GST notices arrive on the portal (and by email) with a form number in the corner. That number tells you almost everything: why you got it, which form you reply in, and how long you have.
| Notice | Why it's issued | Reply in | Time to reply |
|---|---|---|---|
| ASMT-10 | Scrutiny of returns - discrepancies found (Sec 61) | ASMT-11 | 30 days (extendable on request) |
| DRC-01A | Pre-show-cause intimation of tax ascertained | DRC-01A Part B / pay via DRC-03 | As stated (usually 7-30 days) |
| DRC-01 | Show cause notice - demand of tax, interest, penalty (Sec 73 / 74 / 74A) | DRC-06 | Usually 30 days, as stated |
| DRC-01B | GSTR-1 liability higher than GSTR-3B (Rule 88C) | DRC-01B Part B or pay via DRC-03 | 7 days - next GSTR-1/IFF is blocked if you don't |
| DRC-01C | ITC in GSTR-3B higher than GSTR-2B (Rule 88D) | DRC-01C Part B or reverse via DRC-03 | 7 days - next GSTR-1/IFF is blocked |
| REG-03 | Clarification needed on a new registration application | REG-04 | 7 working days |
| REG-17 | Show cause for cancellation of registration | REG-18 | 7 working days |
| RFD-08 | Show cause for rejecting a refund | RFD-09 | 15 days |
| ADT-01 | Audit by the department | Documents as asked | As stated |
| GSTR-3A | Default notice for non-filing of returns | File the return | 15 days, or best-judgement assessment |
Section 73, 74 or 74A?
- For tax periods up to FY 2023-24, demands run under Section 73 (no fraud) or Section 74 (fraud, wilful misstatement, suppression).
- From FY 2024-25, both are replaced by Section 74A, with a single time limit: the notice must be issued within 42 months of the due date of the annual return for that year. See the Section 74A guide.
Check before you reply
- DIN: department communications must carry a Document Identification Number (CBIC Circular 122/41/2019-GST). Check it on the CBIC site.
- The period and the amounts: often the notice compares GSTR-1 vs 3B, or 3B vs 2B, and the "difference" has an explanation (amendments, credit notes, timing).
- The deadline: count from the date of issue on the portal, not the date you saw it.
- Personal hearing: before an adverse order in a show cause case, you have the right to be heard (Section 75(4)) - ask for it in your reply.
If you ignore it
An unanswered ASMT-10 usually leads to a show cause notice; an unanswered DRC-01 leads to an ex-parte demand order; an unanswered DRC-01B/01C blocks your next GSTR-1. A reply - even asking for more time with reasons - is always better than silence.
Decode your notice and draft the reply - the free decoder on the home page gives you the deadline and document list for your notice type.