How to Respond to a GST Notice
Receiving a GST notice does not automatically mean you have done something wrong. Many notices are system-generated for routine discrepancies. This guide explains the main notice types, how to read them, how long you have to respond, and the right way to reply through the portal.
Types of GST Notices
| Notice | Purpose | Response Window |
|---|---|---|
| ASMT-10 | Scrutiny - discrepancy identified in your filed return | 15 days |
| DRC-01 | Summary of tax demand raised against you | 30 days |
| DRC-01A | Pre-notice intimation before a formal demand is raised | Optional, but strongly advisable to reply |
| REG-17 | Show cause for cancellation of your GST registration | 7 days |
| REG-23 | Show cause for rejection of an amendment application | 7 days |
| CMP-05 | Eligibility query for the Composition Scheme | 15 days |
How to Read a GST Notice
Every notice contains the same core elements. Work through them in order:
- Notice date: The response window begins from this date - not from the date you read it. Check the portal regularly.
- Reference number: The portal reference or DIN (Document Identification Number). Quote this in every reply.
- Specific discrepancy: Exactly which line item, return period, or figure the officer is questioning.
- Officer details: The issuing officer’s name and the jurisdictional range. Useful if you need to follow up.
- Deadline: Explicitly stated. Missing it escalates the matter to ex-parte assessment.
Response Timelines at a Glance
7 days
REG-17 / REG-23
Shortest window - act immediately
15 days
ASMT-10 / CMP-05
Scrutiny and eligibility notices
30 days
DRC-01
Demand summary - consult a CA
Common Reasons for Receiving a Notice
- Mismatch between GSTR-1 (outward supplies declared) and GSTR-3B (tax paid) for the same period.
- ITC claimed in GSTR-3B exceeds ITC available in GSTR-2B from your suppliers.
- Non-compliance with e-invoicing requirements for eligible transactions.
- Discrepancy between GSTR-9 (annual return) and GSTR-3B filed during the year.
- Bank credits or GST-computed turnover not matching the turnover you declared.
- Mismatch in TDS or TCS credits reflected on the portal versus what you claimed.
How to Respond - Step by Step
Download the notice from the GST portal
Log in, navigate to Services → User Services → View Additional Notices and Orders. Download and read the full notice, not just the summary.
Verify the discrepancy
Pull the relevant returns and your books for the cited period. Check whether the discrepancy is a data entry error, a timing difference, or a genuine shortfall.
Prepare a reconciliation
For ASMT-10 and DRC-01, prepare a line-by-line reconciliation showing how the figures tie out - or clearly explaining why they do not.
Gather supporting evidence
Sales invoices, purchase invoices, bank statements, e-way bills, or any other document that supports your position.
Reply through the GST portal only
Always submit your reply through the portal under the same notice reference. Do not send replies by email or post - they are not officially recorded.
Download the acknowledgement
After submitting, download the acknowledgement receipt and store it. This is your proof of timely response.
Practical Tips
Do not ignore any notice
An unanswered notice is treated as acceptance of the demand or the officer’s assessment. Ignoring it converts a manageable query into a confirmed tax demand, with interest and penalties attached.
- ✓Respond even if you agree with the discrepancy - file the corrective return and reply with evidence.
- ✓Always reply through the portal, never by email or physical letter.
- ✓Quote the notice reference number and DIN in every communication.
- ✓Keep copies of all documents submitted with your reply.
- ✓For DRC-01 demands above ₹1 lakh, engage a CA before replying.
- ✓If you receive REG-17, reply within 7 days to avoid automatic cancellation.
Was this article helpful?