Law Legends


GST Notices : Types of notices, How to Reply GST Notice Online

In this article, we will discuss the types of notices under GST, when notices are issued, and the mode of sending GST notices. Before starting this article, let's understand the meaning of a notice.
The Meaning of ‘Notice’ is not defined under the GST. But, in general terms notice means – “A warning or announcement of something that is going to happen in the future or the act of observing or paying attention to something.”Every registered person is required to comply with the provisions, rules, circulars, notifications, and guidelines issued by GST law. If such person does not comply with the provisions of GST Act, like delay in filing of returns or not filing of GST returns or non-payment of GST or short payment of GST or excess ITC claim or ITC utilized in the wrong manner, then in such cases proper officer can issue notice.There are different types of notices like Show Cause Notice (SCN), Scrutiny Notice, or Demand Notice, depending on the issue. These notices can be sent if the GST department finds something concerning in a taxpayer's GST Returns or if they get information from another Government department or third parties.

There are some reasons for receiving GST Notice

  1. A person is liable to register under the GST Act but GST registration is not taken.
  2. GST returns not filed on time.
  3. Difference between filed GSTR-1 and GSTR-3B.
  4. ITC not claimed as per GSTR-2B.
  5. GST collected but not paid to the Government.
  6. Tax invoices not issued as per GST law.
  7. Wrongly claimed GST refund.
  8. After GST registration cancellation, the final return (GSTR-10) is not filed.

We shall understand different types of Notices with the help of below table :-


Form Name/Type of Notice. Description Action to be taken Time limit to reply Notice Consequence if Not Reply.
1 GSTR-3A. Notice to return defaulter u/s 46 for not filing return i.e. GSTR-1, GSTR-3B, GSTR-4 and GSTR-8. File GST returns with late fee and Interest. Within 15 days of receiving such notice. To furnish the said return within 15 days failing which the
be assessed u/s 62 of the Act, based on the relevant material available with this
2 CMP-05. Violated
the conditions and restrictions necessary for availing of the composition scheme u/s 10.
Why the taxpayer should continue to be eligible for the composition scheme justify in Form  CMP-06. Within 15 working days from the date of service of this notice. Penalty Imposed under section 122 and order issued in CMP-07 denying the benefit of composition scheme.
3 REG-03. Clarification is required in respect of information furnished at the time of New registration or amendment in registration. Reply in form Reg-04 with clarification. Reply within 7 working days from the date of receipt of notice. Reject the application.
4 REG-17. Show Cause Notice for Cancellation of GST Registration. Reply in REG-18 with the reason for non-cancellation of GST registration. Reply within 7 working days from date of receipt of notice. Cancel GST registration.
5 REG-23. Show Cause Notice for rejection of application for revocation of cancellation of GST registration. Reply in REG-24. Reply within 7 working days from the date of receipt of notice. Cancellation of GST registration.
6 PCT-03. Show Cause Notice for disqualification of GST practitioner. Reply in PCT-04. Reply within time prescribed in Show Cause Notice. Cancellation of GST Practitioner license.
7 RFD-08. If the proper officer is satisfied, that the whole or any part of the amount claimed as refund is not admissible or is not payable to applicant. Reply in Form GST RFD-09. Within 15 days of receipt of such notice. Order issue in Form GST RFD-06.
8 ASMT-02. Additional information or documents in support of Provisional assessment under GST. Reply in Form GST ASMT-03. Within 15 days of service of the notice. Application may be rejected.
9 ASMT-06. Additional information for final assessment. Reply in Form GST ASMT-03 with supporting documents. Within 15 days of service of the notice. Order issue in ASMT-07.
10 ASMT-10. Notice for intimating discrepancies in the return after scrutiny under section 61. Reply in ASMT-11 furnish reason for discrepancy in GST returns. Within time prescribed in Show cause notice or not exceeding  30 days from the date of service of notice. Exe-parte assessment. Proper officer pass an order on the basis of information available to him.
11 ASMT-14. Show cause notice for assessment under section 63
(Best Judgment assessment).
Reply furnished in written manner and appear before the GST Authority issuing GST notice. Reply furnish within 15 days. Assessment order pass in Form GST ASMT-15.
12 ADT-01. Notice for Audit conduct under section 65 – Audit by Tax Authorities Directed to attend in person or through an authorised representative or produce record Reply furnished in time prescribed in notice. Proper officer may initiate action under section 73 or Section 74.
14 RVN-01 Notice u/s 108 issued by Revisional  Authortiy. Reply within prescribed time and appear before the authority. Reply furnish within 7 working days from the service of Notice. Issue a summary of the order in Form GST APL 04 clearly indicating the final amount of demand confirmed.
15 DRC-01 Summary of Show Cause Notice for demand of tax. Reply submit in DRC-06. Reply furnish within 15 days of receipt of notice. Pass order in Form GST ASMT -15.
16 DRC-10 Notice for Auction under section 79 (1) (b) or section 129(6) of the Act. Pay outstanding demand as per DRC-09. last day for submission of bid or the date of auction shall not be earlier than 15 days from the date of issue of the Notice. Proceed e-auction and sale proceed.
17 DRC-11 Notice to successful bidder. Pay bid amount. Within 15 day of Auction. Re-auction if not pay amount.
18 DRC-13 Notice to a third person under 79 (1) (c). Deposit the  amount specified in notice and reply in DRC-14 Not applicable. fail to make payment then treat  deemed to be a defaulter
19 DRC-16 Notice for attachment and sale of immovable/movable goods/shares under section 79.  Creating charge on assets. Not applicable. If contravention of notice penalty and prosecution

Mode of Sending of GST Notice :

As per Section 169(1) of CGST Act 2017 Notice can be issued in the following manner.

• By Hand delivered either directly or through message.
• By registered post or speed post or courier with acknowledgement due, or his authorised representative, or at his last known place of business or residence
• Communication to his registered e-mail address provided at the time of registration or amend time to time.
• By making it available on the Common GST Portal.
• By publication in a newspaper circulating in the locality where the taxable person is last known to have resided, carried on business, or personally worked for gain.
• Affixing it in some prominent place at his last known place of business or residence. If this is not found as reasonable by the tax authorities, they can affix a copy on the notice board of the office of the concerned officer or authority.

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