GST Notices: Complete Guide to Notice Codes and How to Respond
Getting a GST notice can be stressful, but most notices are routine requests for information, clarification or payment. The real danger is ignoring them. A missed deadline can lead to best-judgment assessments, cancelled registration, refund rejection, penalties and even recovery action. This guide explains the most common GST notice codes, why they are issued, how to reply, the time limit, and what happens if you stay silent.
What Is a GST Notice?
A GST notice is a formal communication issued through the GST portal (and sometimes by email, SMS or post) by a GST officer. It may ask you to file a missing return, explain a mismatch, justify a refund or registration, attend an audit, or pay a proposed demand. Each notice has a form number (such as GSTR-3A, REG-17 or DRC-01) that tells you its purpose and the form in which you must respond.
Why Do Taxpayers Receive GST Notices?
- Non-filing or late filing of GST returns
- Mismatch or inconsistency between returns (GSTR-1, GSTR-3B, GSTR-2B)
- Doubts over Composition Scheme eligibility
- Incomplete registration or amendment applications
- Proposed cancellation of registration
- Refund claims lacking documents or proof
- Selection for audit or assessment
- Tax demands, interest or penalty under sections 73/74
- Non-payment of dues leading to recovery proceedings
Complete List of Common GST Notices and Replies
The table below summarises 19 commonly seen GST notices, the suggested response, the reply window and the consequence of not responding.
| Notice | Why You May Receive It | Suggested Response | Time to Reply | If Left Unanswered |
|---|---|---|---|---|
| GSTR-3A | Return not filed by the due date | File the pending return and settle applicable tax and interest | 15 days | Best-judgment assessment and possible penalty |
| CMP-05 | Eligibility under the Composition Scheme is questioned | Provide your explanation in CMP-06 | 15 days | Composition benefit may be denied or withdrawn |
| REG-03 | More details needed for a new or amended GST registration | Submit the clarification in REG-04 | 7 working days | Registration request may be rejected (REG-05) |
| REG-17 | Proposal to cancel GST registration | Respond through REG-18 | 7 working days | Registration may be cancelled (REG-19) |
| REG-23 | Proposed rejection of a revocation request | File your reply in REG-24 | 7 working days | Rejection may stand: cancellation continues |
| REG-27 | Issue relating to migration from the earlier tax regime | Apply in REG-26 and attend the hearing if called | As stated in notice | Provisional registration may be cancelled (REG-28) |
| PCT-03 | Alleged misconduct by a GST Practitioner | Send your written explanation | As stated in notice | Enrolment or licence may be cancelled |
| RFD-08 | Refund claim is proposed to be rejected | Explain your case in RFD-09 | 15 days | Refund may be rejected (RFD-06) |
| ASMT-02 | Further information required for provisional assessment | Provide details in ASMT-03 | 15 days | Application may not be accepted |
| ASMT-06 | Additional details sought for final assessment | Submit the requested response | 15 days | Final order may be issued without your input (ASMT-07) |
| ASMT-10 | Differences or inconsistencies noticed in a return | Reply using ASMT-11 | Within 30 days | Assessment, audit, penalty or prosecution may follow |
| ASMT-14 | Best-judgment assessment proposed for an unregistered person | Send a reply and attend the hearing | 15 days | Assessment order may be passed (ASMT-15) |
| ADT-01 | GST audit proposed by the tax department | Attend and make records and accounts available | As mentioned; at least 15 days’ notice | Adverse findings may be recorded in the audit |
| RVN-01 | Revision of an earlier order is being considered | Submit your reply or appear for hearing | 7 working days (as specified) | Matter may be decided ex parte |
| Anti-profiteering | Concern that a rate cut or ITC benefit was not passed on | Cooperate and provide relevant information | As stated in notice | Authority may proceed without your response |
| DRC-01 | Tax demand proposed under sections 73/74 | Pay through DRC-03 or respond in DRC-06 | 30 days | Demand, interest, penalty and possible prosecution |
| DRC-10 / DRC-17 | Goods or property proposed for auction or sale | Clear the outstanding amount before the sale | At least 15 days from notice | Goods or property may be auctioned |
| DRC-11 | You are declared the successful auction bidder | Pay the full bid amount | Within 15 days | Auction may be repeated and deposit forfeited |
| DRC-13 | Recovery is sought through a third party | Deposit the amount and acknowledge in DRC-14 | As specified | You may be treated as a defaulter: recovery may follow |
| DRC-16 | Attachment and sale of assets for recovery | Do not transfer or create a charge over attached assets | Until dues are cleared | Transfer may be void: further legal action may follow |
GST Notices by Category
1. Return Filing and Scheme Notices (GSTR-3A, CMP-05)
GSTR-3A is sent when a return is not filed by the due date. File the pending return and pay the tax and interest within 15 days. If you do not, the officer may complete a best-judgment assessment and levy a penalty. CMP-05 questions your eligibility for the Composition Scheme; explain your position in CMP-06 within 15 days or risk losing the composition benefit.
2. Registration Notices (REG-03, REG-17, REG-23, REG-27, PCT-03)
- REG-03: Asks for clarification on a new or amended registration. Reply in REG-04 within 7 working days, otherwise REG-05 (rejection) may follow.
- REG-17: Proposes cancellation of GST registration. Reply through REG-18 within 7 working days; otherwise REG-19 cancels the registration.
- REG-23: Proposes rejection of a revocation request. Reply in REG-24 within 7 working days.
- REG-27: Relates to migration from the earlier tax regime. Apply in REG-26 and attend the hearing if called; the provisional registration may be cancelled (REG-28).
- PCT-03: Alleged misconduct by a GST Practitioner. Send a written explanation within the time stated, or the enrolment may be cancelled.
3. Refund Notice (RFD-08)
If the department proposes to reject your refund, you receive RFD-08. Explain your case in RFD-09 within 15 days with invoices, statements and supporting records. Without a reply, the refund can be rejected through RFD-06.
4. Assessment Notices (ASMT-02, ASMT-06, ASMT-10, ASMT-14)
- ASMT-02: More information for provisional assessment. Reply in ASMT-03 within 15 days.
- ASMT-06: Extra details for final assessment. Respond within 15 days or a final order (ASMT-07) may be issued without your input.
- ASMT-10: Differences or inconsistencies noticed in a return (scrutiny). Reply using ASMT-11 within 30 days; silence can lead to assessment, audit, penalty or prosecution.
- ASMT-14: Best-judgment assessment proposed for an unregistered person. Send a reply and attend the hearing within 15 days, or an order (ASMT-15) may be passed.
5. Audit, Revision and Anti-Profiteering (ADT-01, RVN-01)
ADT-01 announces a GST audit with at least 15 days’ notice; keep your records and accounts ready. RVN-01 signals that an earlier order is being revised; reply or appear for hearing within the specified period (about 7 working days) or the matter may be decided ex parte. Anti-profiteering notices question whether a rate cut or ITC benefit was passed on to customers; cooperate and provide relevant information within the stated time.
6. Demand and Recovery Notices (DRC-01, DRC-10/17, DRC-11, DRC-13, DRC-16)
- DRC-01: Tax demand under sections 73/74. Pay through DRC-03 or reply in DRC-06 within 30 days to avoid demand, interest, penalty and possible prosecution.
- DRC-10 / DRC-17: Goods or property proposed for auction. Clear dues at least before the 15-day notice period ends.
- DRC-11: You are the successful auction bidder. Pay the full bid within 15 days or lose the deposit.
- DRC-13: Recovery through a third party. Deposit the amount and acknowledge in DRC-14.
- DRC-16: Attachment and sale of assets. Do not transfer or create a charge on attached assets until dues are cleared.
How to Respond to a GST Notice: Step-by-Step
- Log in to the GST portal and open Services > User Services > View Notices and Orders.
- Read the notice fully: note the form number, section, issue raised and due date.
- Collect documents: returns, invoices, e-way bills, bank statements, ledgers and reconciliations.
- Reconcile your data (GSTR-1, GSTR-3B, GSTR-2B, books) to locate the mismatch.
- Draft a clear reply with facts, evidence and relevant legal references.
- File in the prescribed form (for example ASMT-11, REG-18, RFD-09, DRC-06) before the deadline.
- Attend the hearing if called, personally or through an authorised representative.
- Save the acknowledgment (ARN) and track the case until an order is issued.
Best Practices to Avoid GST Notices
- File GSTR-1 and GSTR-3B on or before due dates.
- Reconcile ITC with GSTR-2B every month.
- Keep invoices, e-way bills and books updated and organised.
- Keep contact details on the portal current and check notices regularly.
- Claim refunds with complete supporting documents.
- Clear dues promptly to avoid recovery notices.
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Frequently Asked Questions (FAQs)
What is a GST notice?
A GST notice is an official intimation from the GST department asking a taxpayer to file, explain, correct, pay or appear for a hearing.
How many days do I get to reply to a GST notice?
It depends on the notice: commonly 7 working days (registration notices), 15 days (GSTR-3A, RFD-08, ASMT-06) or 30 days (ASMT-10, DRC-01). Always follow the date mentioned in your notice.
What is ASMT-10 and how do I reply?
ASMT-10 is a scrutiny notice for differences or inconsistencies in a return. Reply using Form ASMT-11 within 30 days.
What happens if I do not reply to a GST notice?
The department may pass an ex parte or best-judgment order, reject a refund, cancel registration, levy interest and penalty, or begin recovery.
What is GSTR-3A?
GSTR-3A is a notice for non-filing of returns. File the pending return and pay tax and interest within 15 days.
What is DRC-01?
DRC-01 is a show-cause or demand notice under sections 73/74. Pay via DRC-03 or reply in DRC-06 within 30 days.
How can I check a GST notice online?
Log in to gst.gov.in and go to Services > User Services > View Notices and Orders.
Can I reply to a GST notice myself?
Yes, taxpayers can reply directly on the portal, or authorise a GST Practitioner, CA or advocate to represent them.
Conclusion
A GST notice is not always a sign of wrongdoing, but it needs prompt, well-documented action. Know the notice code, understand the issue, gather your records and respond within the time limit. Staying informed and compliant protects your registration, refunds and business reputation.
Disclaimer: This article is for general information only and is not legal or tax advice. Reply periods, forms and consequences depend on the facts of your notice and the law in force. Verify all details on the GST portal or consult a qualified professional before acting.
