What is a GST Notice?

A GST notice is a formal communication issued by a GST officer under the Central Goods and Services Tax Act, 2017, or the corresponding State GST Acts. These notices may be issued for a variety of reasons — from routine scrutiny of filed returns, to audit proceedings, demands for tax shortfalls, or show-cause notices preceding recovery action. Unlike Income Tax notices, GST notices follow prescribed forms (ASMT, DRC, REG, ADT series) and have strictly defined response timelines and procedures mandated by the CGST Rules, 2017. Ignoring or inadequately responding to a GST notice can result in ex-parte orders, tax demands, interest, penalties, and in serious cases, suspension or cancellation of your GST registration.

Every GST notice requires a response through the official GST portal (gstin.gov.in) using the corresponding reply form. Unlike Income Tax notices where email or paper replies may sometimes be accepted, GST responses must be filed electronically through the portal. This guide covers all major GST notice types, their legal basis, prescribed response forms, and applicable deadlines.

All GST Notice Types

The table below covers the principal notice forms issued under the CGST Act and Rules. Severity is assessed based on the consequences of non-response and the potential for demand creation.

Form / Section Type Response Form Deadline Severity
ASMT-10
Rule 99 / Sec 61		 Scrutiny of Returns — discrepancy notice ASMT-11 (on GST portal) 30 days from receipt Medium
ASMT-14
Rule 100 / Sec 62		 Best Judgment Assessment — non-filer SCN File pending returns or submit reply 15 days High
DRC-01A
Rule 142(1A)		 Pre-SCN Communication — intimation of liability before formal demand DRC-01B (optional but advisable) No statutory deadline — respond promptly Medium
DRC-01
Rule 142 / Sec 73–74		 Show Cause Notice — formal demand for tax, interest & penalty DRC-06 (written reply on portal) 30 days (extendable on application) High
DRC-10
Rule 147 / Sec 79		 Recovery by sale of goods — attachment and auction notice File objection or pay demand Immediate — per notice High
REG-17
Rule 22 / Sec 29		 Show Cause Notice for Cancellation of Registration REG-18 (reply on GST portal) 7 working days from receipt High
REG-31
Rule 21A / Sec 29(2)		 Suspension of GST Registration — GSTIN suspended pending inquiry Written reply to proper officer (via portal/physical) ~30 days (no statutory deadline but respond promptly) High
DRC-07
Rule 142(5) / Sec 73–74		 Summary of Order — final GST demand after adjudication Pay via DRC-03 or appeal via APL-01 3 months to pay or file appeal High
REG-23
Rule 23 / Sec 30		 Show Cause Notice for rejection of revocation application REG-24 (reply within 7 days) 7 days High
ADT-01
Rule 101 / Sec 65		 GST Audit Notice — notice of audit by Proper Officer No prescribed form — provide records as directed 15 working days notice before audit Medium
ADT-03
Rule 101 / Sec 65		 Post-Audit Discrepancy Communication — intimation of audit findings Written reply / DRC-03 payment or DRC-06 if SCN follows 30 days from ADT-03 Medium
CMP-05
Rule 6 / Sec 10		 Show Cause Notice — ineligibility for Composition Scheme CMP-06 (reply within 15 days) 15 days Low–Medium
ITC-01 / ITC-04
Sec 18 / 143		 ITC claim verification / job-work mismatch notice Reconciliation statement or DRC-06 As specified in notice Low–Medium

Notice Deep-Dive Guides

For each major GST notice type, our detailed guides walk you through the exact legal basis, common triggers, a full response strategy, and ready-to-use reply templates.

ASMT-10 · Rule 99 / Section 61
Scrutiny of Returns

India's most common GST notice. Issued when the department detects discrepancies in your filed GSTR returns.
DRC-01A · Rule 142(1A)
Pre-Notice Communication

An opportunity to pay or explain before a formal Show Cause Notice is issued. Do not ignore — a timely DRC-01B response can prevent DRC-01.
DRC-01 · Rule 142 / Sections 73–74
Show Cause Notice for Demand

The formal demand notice. Failure to respond leads to an ex-parte order with full tax, 18% interest, and up to 100% penalty.
REG-17 · Rule 22 / Section 29
Registration Cancellation SCN

Only 7 working days to respond. Cancellation of GSTIN can cripple a business — act immediately.
REG-31 · Rule 21A / Section 29(2)
GST Registration Suspended

GSTIN suspended — not yet cancelled. A timely written reply can get your registration restored. Full guide with 3 reply templates.
DRC-07 · Rule 142(5) / Sections 73–74
Summary of Demand Order

The final confirmed GST demand. 3 months to pay or appeal. Sec 73 (10% penalty) vs Sec 74 (100% penalty). APL-01 appeal guide included.