Receiving a GST notice is not unusual. Most notices arise from mismatches in returns, ITC claims or non-filing. What matters is replying on time and with proper documents. Ignoring a notice can lead to an ex-parte demand with interest and penalty.
Common types of GST notices
| Notice | Why it is issued | Reply |
|---|---|---|
| GSTR-3A | Non-filing of returns | File the pending returns |
| ASMT-10 | Scrutiny of returns (Section 61): discrepancies found by the officer | Reply in ASMT-11, generally within 30 days |
| REG-03 / REG-17 | Clarification on a registration application, or show cause for cancellation of registration | Reply in REG-04 / REG-18 within the time given |
| DRC-01A | Pre-show cause intimation of tax liability | Pay or file objections in Part B |
| DRC-01 | Show cause notice for demand (Sections 73, 74 and, from FY 2024-25, Section 74A) | Reply in DRC-06 within the time given |
| ADT-01 | Departmental audit | Produce books and records as required |
Most common reasons for notices
- Difference between GSTR-1 and GSTR-3B
- ITC claimed in GSTR-3B is more than what appears in GSTR-2B
- ITC claimed from suppliers who have not filed returns or whose registration is cancelled
- Mismatch between e-way bills and returns
- Turnover difference between GST returns and the income tax return
How to draft a strong reply
- Read the notice carefully: note the section, the period, the amount and the reply deadline
- Reconcile: prepare a reconciliation of GSTR-1, GSTR-3B, GSTR-2B and the books for the period
- Attach evidence: invoices, payment proof, e-way bills, ledger extracts and supplier confirmations
- Give legal grounds: cite the relevant sections, rules, circulars and judgements in support of your position
- Ask for a personal hearing where a demand is proposed
- File on the GST portal before the due date, and keep the acknowledgement
If an order goes against you
You can file an appeal with the Appellate Authority, and then before the GST Appellate Tribunal (GSTAT), within the prescribed time limits and on payment of the required pre-deposit.
Need help with a notice? See our GST Compliance services.
Talk to Om Jha & Associates
Our office in Dwarka, New Delhi handles the complete process for you. Call or WhatsApp +91-9899129125, email opjhaom@gmail.com, or book a free consultation. Office hours: Monday to Saturday, 10 am to 7 pm.