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Discover everything you need to know about GST Notice
What is a GST Notice?
GST Notices are official communications issued by the GST authorities to taxpayers for various purposes.
These notices may highlight discrepancies, request additional information, or remind taxpayers of their
compliance obligations under GST law. They play an essential role in ensuring transparency and maintaining
proper tax administration.
Taxpayers may receive different types of GST notices based on the nature of the issue—such as non-registration
when required, delayed or missed return filing, incorrect tax payments, or invalid Input Tax Credit (ITC) claims.
It is extremely important to respond to these notices within the prescribed timeline to avoid penalties,
prosecution, or extended scrutiny from tax authorities.
Types of GST Notices
Under the GST regime in India, taxpayers may receive different types of notices from the tax authorities.
These notices are issued for various reasons such as non-compliance, discrepancies, or the need for
clarification. Some common types of GST notices include:
Issued when authorities suspect violation of GST laws or incorrect reporting. The
taxpayer must explain or justify their position within the specified time.
Raised when a tax liability is determined as payable by the taxpayer, specifying
the tax due along with applicable interest and penalties.
Sent when GST returns or records are examined in detail to verify correctness and
compliance. May require supporting documents or clarifications.
Issued after assessment of GST liability based on returns and other records, stating
the final tax payable including any corrections made by the authorities.
If the taxpayer fails to pay demanded tax, a recovery notice may be issued, initiating
steps like attachment of bank accounts or assets.
Summons the taxpayer to appear before authorities to present their case, submit
additional evidence, or clarify discrepancies identified during scrutiny or assessment.
Taxpayers should carefully review each notice, understand the requirements, and respond
within the prescribed timelines with accurate information to avoid penalties, interest,
or further legal action.
Valid Modes to Send GST Notices
As per Section 169 of the CGST Act, only specific modes are recognised as valid
for serving GST notices. Any notice or communication sent through a mode not mentioned in this
section does not have legal validity under GST law.
Taxpayers should be aware of the legally recognised modes of communication, which include:
Notice is handed over directly to the taxpayer or their authorised representative,
either personally or via courier/messenger.
Sent to the taxpayer’s last known business address via registered post, speed post
or approved courier with acknowledgement.
Sent to the taxpayer’s registered email address as updated in the GST records.
Notice is uploaded to the taxpayer’s account on the GST portal, visible on login
under the notices/communications section.
Published in a local newspaper widely circulated in the area of the taxpayer’s
last known residence or place of business.
If other modes are not feasible, the notice may be affixed at a prominent place at the
taxpayer’s last known business or residential address. A copy may also be displayed
on the notice board of the concerned GST office.
Any GST communication received through modes not specified under Section 169
may not carry legal standing, and taxpayers are not bound to act on such invalid notices.
Common Reasons for Receiving GST Notices
Below are some of the primary reasons why GST authorities may issue notices to taxpayers:
Understanding these common triggers helps businesses stay proactive, strengthen GST compliance, and reduce the risk of receiving avoidable notices.
Comprehensive Overview of GST Notices and Required Responses
The table below summarises key GST notice forms, their purpose, the
response required, timelines and the consequences of not responding.
Use this as a quick reference to stay compliant and avoid penalties.
| Sl No | Form / Notice | Description | Required Action | Time Limit | If You Don’t Respond |
|---|---|---|---|---|---|
| 1 | GSTR-3A | Default notice to non-filers of GST returns. | File all pending GST returns with applicable late fees and interest. | Within 15 days of receipt. | Tax assessed on available data; penalty of ₹10,000 or 10% of tax due, whichever is higher. |
| 2 | CMP-05 | Show cause notice questioning eligibility for composition scheme. | Justify eligibility and conditions for composition scheme. | Within 15 days of receipt. | Penalty under section 122 and CMP-07 order denying composition benefits. |
| 3 | REG-03 | Notice seeking clarification or additional documents for registration. | Submit clarification / documents in REG-04. | Within 7 working days. | Registration application rejected via REG-05. |
| 4 | REG-17 | Show cause notice proposing cancellation of GST registration. | File reply in REG-18 with reasons against cancellation. | Within 7 working days. | GST registration cancelled via REG-19. |
| 5 | REG-23 | Show cause notice on revocation of cancellation application. | Submit reply in REG-24 with supporting grounds. | Within 7 working days. | Request for revocation of cancellation may be rejected. |
| 6 | REG-27 | Notice for GST migration issues for earlier VAT registrants. | Apply in REG-26 and appear before tax authority if required. | Not specifically prescribed. | Provisional registration cancelled via REG-28. |
| 7 | PCT-03 | Show cause notice for misconduct by a GST practitioner. | Submit reply within time specified in the notice. | As specified in notice. | Cancellation of GST practitioner license. |
| 8 | RFD-08 | Show cause notice for proposed rejection of GST refund claim. | File reply in RFD-09 with clarifications. | Within 15 days. | Refund claim rejected via RFD-06. |
| 9 | ASMT-02 | Notice seeking additional information for provisional assessment. | Provide details in ASMT-03. | Within 15 days. | Application for provisional assessment may be rejected. |
| 10 | ASMT-06 | Notice seeking additional information for final assessment. | Respond with required information. | Within 15 days. | Final assessment order ASMT-07 passed without your inputs. |
| 11 | ASMT-10 | Scrutiny notice for discrepancies in GST returns. | Provide explanations or corrections in ASMT-11. | Within 30 days from service (or extended period). | Assessment on best judgment basis; risk of further action/prosecution. |
| 12 | ASMT-14 | Show cause notice for best judgment assessment. | Submit written reply and appear before authority. | Within 15 days. | Unfavourable assessment order in ASMT-15. |
| 13 | ADT-01 | Notice for audit by the tax authority. | Appear personally or produce books and records as directed. | Within time specified in notice. | Assumed non-maintenance of proper books; further proceedings initiated. |
| 14 | RVN-01 | Notice by revisional authority before revising appeal order. | Respond in writing and/or appear as directed. | Within 7 working days. | Ex parte order passed based on available records. |
| 15 | Anti-profiteering Notice | Inquiry for not passing on ITC or reduced GST rate benefits to customers. | Cooperate with inquiry and provide documentary evidence. | As specified in notice. | Ex parte decision; possible penalties and pricing directions. |
| 16 | DRC-01 | Show cause notice and demand for underpaid / unpaid tax. | Pay tax, interest and penalty via DRC-03 or file detailed reply. | Within 30 days. | Higher penalties and risk of prosecution. |
| 17 | DRC-10 / DRC-17 | Notice of auction of goods for recovery of tax dues. | Pay outstanding demand as per DRC-09 before auction. | Before date of sale (not earlier than 15 days from notice). | Proceeding with e-auction and sale of assets. |
| 18 | DRC-11 | Notice to successful auction bidder to deposit bid amount. | Pay total bid amount as directed. | Within 15 days of auction. | Goods may be re-auctioned by officer. |
| 19 | DRC-13 | Notice for tax recovery from a third party (debtor of taxpayer). | Deposit specified amount and reply in DRC-14. | Not applicable. | Treated as defaulter; may face prosecution. |
| 20 | DRC-16 | Notice for attachment and sale of goods / shares for recovery. | Do not transfer or create charge over attached assets. | Not applicable. | Prosecution and / or penalties for contravention. |
Reply to GST Notices
Follow these key steps to respond effectively and on time to any GST notice issued by the authorities:
1
Review the Notice:
Carefully read the GST notice to understand the issue, section invoked and timeline given by the tax authorities.
2
Gather Documentation:
Collect all relevant invoices, returns, reconciliations and supporting records related to the issue raised.
3
Access the GST Portal:
Log in to the GST portal using your credentials, navigate to the “Notices & Orders” section and open the relevant notice.
4
Prepare and Authenticate Reply:
Draft a clear, factual response addressing each point in the notice and authenticate it using your
digital signature (DSC) or e-signature, as applicable.
5
Clear Dues (if any):
Where the notice involves tax, interest or late fees genuinely payable, make payment via GST challan
before or along with your reply.
6
Submit Your Response:
Upload your reply and supporting documents on the GST portal against the specific notice and submit within the prescribed deadline.
7
Maintain Records:
Save acknowledgements, copies of replies, payment challans and notice PDFs for future reference and audits.
For precise, well-drafted replies and strategic guidance, incorpIQ can assist you at every step so you stay compliant and minimise legal exposure.
Consequences of Non-Response to GST Notices
Failing to respond to a GST notice within the prescribed timeframe can expose a taxpayer to
penalties, interest, adverse assessments and legal proceedings. Authorities may proceed
on a best-judgment basis using available information, which often results in higher demands
and stricter enforcement.
The exact consequences depend on the nature of the notice and the underlying default, but may include:
cancellation of registration, denial of refunds, attachment of bank accounts or assets, recovery actions,
and in serious cases, prosecution under GST law. Timely, accurate replies are therefore
critical to safeguarding your business.
Choose incorpIQ for Simplified GST Solutions
incorpIQ is your trusted partner for end-to-end GST compliance in India. From
seamless GST registration to accurate and timely GSTR filings, we help minimise the chances
of receiving GST notices by keeping your compliance clean, consistent and up to date.
If you do receive a GST notice, you don’t need to panic. Our dedicated team of GST professionals
reviews the notice, analyses your records and prepares a clear, comprehensive and compliant
response on your behalf. We handle the drafting, documentation and filing process so that
your business continues with minimal disruption.
With incorpIQ, you get more than a service provider – you gain a long-term compliance
partner focused on protecting your business, reducing risk and supporting your growth.
GST Notice– Frequently Asked Questions
Explore commonly asked questions about GST Notice in India. Learn about the costs involved, legal formalities, and key advantages to help you make confident and informed choices.
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