GST Notice Handling
Review and respond to GST notices, scrutiny and demands raised by the tax department.
What's covered
- A GST notice is a formal communication from the tax department asking a taxpayer to explain, correct or pay something — ranging from a reminder for an unfiled return to a query on registration, a scrutiny of returns, an audit or a demand for tax.
- Notices come in several forms, each tied to its own reply form: GSTR-3A for non-filing of returns, REG-03 for questions on a registration application, ASMT-10 for discrepancies found on scrutiny, DRC-01 and DRC-01A for a tax demand and the pre-show-cause intimation, ADT-01 for an audit, and CMP-05 questioning eligibility for the composition scheme.
- The reply window is at least 30 days under Rule 142 of the CGST Rules unless the notice itself specifies a different period, and the department's power to raise a demand is limited to three years in normal cases and five years where fraud, wilful misstatement or suppression is alleged.
- Ignoring a notice can lead to an ex-parte order, tax and interest demands, penalties and even cancellation of registration, so we review every notice carefully and file a reasoned, evidenced reply within the time allowed.
How we work
- 01
Review the notice and gather records
We identify the notice type and its reply form, read the issue raised, note the deadline — at least 30 days under Rule 142 unless stated otherwise — and assemble the invoices, returns and reconciliations needed to answer it.
- 02
View and prepare the reply on the portal
The notice is opened from the GST portal under Services, User Services, View Notices and Orders; we draft a point-by-point reply with supporting documents in the prescribed reply form, addressing each discrepancy the officer has cited.
- 03
Submit, follow up and appeal if needed
The reply is filed within the deadline and we track the officer's response; if an adverse order still follows, we advise on rectification or an appeal to the appellate authority within the prescribed limitation period.
Documents required
- Copy of the GST notice and its reference number
- GSTIN and portal login credentials
- Returns for the period in question (GSTR-1, GSTR-3B, annual return)
- Sales and purchase invoices and the input tax credit reconciliation
- Books of account and bank statements supporting the figures
- Any earlier correspondence or orders relating to the matter
Applicable laws & forms
- Central Goods and Services Tax Rules 2017 Rule 142 — service of notice and the minimum reply window
- Central Goods and Services Tax Act 2017 §73 — demand in non-fraud cases, three-year limitation
- Central Goods and Services Tax Act 2017 §74 — demand in fraud cases, five-year limitation
- Form GSTR-3A / ASMT-10 / DRC-01 — common notices and their reply forms
Frequently asked questions
Government fees
- Statutory / government fee (indicative)
- ₹0
Indicative government fee · last verified 2026-06-07. Our professional charges are shared on consultation.