Got a GST Notice? Common Notices, Deadlines and How to Reply

A GST notice is a formal communication from a tax officer asking you to explain, correct or pay something, and every notice states a reply deadline. The most common ones for small businesses are ASMT-10 (return scrutiny, reply within 30 days), DRC-01A / DRC-01 (tax demand), REG-03 (query on a registration application) and REG-17 (proposed cancellation). REG-03 and REG-17 must be answered within 7 working days. Read the notice carefully, gather documents and reply on the GST portal before the deadline.

Don’t panic, and don’t ignore it either. Many notices are triggered automatically by data mismatches, for example between GSTR-1 and GSTR-3B, or between your ITC claim and GSTR-2B. A clear, documented reply often closes the matter.

Where do I find my GST notice?

1. Log in at gst.gov.in.
2. Go to Services > User Services > View Notices and Orders (registration-related notices also appear under View Additional Notices/Orders).
3. Download the notice and any attachment, and note the reference number, date of issue and due date.

Central tax officers’ letters should carry a DIN (Document Identification Number), which you can verify on the CBIC website.

Common GST notices and reply deadlines

Notice	What it means	Reply form	Time to reply
GSTR-3A	You haven’t filed a return	File the pending return	15 days
ASMT-10	Discrepancies found while scrutinising your returns (Section 61)	ASMT-11	Up to 30 days (or as allowed)
DRC-01A	Intimation of tax the officer thinks is payable, before a show cause notice	DRC-01A Part B (or pay via DRC-03)	As stated in the notice
DRC-01	Summary of a show cause notice (SCN) under Section 73, 74 or 74A	DRC-06	As stated in the notice (often 30 days)
REG-03	Officer needs clarification or documents on your registration application	REG-04	7 working days
REG-17	Show cause notice proposing to cancel your registration	REG-18	7 working days
REG-23	Notice on your application to revoke a cancellation	REG-24	7 working days

Watch out: “Working days” excludes holidays, but don’t cut it close. If an REG-03 query goes unanswered, your application is usually rejected and you have to start again. See why GST registration gets rejected.

How to respond to ASMT-10 (scrutiny notice)

ASMT-10 lists specific discrepancies, such as:

• Tax liability in GSTR-1 higher than in GSTR-3B
• ITC claimed in GSTR-3B higher than in GSTR-2B (see ITC not showing in GSTR-2B)
• Turnover mismatches with e-way bills or your annual return

Your options in ASMT-11:

1. Accept and pay: pay the tax and interest through DRC-03 and quote the payment in your reply.
2. Explain: show why there’s no short payment, for example an invoice reported in a later month, or a credit note.
3. Partly accept: pay what is genuinely due and explain the rest.

If the officer accepts your reply, the matter is closed by an order in ASMT-12. If not, the officer may start demand proceedings with a show cause notice.

How to respond to DRC-01A and DRC-01 (tax demand)

DRC-01A is an early warning. You can pay the amount (fully or partly) through DRC-03, or file your objections in Part B. A good objection here can stop a formal notice altogether.

DRC-01 comes with the actual show cause notice. Which section applies depends on the period:

Period of the demand	Section	Key points
Up to FY 2023-24	Section 73 (no fraud) / Section 74 (fraud, suppression)	Separate time limits and penalties for each
FY 2024-25 onwards	Section 74A	One time limit for all cases: SCN within 42 months of the annual return due date; order within 12 months of the SCN

Under Section 74A (non-fraud cases):

• Pay the tax and interest before the SCN: no notice, no penalty.
• Pay the tax and interest within 60 days of the SCN: proceedings close with no penalty.
• Otherwise the penalty is 10% of the tax or ₹10,000, whichever is higher.

No SCN is issued if the tax involved is less than ₹1,000.

Writing a DRC-06 reply:

1. Address each allegation point by point.
2. Attach evidence: invoices, ledgers, GSTR-2B extracts, payment proof, reconciliations.
3. Cite the specific rule, notification or circular you rely on.
4. Ask for a personal hearing. You are entitled to one before an adverse order.

Tip: If your reply is that the ITC is valid because the supplier did pay tax, attach the supplier’s GSTR-1/GSTR-3B proof or a certificate from them. Officers decide on documents, not assurances.

How to respond to REG-17 (cancellation notice)

REG-17 usually arises when returns haven’t been filed for a long period, the business isn’t found at the registered address, or registration was obtained wrongly.

1. File all pending returns with late fee and interest first. That is usually the officer’s main concern. Our guide on late fees and interest shows how much it will cost.
2. File REG-18 within 7 working days, explaining the delay and attaching proof of filing.
3. If registration has already been cancelled, read how to apply for revocation.

What if the order goes against you?

You can appeal to the Appellate Authority in APL-01 within 3 months of the order being communicated. This usually needs a pre-deposit of part of the disputed tax (commonly 10%) on top of any amount you admit. The GST Appellate Tribunal (GSTAT) began functioning in 2026 and hears second appeals. Appeals have strict deadlines, so get professional help early.

Common mistakes when replying to GST notices

1. Missing the deadline because notices went to an old email ID. Keep your contact details on the portal current.
2. Replying by email or in person only. Reply on the portal so there’s an official record.
3. Sending a generic reply that doesn’t address each point in the notice.
4. Paying through the wrong form. Use DRC-03 and link the payment to the notice.
5. Not asking for a personal hearing before the order.
6. Ignoring a DRC-01A and only reacting to the final order.

What to do next

• Download the notice and put the due date in your calendar today.
• Reconcile the figures the notice questions (GSTR-1 vs 3B, 3B vs 2B, books vs returns).
• Decide: pay, explain or partly pay, and file your reply on the portal with documents.

Notices involving demands, cancellation or fraud allegations are best handled with a professional. Request a callback and our team will review the notice with you.