GST Notices Explained: Types, Time Limits and How to Reply
Received a GST notice? Learn what each notice means, how long you have to reply and the steps to respond.
A GST notice can be unsettling, but most are routine and can be handled calmly if you act within the time limit. The key is to identify the type of notice, find the cause and reply with proper documents.
Common GST notices at a glance
| Notice | What it is about | Reply with | Time to reply |
|---|---|---|---|
| ASMT-10 (Section 61) | Scrutiny of returns: the officer found discrepancies | ASMT-11 | 30 days, extendable by up to 15 days |
| GSTR-3A (Rule 68) | Returns such as GSTR-1 or GSTR-3B not filed | File the pending returns | 15 days |
| DRC-01A (Rule 142) | Pre-show cause intimation of a possible demand | DRC-03 payment or a representation | As stated in the notice |
| DRC-01 | Show cause notice for demand of tax | DRC-06 | 30 days |
| REG-17 (Rule 22) | Proposal to cancel your registration | REG-18 | 7 working days |
For a show cause notice, demand proceedings run under Section 73 or 74 for periods up to FY 2023-24 and under Section 74A from FY 2024-25.
How to reply, step by step
- Read the notice carefully and note the form number, tax period and the issue raised.
- Pull your GSTR-1, GSTR-3B and GSTR-2B for that period and locate the difference.
- Collect supporting documents: invoices, bank statements, purchase records and a reconciliation.
- Log in to the GST portal and open Services, then User Services, then View Notices and Orders.
- File the correct reply form and attach the documents.
- If you accept part of the liability, pay it through DRC-03 before replying. DRC-03 can also be used for full voluntary payment.
- If time is short, request an extension, although approval is at the officer’s discretion.
Common reasons for notices
- Sales in GSTR-1 not matching GSTR-3B.
- Input tax credit claimed that is not in GSTR-2B. Read our guide on input tax credit conditions.
- Returns not filed for consecutive periods.
- Excess or wrong refund claims.
What not to do
Do not ignore a notice. A missed reply can lead to an order passed on the officer’s information alone, with tax, interest and penalty. Keep your records organised and reconcile every month, and the next notice becomes easier to answer.
Frequently asked questions
How many days do I have to reply to a GST scrutiny notice?
ASMT-10 must be replied to in 30 days, which the officer may extend by up to 15 days.
What is DRC-01A?
A pre-show cause intimation that lets you pay voluntarily or submit a representation before a formal show cause notice is issued.
How do I find a GST notice?
On the GST portal, go to Services, User Services, View Notices and Orders.
What happens if I do not reply to a notice?
The officer can pass an order based on available information, which may include tax, interest and penalty.
This article is for general information only and is not professional advice. Rules, rates and due dates change, so confirm the latest position with the official notification or portal before acting.
Related reading
- GSTR-1 vs GSTR-3B: Differences, Due Dates and Late Fees Explained
- 57th GST Council Meeting Recommendations: Arrest Powers, Penalties, Refunds and ARQP
