSTR-1, GSTR-2B and GSTR-3B. The reply is filed in Form GST ASMT-11, and the rules provide 30 days for it.
What is a show cause notice?
A show cause notice for demand of tax, interest or penalty is issued in Form GST DRC-01 and states the grounds. A reply can be filed in Form GST DRC-06 within the time given in the notice, and a personal hearing is generally provided before an order is passed.
What can be done against an adverse order?
An appeal can be filed to the Appellate Authority under Section 107 of the CGST Act within three months of the order, with a pre-deposit of a part of the disputed tax. The grounds and the amount to be deposited are examined with the order in hand.
What if the reply deadline is missed?
The officer can proceed on the material available and pass an order. Where the delay is short, a request for time with reasons can be made before the date expires.
Assistance with this matter
If you need assistance with GST registration, amendment, cancellation or a notice, you may contact this office through the Contact page to discuss your specific situation.
Related guides
Consultations are by appointment. To fix a time, telephone +91 99301 50560 or send a message on WhatsApp.
This page describes general procedure and does not constitute legal advice. What applies to a particular matter depends on its own facts.
This page describes general procedure and is published for information only, in keeping with Rule 36 of the Bar Council of India Rules. It is not legal advice and does not solicit work. What applies to a particular matter depends on its own facts.