A GST notice looks alarming, but many of them are only requests for an explanation. What turns a manageable notice into a problem is missing the deadline. This guide walks through what to do from the day it arrives.
The deadline on the notice itself is the one that counts. The periods below are the usual ones for each type, but always work to the date written on your notice.
1. Find out what kind of notice it is
The form number is printed at the top of the notice. It tells you what the department wants:
| Notice | What it is | You reply with | Usual time to reply |
|---|---|---|---|
| ASMT-10 | Scrutiny of your return, usually a mismatch such as input tax credit claimed against GSTR-2B, or GSTR-1 against GSTR-3B | ASMT-11 | 30 days, which can be extended on request |
| GSTR-3A | A return has not been filed | File the overdue return | 15 days |
| REG-03 | The department wants clarification or documents on a registration application | REG-04 | 7 working days |
| REG-17 | Show-cause notice for cancelling your registration | REG-18 | 7 working days |
| DRC-01 | Show-cause notice with a tax demand | DRC-06 | As stated in the notice |
2. Find it on the portal and note the date
Notices are served on the GST portal. A notice uploaded there counts as served, even if you never read the email or SMS about it. Log in to gst.gov.in and check Services, then User Services, then View Additional Notices and Orders.
Note the reference number, the date of issue, the reply deadline and the officer who issued it. If a hearing date is given, put it in your calendar.
Emails or messages that demand a payment into a bank account, or link to a site that is not gst.gov.in, are not genuine notices. Check the portal before you pay or click anything.
3. Gather the data
Most scrutiny notices come down to a mismatch, so collect:
- GSTR-1, GSTR-3B and GSTR-2B for the period in question, plus the annual return if the notice refers to one
- Purchase and sales registers, and the reconciliation between your books and the returns
- Invoices, e-way bills and payment proof for the entries the notice questions
Often the mismatch has a simple explanation, such as a timing difference between months or a supplier who filed late. A reconciliation that shows this is the strongest reply.
4. Reply in time, and keep the reply factual
Reply through the portal in the form shown in the table, attach your workings, and keep the acknowledgement. Answer the points raised, not the ones you wish had been raised. If you need more time, ask the officer in writing before the deadline, not after it.
If you agree that tax is payable, ask your adviser about paying through Form DRC-03 early, because paying promptly can reduce or remove the penalty. Do not pay anything until you understand what it covers.
5. What happens if you do not reply
- ASMT-10: the officer can move on to a show-cause notice with a demand (DRC-01).
- GSTR-3A: the officer can assess the tax on their own estimate, under section 62.
- REG-17: your registration can be cancelled. Getting it revoked afterwards is possible but slow.
- DRC-01: an order (DRC-07) can be passed without hearing your side, and recovery can follow, including attachment of bank accounts.
How long the department has
For tax periods from FY 2024-25 onwards, section 74A applies to both ordinary and fraud cases. A show-cause notice must be issued within 42 months from the due date of the annual return for that year. The order must be passed within 12 months of the notice, which can be extended by up to six months in certain cases. Earlier years are dealt with under sections 73 and 74.
When to bring in a professional
Get help early if you receive a DRC-01 with a demand, a REG-17, a notice covering several years, or anything with a hearing date. These are the cases where a late or weak reply costs the most.
We handle GST notices, replies and appeals. See our GST services, or message us on WhatsApp with a photo of the notice.