GST Notice Services in India
What is a GST Notice?
A GST notice is a formal intimation issued by the Goods and Services Tax (GST) Department to a taxpayer. It can be in the form of a show cause notice, demand notice, scrutiny notice, or simply a reminder, depending on the issue observed in a taxpayer's return or conduct. These notices aim to ensure compliance, recover unpaid tax, or clarify discrepancies.
GST Notices are official tools for tax enforcement and cannot be taken lightly. It's important to check your GST portal regularly, reconcile your filings, and respond promptly and correctly to any notice received. Engaging a tax professional or legal advisor can ensure appropriate compliance and timely responses.
Official Communication
Formal intimation from GST Department
Compliance Tool
Ensures adherence to GST regulations
Time-Sensitive
Requires prompt and accurate response
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Common Reasons for Receiving a GST Notice
Types of GST Notices
| Notice Type | Form | Purpose |
|---|---|---|
| Show Cause Notice (SCN) | DRC-01 | Issued under Section 73/74 for tax evasion, non-payment, wrong ITC, etc. |
| Scrutiny Notice | ASMT-10 | Issued if discrepancies are found during return scrutiny |
| Notice for Audit | ADT-01 | Issued prior to conducting GST audit by the department |
| Notice for Assessment | ASMT-02/06 | Issued during provisional or best judgment assessments |
| Notice for Cancellation of Registration | REG-17 | Issued when the department suspects non-compliance or ineligibility |
| Notice for Recovery | DRC-07/DRC-09 | To recover tax dues or penalties |
| Summons | GST SUMMON under Sec 70 | To appear for investigation or provide evidence |
| Notice for Annual Return/Non-filing | - | Reminder to file GSTR-9/GSTR-9C or other returns |
| Intimation of Tax as per Return | DRC-01A | Prior intimation before issuing a show cause notice |
| Mismatches with GSTR-2A/2B | - | Notification to clarify excess ITC claim |
Comprehensive Overview: Format and Response Process
Typical Content of a GST Notice
- Name of taxpayer
- GSTIN
- Date and type of notice
- Period of discrepancy
- Legal reference (Section 73, 74, 61, etc.)
- Nature of default (non-filing, wrong ITC, etc.)
- Timeframe for response (7–30 days)
How to Reply to GST Notices
Steps to Respond:
- 1Login to GST Portal
- 2Navigate to 'Services' → 'User Services' → 'View Additional Notices and Orders'
- 3Click on the relevant notice
- 4Download and read the notice carefully
- 5Prepare your reply (attach supporting documents if needed)
- 6File your response using the appropriate form (e.g., DRC-03 for voluntary payment)
- 7Submit using DSC/EVC
Documents to Attach (if applicable):
- GST returns (GSTR-1, 3B, 9)
- Reconciliation statements
- Tax invoices
- Bank statements
- Proof of payment (if any)
- Legal explanations/correspondence
Sample Response to a GST Notice (Scrutiny under ASMT-10)
Subject: Response to Notice ASMT-10 for Discrepancy in ITC Claim
Respected Sir/Madam,
In reference to the notice ASMT-10 dated [dd/mm/yyyy] for FY [year], regarding the discrepancy in ITC claimed in GSTR-3B and reflected in GSTR-2A, we submit the following:
- The discrepancy amounting to ₹[amount] arose due to [reason – e.g., supplier delayed filing, clerical error].
- Attached are the supporting invoices and reconciliation statements.
- We kindly request you to consider the explanation and close the notice.
Thank you.
Sincerely,
[Name & Signature]
[GSTIN]
[Date]
Consequences of Non-Response to GST Notices
| Type of Notice | Consequences of Non-Response |
|---|---|
| Show Cause Notice (DRC-01) | Ex parte order with tax demand and penalty |
| Scrutiny Notice (ASMT-10) | Audit/investigation or demand notice |
| REG-17 (Cancellation) | Suspension or cancellation of registration |
| Summons | Penal action under Sec 122/132 (non-cooperation) |
| DRC Notices (Recovery) | Recovery via bank account freeze, property seizure |
| Audit-related Notices | Provisional assessment or extended audit |
❗ Ignoring GST notices can result in hefty penalties, interest, and legal prosecution under Section 122–132 of the CGST Act.
Penalties Under GST for Non-Compliance
| Offense | Penalty |
|---|---|
| Failure to respond to SCN | 100% tax + penalty under Sec 74 |
| Fraudulent ITC claim | ₹10,000 or 100% of tax amount (whichever is higher) |
| Not appearing on Summon | ₹25,000 + prosecution under Sec 132 |
| Delay in return filing (non-response) | ₹50/day (regular) or ₹20/day (nil) |
| Non-payment of tax after notice | Interest @18% + recovery under DRC |
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