A GST notice is not the end - but ignoring it is. Most GST notices carry a strict reply deadline, and if you miss it the officer can confirm the demand ex-parte (without hearing you), after which your only route is a costly appeal. The good news: a clear, timely, evidence-backed reply resolves most notices at the first stage.
This is a day-by-day action plan for the common GST notices. For representation on a serious demand, Regikart's advisory team and GSTAT litigation specialists handle replies, hearings and appeals - contact us.
Day 1: identify the notice
Every GST notice has a form number and a reference (DIN). The form tells you what it is and how serious it is. Find the reply deadline printed on it - that single date governs everything that follows.
| Notice | What it means | Typical reply window |
|---|---|---|
| GSTR-3A | Return not filed | File the return + reply, 15 days |
| ASMT-10 | Scrutiny of returns - discrepancy found | 30 days (ASMT-11) |
| DRC-01 / SCN | Show cause notice raising a demand | 30 days |
| DRC-01A | Pre-SCN intimation of liability | Reply before SCN is issued |
| REG-17 | Show cause for cancellation of registration | 7 days |
Day 2-3: read what is actually alleged
Pin down the exact issue and period. The most common triggers are mismatches between GSTR-1 and GSTR-3B, input tax credit claimed beyond GSTR-2B, ITC from a supplier who did not pay tax, e-way bill discrepancies, and late or non-filed returns. Map each alleged amount to the specific invoices and returns it relates to.
Day 4-7: gather evidence and draft the reply
- Pull the relevant returns (GSTR-1, 3B, 9), GSTR-2B, the books and the disputed invoices.
- Reconcile the figures - often the demand is a timing difference or a clerical mismatch you can explain.
- Where you genuinely owe, quantify it and consider paying via DRC-03 to stop interest running and reduce penalty.
- Draft a point-by-point reply citing the specific provision and attaching the reconciliation as annexures.
Before the deadline: file and ask for a hearing
File the reply on the GST portal in the prescribed form (e.g. ASMT-11 for scrutiny, the SCN reply for DRC-01) before the deadline, and request a personal hearing. If you need more time, file for an adjournment in writing - do not simply let the date pass.
If the demand is confirmed: appeal
If an adverse order (DRC-07) is passed, you can appeal to the Appellate Authority within three months, on payment of the admitted tax plus a pre-deposit (a percentage of the disputed tax). The next level is the GST Appellate Tribunal (GSTAT). Appeals are time-barred - the three-month clock starts from the order date, so act immediately.
Common mistakes that cost taxpayers the case
- Ignoring the notice or missing the reply deadline.
- Replying without reconciliation or supporting documents.
- Not requesting a personal hearing.
- Paying nothing where part of the demand is genuinely due, letting interest and penalty balloon.
- Missing the three-month appeal window after an adverse order.
Get expert help from Regikart
GST notices reward speed and precision. Regikart's GST and GSTAT litigation team drafts evidence-backed replies, represents you at hearings, and handles appeals up to the Tribunal. See our advisory and certification work, learn about GST registration and filing, or contact us / WhatsApp +91 70444 94804 (Mon–Sat, 9 am–7 pm IST).
About the author
Ganesh
Senior Advisor at Regikart. Want to discuss this in the context of your business?
