Do Not Ignore — Identify the Deadline Immediately
GST notice deadlines are strict, short, and non-extendable in most cases. A REG-17 cancellation notice gives you only 7 working days to respond — failing to reply results in automatic cancellation of your GST registration. ASMT-10 scrutiny notices and DRC-01 show cause notices give 30 days. Non-response to a DRC-01 results in an ex-parte demand order confirmed at the full demanded amount plus 100% penalty (under Section 74) or 10% (under Section 73). Locate the response deadline on the notice before taking any other action.
Access the Notice on the GST Portal
All GST notices are served electronically through the GSTN portal. Log in at gst.gov.in → Services → User Services → View Additional Notices and Orders. All notices issued to your GSTIN are listed here with their dates and reference numbers. Download the original notice document (PDF). Record: (1) the notice reference number, (2) the date of issue and the response deadline, (3) the specific allegation or demand amount, (4) the notice form type (ASMT-10, DRC-01, REG-17, ADT-01, etc.). If you cannot access the portal, contact the GST helpdesk at 1800-103-4786 or your jurisdictional GST officer. Do not ignore a notice merely because you cannot access it online.
Identify the Notice Type
The notice form number determines your response form, deadline, and legal strategy. Key GST notice types: ASMT-10 (Rule 99 / Section 61 CGST Act) — Scrutiny of filed returns for discrepancies; respond via ASMT-11 within 30 days (see our ASMT-10 guide). DRC-01A (Rule 142A) — Pre-Show Cause Notice communication; respond via DRC-01B; paying the undisputed amount at this stage avoids the full penalty. DRC-01 (Section 73 / Section 74 CGST Act) — Formal Show Cause Notice for tax demand; respond via DRC-06 within 30 days (see our DRC-01 guide). REG-17 (Section 29(2) CGST Act) — Show Cause Notice for cancellation of GST registration; respond via REG-18 within 7 working days (see our REG-17 guide). ADT-01 (Section 65 CGST Act) — GST Audit notice; make books of accounts and records available within 15 working days. Section 70 Summons — personal appearance before the GST officer is required on the specified date.
Determine Whether Section 73 or Section 74 Applies (For DRC Notices)
This is the most consequential determination for any DRC-01 show cause notice. Section 73 applies where the tax shortfall arises from genuine error, oversight, or difference of interpretation — no intent to evade. Penalty consequence: no mandatory penalty if the full tax is paid before the SCN is issued; 10% of tax (minimum Rs. 10,000) if paid within 30 days of DRC-01; otherwise 10% of tax as penalty after adjudication. Section 74 applies where the demand arises from fraud, wilful misstatement, or suppression of facts to evade tax. Penalty consequence: minimum 100% of tax as mandatory penalty. Even if paid before DRC-01 issuance, 15% penalty applies. The applicable section will be stated in the DRC-01 notice. Never assume — verify carefully. If you believe Section 74 has been wrongly invoked (no fraud), this must be argued explicitly in your DRC-06 reply.
Gather Your GST Records
Before drafting any reply, assemble all relevant GST records for the disputed tax period(s): filed GSTR-1 returns (outward supplies — invoices and HSN summary); filed GSTR-3B returns (summary of tax paid); GSTR-2B (auto-populated Input Tax Credit statement); your purchase register and sales register (books of accounts); original tax invoices for disputed ITC claims; Electronic Cash Ledger extract (tax paid in cash); Electronic Credit Ledger extract (ITC available and utilised); any prior period GSTR-9 (annual return) and GSTR-9C (reconciliation statement) if filed; and prior GST department correspondence regarding the same period. Organise documents by tax period and by allegation before beginning the reconciliation.
Reconcile the Discrepancy
The reconciliation process varies by notice type. For ASMT-10 (ITC scrutiny): reconcile your GSTR-2B auto-populated ITC against your books of accounts, invoice-by-invoice. Since the January 2026 CBIC circular, ITC claims must be supported by a reconciliation statement in the prescribed format if challenged. For output tax mismatch: reconcile GSTR-1 declared supplies against GSTR-3B tax paid for each month under dispute — differences frequently arise from credit notes, advances, or timing of invoice reporting. For DRC-01: identify the specific demand heads and prepare a document-backed rebuttal for each line item. Classify each disputed item as: (a) agreed — pay promptly to minimise penalties; (b) genuinely disputed — requires factual and legal rebuttal with evidence. Paying agreed amounts before filing your DRC-06 reply significantly reduces your overall liability.
Draft Your Reply
Each notice type has a corresponding response form, but a well-drafted written submission must accompany every portal submission. ASMT-11 (response to ASMT-10): file on the GST portal with a written submission attached as a PDF — address each discrepancy point-by-point with supporting reconciliation. DRC-06 (response to DRC-01): must address each demand head specifically; state the applicable section (73 or 74) and your objection; raise all preliminary objections (e.g., SCN issued beyond limitation period, DRC-01A not issued before DRC-01, demand already paid, etc.); attach reconciliations, invoices, and payment challans as numbered annexures. REG-18 (response to REG-17): explain the reason for the default (non-filing, address discrepancy, etc.) and provide evidence of current compliance or commencement of compliance. All replies: use clear, factual language; number your annexures; conclude with a specific prayer (e.g., “It is prayed that the SCN be dropped in toto” or “It is prayed that the demand be restricted to Rs. X after considering the above submissions”).
Submit on the GST Portal
All GST notice replies must be submitted through gst.gov.in. Response paths: For ASMT-11 (ASMT-10 reply): GST Portal → Services → User Services → My Applications → select the relevant application and submit your response. For DRC-06 (DRC-01 reply): GST Portal → Services → User Services → Reply to Show Cause Notice → select the relevant notice. For REG-18 (REG-17 reply): GST Portal → Services → Registration → Application for Revocation of Cancellation / Response to SCN. After submission, immediately download the ARN (Application Reference Number) — this is your legally valid proof of timely response. Store the ARN and the date of submission. Do not submit replies by email or post unless specifically directed by the proper officer.
Personal Hearing (If Requested or Scheduled)
Every taxpayer has a statutory right to personal hearing before any adverse GST order is passed, under Section 75(4) of the CGST Act. If you wish to exercise this right, request a personal hearing explicitly in your DRC-06 or ASMT-11 submission. GST hearings are increasingly conducted in online/virtual mode under the faceless assessment principles. If a hearing is granted: prepare a concise speaking note summarising your legal and factual position; bring all original documents and copies for the officer; ensure your authorised representative holds a valid GST Practitioner enrolment certificate or is a practising Chartered Accountant, Advocate, or Company Secretary. The GSTAT (GST Appellate Tribunal) is now operational in most states — the earlier delay in constituting GSTAT no longer blocks the second appellate tier.
If the Order is Adverse — Appeal Within the Prescribed Time
If the adjudication order is against you, the GST appeal hierarchy is: (1) First Appeal — to the Appellate Authority (Additional Commissioner / Joint Commissioner of GST) under Section 107 of CGST Act, within 3 months of the date of communication of the order. A mandatory pre-deposit of 10% of the disputed tax amount is required before the appeal is admitted. (2) Second Appeal — to the GSTAT (GST Appellate Tribunal) under Section 112 of CGST Act, within 3 months of the Appellate Authority’s order. A mandatory pre-deposit of 20% of the remaining disputed tax (i.e., 20% of the amount not already paid including the 10% pre-deposit) is required. (3) High Court — on a substantial question of law under Section 117 of CGST Act. (4) Supreme Court — under Section 118. Missing the prescribed time limits requires filing a condonation of delay — discretionary and not guaranteed. File your appeal promptly.
GST Notice Deadlines
| Notice Form | Type | Response Form | Deadline |
|---|---|---|---|
| ASMT-10 | Scrutiny of Returns | ASMT-11 | 30 days |
| DRC-01A | Pre-Notice Communication | DRC-01B | As specified in notice |
| DRC-01 | Show Cause Notice | DRC-06 | 30 days |
| REG-17 | Cancellation SCN | REG-18 | 7 working days |
| ADT-01 | GST Audit | — (produce records) | 15 working days |
| Section 70 | Summons | — (personal appearance) | As specified |
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