In short: read which form and section the GST notice is under, note the reply deadline (often 30 days), and reply in writing on the GST portal with documents, never leaving it unanswered. Ask for a personal hearing. If the order goes against you, a GST appeal must be filed within three months, with a pre-deposit of 10% of the disputed tax.
Common GST notices
- ASMT-10: scrutiny of returns (Section 61) pointing out mismatches. Reply in ASMT-11, usually within 30 days.
- DRC-01A: intimation of tax before a show cause notice. Paying or replying here can avoid a full SCN.
- DRC-01 show cause notice (SCN) demanding tax, interest and penalty:
- Section 73: no fraud alleged, for periods up to 2023-24.
- Section 74: fraud or suppression alleged, for periods up to 2023-24.
- Section 74A: for 2024-25 onwards, a single provision for both, with a lower penalty where there is no fraud.
- REG-17 / REG-31: proposed cancellation or suspension of GST registration.
- ITC mismatch notices (GSTR-2A/2B vs GSTR-3B), often leading to DRC-01.
How to reply to a GST show cause notice
- Check the notice: is it within time, signed and uploaded on the portal, with a DIN? Does it give the basis of the demand, and does it mix up periods or sections?
- Reconcile: returns, books, e-way bills, purchase invoices and the supplier's filings.
- Reply in DRC-06 point by point: facts, law, and documents. Raise jurisdiction and limitation objections first.
- Ask for a personal hearing. Under Section 75(4) a hearing must be given if you ask for one or if an adverse decision is contemplated.
- Consider paying undisputed tax with interest: under Section 73 or the non-fraud part of 74A, paying before the SCN, or within 30 days of it, reduces or removes the penalty.
GST appeal
Against the order (DRC-07), appeal to the Appellate Authority under Section 107 within three months (extendable by one month for sufficient cause). You must pre-deposit 10% of the disputed tax, after which recovery of the rest is stayed. The next appeal lies to the GST Appellate Tribunal (GSTAT), and then the High Court on questions of law. Writ petitions are possible where there is a breach of natural justice or no jurisdiction.
Questions people ask
How do I reply to a GST notice?
Log in to the GST portal, open the notice under Services, Notices and Orders, and file the reply in the form indicated (ASMT-11 for scrutiny, DRC-06 for a show cause notice) with supporting documents, within the deadline.
What happens if I ignore a GST notice?
The officer can pass an ex parte order confirming tax, interest and penalty, and start recovery, including attaching bank accounts. Always reply, even if only to ask for more time.
GST notice aaya hai, kya karein?
Notice ka form aur section dekhiye, deadline note kijiye, apne returns aur books se milaan kijiye, aur portal par likhit jawab dijiye. Personal hearing zaroor maangiye. Order khilaaf aaye to teen mahine mein appeal kijiye.
What is the time limit for a GST appeal?
Three months from the date of the order, with up to one more month if the delay is explained, and a pre-deposit of 10% of the disputed tax.
What is the difference between Section 73 and Section 74 GST?
Section 73 covers short payment without fraud, with a lower penalty and a shorter time limit. Section 74 applies where fraud, wilful misstatement or suppression is alleged. From 2024-25, both are covered by Section 74A.
My GST registration was cancelled. Can it be restored?
Yes. Apply for revocation of cancellation after filing pending returns and paying dues, within the time allowed, or appeal the cancellation order.
Received a GST or customs notice?
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Become a ClientCall +91 81001 21141This guide gives general information about the law in India as on 11 November 2026. It is not legal advice for your situation, and reading it does not create a lawyer-client relationship. Rules and limits change; please take advice on your own facts.