GST Notice Reply

Common ones include GSTR-3A (non-filing), ASMT-10 (scrutiny), DRC-01A/DRC-01 (demand), REG-17 (cancellation show cause) and various discrepancy/clarification notices. Each has its own format and deadline.

It depends on which provision the notice was issued under, and the deadline is stated on the notice itself. The common ones: fifteen days to furnish a missing return after a GSTR-3A under section 46; a period not exceeding thirty days to answer an ASMT-10 in FORM GST ASMT-11 under Rule 99(1), extendable by the officer; seven working days to answer a REG-17 cancellation show-cause in FORM REG-18 under Rule 22(1); and thirty days from a section 73 show-cause to pay tax with interest and close it with no penalty — sixty days where section 74A applies, that is FY 2024-25 onwards. We work to file well within whichever applies.

Only if it relates to a period up to FY 2023-24. The Finance (No. 2) Act 2024 inserted sub-section (12) into both section 73 and section 74 limiting them to that period, and introduced section 74A for FY 2024-25 onwards, in force from 1 November 2024. Section 74A carries different time limits — notice within 42 months of the annual-return due date, order within 12 months of the notice with a possible six-month extension — and a de minimis rule under which no notice is issued where the tax for the year is less than ₹1,000. Checking which regime your period falls under is the first thing we do.

Probably not on that ground alone. Rule 142(1A) says the proper officer may communicate the ascertained tax in Part A of FORM GST DRC-01A before serving a notice. It used to say 'shall', and was changed to 'may' by Notification 79/2020-Central Tax. So a demand that skips the DRC-01A stage is not automatically defective. There are usually better arguments, and we look for those instead.

Yes, and you should ask in writing. Section 75(4) requires an opportunity of hearing to be granted where a request is received in writing or where any adverse decision is contemplated. Section 75(5) allows adjournment for sufficient cause, recorded in writing, but not more than three times. Two further protections are worth knowing: section 75(7) says the order cannot exceed the amount specified in the notice and no demand may be confirmed on grounds other than those in the notice.

Section 107(6) requires you to pay in full the part of the demand you admit, plus 10% of the remaining disputed tax, subject to a maximum of ₹20 crore — a cap reduced from ₹25 crore with effect from 1 November 2024. Where the order demands a penalty with no tax, a proviso added with effect from 1 October 2025 requires 10% of that penalty. Remember these are the CGST figures; the State Act carries its own mirror. The appeal itself must be filed within three months of the order being communicated, with one further month available for sufficient cause under section 107(4).

File them. Section 46 requires the notice to give fifteen days to furnish the return, and the proviso to Rule 22(4) says that where a person facing a cancellation show-cause instead furnishes all pending returns and pays the tax with interest and late fee, the proper officer shall drop the proceedings. Filing is literally the statutory answer to that notice — so we usually run the pending returns and the reply together rather than in sequence.

Escalation: the department can raise an ex-parte demand, levy penalties, block your e-way bills or cancel your registration. Replying on time is far better.

No, and you should be wary of anyone who promises that. The outcome rests with the department. We maximise your chances with a timely, reconciled, evidence-backed reply.

A scrutiny notice under section 61 read with Rule 99(1), pointing out discrepancies in your returns — often GSTR-1 against GSTR-3B, or credit claimed against GSTR-2B. The officer sets a period not exceeding thirty days from service to explain, and you reply in FORM GST ASMT-11. If the explanation is accepted, section 61(2) requires the officer to inform you and take no further action, confirmed in FORM GST ASMT-12. If it is not, section 61(3) lets him move to audit under section 65 or 66, inspection under section 67, or a demand under section 73, 74 or 74A — which is why an ASMT-10 is the cheapest stage at which to fix a problem.

Yes, if it was cancelled by the officer on his own motion. Rule 23(1) allows an application in FORM GST REG-21 within ninety days from the date of service of the cancellation order, and the first proviso lets the Commissioner or an authorised Additional or Joint Commissioner extend that by a further period not exceeding 180 days for reasons recorded in writing. The ninety-day window replaced the old thirty-day one with effect from 1 October 2023 — a lot of published guidance still quotes thirty days. We handle this under GST revocation.

An intimation of tax ascertained as payable, giving you a chance to pay or explain before a formal DRC-01 demand is issued. We help you assess whether it's correct.

File the pending returns (with any late fee/interest) and reply confirming compliance. We can do both quickly.

Not automatically. We check whether the demand is correct first — sometimes it's a data mismatch that's resolved with evidence rather than payment.

If it was cancelled by the officer, you may apply for revocation (REG-21) within the allowed time after filing pending returns. We handle that under GST Revocation.

We prepare and file the reply and guide you through any hearing. For formal litigation/appeals we coordinate with appropriate counsel.

Upload the notice PDF (or its reference number) and related returns to your secure vault — we'll take it from there.

Yes. Documents stay in a private vault with role-based, time-limited access and audit logging — never public links.