GST Notice
GST Notices: Handle with Expert Guidance by The Consulting Crew
GST Notices are official communications from GST Authorities that alert taxpayers to issues such as compliance defaults, discrepancies in returns, or requests for additional information. These notices require timely and accurate responses to avoid penalties, prosecution, or business disruptions.
Ignoring a GST notice is not an option—The Consulting Crew is here to help you handle every notice confidently and compliantly.
What is a GST Notice?
- Filing delays
- Mismatches in returns
- Suspected non-compliance
- Refund claim discrepancies
- Incorrect Input Tax Credit (ITC) claims
A GST Notice is a formal communication issued by tax authorities under GST law. It can be triggered by:
Every notice includes a time-bound requirement—such as furnishing an explanation, submitting documents, or paying due tax with interest/penalty.
| S.N. | Type | Purpose |
|---|---|---|
| 1 | Show Cause Notice (SCN) | Issued when GST law violation is suspected |
| 2 | Demand Notice | To recover outstanding tax liability |
| 3 | Scrutiny Notice | Sent when return data needs further verification |
| 4 | Assessment Notice | Based on final review of returns and liability |
| 5 | Recovery Notice | Initiated when demand remains unpaid |
| 6 | Notice for Personal Hearing | Invites the taxpayer to present their case |
Types of GST Notices and Their Purposes
Valid Ways to Receive GST Notices (Section 169, CGST Act)
- Upload on GST Portal
- Official registered email ID
- Newspaper publication (in specific cases)
- Hand-delivered (personally or through courier)
- Registered/Speed Post with acknowledgment
- Affixing on business premises or GST office notice board
If a notice is not served using these methods, it does not hold legal validity.
Common Reasons for GST Notices
- Mismatch between GSTR-1 and GSTR-3B
- ITC discrepancies in GSTR-2B/2A vs GSTR-3B
- Non-filing of GSTR-1 or GSTR-3B for 6+ months
- Incorrect GST refund claims
- No GST registration despite eligibility
- Incorrect export declarations vs ICEGATE data
- Profiteering violations after GST rate cuts
- Failure to submit audit or record information
| S.N. | Notice | Purpose | Required Action | Time Limit | Non-Response Consequence |
|---|---|---|---|---|---|
| 1 | GSTR-3A | Non-filing of returns | File pending returns | 15 days | Tax assessed, heavy penalty |
| 2 | CMP-05 | Composition scheme ineligibility | Justify eligibility | 15 days | Composition benefits denied |
| 3 | REG-03 | Clarification on GST registration | Respond with REG-04 | 7 working days | Application rejection |
| 4 | REG-17 | Proposed cancellation of GSTIN | Respond via REG-18 | 7 working days | Registration cancelled |
| 5 | REG-23 | Revocation denial notice | Respond via REG-24 | 7 working days | Cancellation continues |
| 6 | REG-27 | Migration-related issue | Apply in REG-26 | Not defined | Provisional registration cancelled |
| 7 | PCT-03 | GST practitioner misconduct | Submit response | As per notice | License cancellation |
| 8 | RFD-08 | Refund rejection notice | Reply with RFD-09 | 15 days | Refund denial |
| 9 | ASMT-10 | Scrutiny notice | Reply with ASMT-11 | 30 days | Assessment without input |
| 10 | ASMT-14 | Best judgment assessment | Submit response | 15 days | Unfavorable order |
| 11 | ADT-01 | Audit notice | Appear/submit records | As per notice | Further action initiated |
| 12 | DRC-01 | Demand for unpaid tax | Pay or reply via DRC-06 | 30 days | Higher penalty/prosecution |
| 13 | DRC-10/17 | Notice of auction | Pay demand as per DRC-09 | Min. 15 days | Assets auctioned |
| 14 | DRC-13 | Third-party recovery | Pay & respond in DRC-14 | NA | Treated as defaulter |
| 15 | DRC-16 | Asset attachment | Comply with terms | NA | Penal consequences |
GST Notice Table: Types, Actions & Deadlines
How to Respond to GST Notices with The Consulting Crew
- Review the notice carefully to identify the issue.
- Collect required documentation and evidence.
- Login to GST Portal using authorized credentials.
- Prepare and file a reply using correct forms.
- Pay dues, if any, before responding.
- Digitally sign and submit the response.
- Maintain all records of correspondence and submissions.
Consequences of Not Responding to GST Notices
- Cancellation of GST registration
- Recovery via auction, bank attachment, or third parties
- Legal proceedings including prosecution
- Penalty of ₹10,000 or more
- Assessment based on best judgment
Peace of Mind & Legal Safety
Timely Responses
100% Confidentiality
Coordination with GST Authorities
Expert Drafting of Explanations
Filing via Authorized GST Experts
Choose The Consulting Crew for Expert GST Support
The Consulting Crew is your trusted partner for all things GST. Whether you’re dealing with routine compliance or a serious GST notice, our team ensures:
