GST Notice Reply Read, reconciled and answered by a CA, from ₹2,499
Got a notice on the GST portal? A Chartered Accountant reads it, finds the exact mismatch behind it, reconciles your returns and books, and files a reply with supporting documents before the deadline. If a hearing is fixed, we prepare you for it.
Reviewed by CA Deepak Jaiswal · Last updated 21 September 2026
Share the notice PDF and the date you received it. A CA tells you what it means and what it will take to reply. Serving 250+ clients from Kolkata, Delhi and Bengaluru.
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GST Notice Reply
Received a GST notice? What to do first
Do not ignore it and do not pay blindly. Find the form number, the tax period, the amount and the reply date, then reconcile before you answer.
- Identify the form. The form number (ASMT-10, DRC-01, REG-17 and so on) tells you the stage and the deadline. The table below explains each one.
- Note the date. Write down the date of issue and the date you saw it on the portal. Reply periods run from the date of the notice, its receipt or its service, as the rule for that form says, not from when you happen to open it.
- Check the period and section. A notice for FY 2024-25 or later falls under section 74A; earlier years fall under section 73 or 74. The section decides your penalty options.
- Reconcile before you reply. Compare your GSTR-1, GSTR-3B, GSTR-2B, e-way bills and books for the period. Most notices are mismatches with an explanation.
- Pay only what you accept. If part of the demand is correct, paying that part with interest through Form DRC-03 can reduce or remove the penalty. Contest the rest with evidence.
Types of GST notices and reply deadlines
Each notice form has a meaning, a reply form and a time limit. Where the rules fix the period, it is shown below; where they do not, the period is the one stated in the notice.
| Form | What it means | How you reply | Time limit |
|---|---|---|---|
| ASMT-10 | Scrutiny notice under section 61: the officer found discrepancies in your returns | Explanation in Form ASMT-11, with payment of any tax you accept | 30 days from service, or a longer period the officer allows (Rule 99) |
| ADT-01 | Notice that the department will audit your records under section 65 | Keep books and records ready; attend the audit | At least 15 working days' notice before the audit; audit to finish within 3 months, extendable by up to 6 months |
| ADT-02 | Audit report with findings | Pay accepted amounts; disputed points usually lead to a show cause notice | Issued within 30 days of the audit ending; reply period to discrepancies is stated in the communication |
| DRC-01B | Intimation that tax in GSTR-1 exceeds tax paid in GSTR-3B beyond a threshold (Rule 88C) | Part B: pay the difference through DRC-03, or explain | 7 days from the intimation |
| DRC-01C | Intimation that credit claimed in GSTR-3B exceeds GSTR-2B beyond a threshold (Rule 88D) | Part B: pay or explain | 7 days from the intimation |
| REG-03 | Query on your registration application | Clarification or documents in Form REG-04 | 7 working days from receipt (Rule 9(2)) |
| REG-17 | Show cause notice to cancel your registration | Reply in Form REG-18 | 7 working days from service (Rule 22(1)) |
| REG-31 | Intimation that your registration is suspended, asking why it should not be cancelled | Reply on the portal with your explanation | 30 days (Rule 21A(2A)) |
| GSTR-3A | Notice to a return defaulter under section 46 | File the pending return with late fee and interest | 15 days |
| DRC-01A | Pre-show cause intimation of tax the officer has worked out | Part B: pay in full or part, or disagree with reasons | By the date stated in the intimation |
| DRC-01 | Summary of a show cause notice under section 73, 74 or 74A | Reply in Form DRC-06, with a request for personal hearing | Period stated in the notice; payment windows are 30 days (ss.73, 74) or 60 days (s.74A) |
| DRC-07 | Summary of the order confirming a demand | Pay, or file a first appeal in Form APL-01 | Appeal within 3 months of the order, plus up to 1 month on sufficient cause |
Scrutiny notice: ASMT-10
ASMT-10 is the most common first notice. It lists differences the officer found, such as GSTR-1 against GSTR-3B, GSTR-3B credit against GSTR-2B, or returns against e-way bills.
You reply in ASMT-11 within 30 days, or a longer period if the officer allows it. If the explanation is accepted, the officer issues ASMT-12 and the matter closes. If there is no reply or the reply is not satisfactory, section 61(3) lets the officer move to audit, inspection or a demand under section 73, 74 or 74A.
Audit: ADT-01 and ADT-02
An audit by tax authorities starts with ADT-01, which must reach you at least 15 working days before the audit. The audit must finish within 3 months of starting, and the Commissioner can extend this by up to 6 months with written reasons.
Findings come in ADT-02 within 30 days of the audit ending. Before that, the officer shares discrepancies and gives you a chance to reply; there is no fixed period in the rules, so follow the date in the communication.
Return mismatch intimations: DRC-01B and DRC-01C
These are automated intimations, not show cause notices, but the deadline is short. You have 7 days to either pay the difference with interest through DRC-03 or explain it in Part B.
If you do not respond, the portal blocks your next GSTR-1 or IFF until you do. Common valid explanations include tax paid in an earlier period, credit notes, and supplier invoices reported late.
Registration notices: REG-03, REG-17 and REG-31
REG-03 is a query on a new registration or amendment application, answered in REG-04 within 7 working days. If you are applying for the first time, see GST registration. REG-17 is a show cause notice to cancel an existing registration, answered in REG-18 within 7 working days of service. If you are closing the business anyway, it may be simpler to cancel the registration yourself.
REG-31 tells you that your registration has been suspended and asks why it should not be cancelled; you have 30 days to reply. Treat REG-31 as urgent: your reply decides whether the officer revokes the suspension or moves to cancellation. If a registration has already been cancelled, the route is an application for revocation of the cancellation.
Non-filing: GSTR-3A
GSTR-3A is issued when a return is not filed. You have 15 days to file it.
If you still do not file, the officer can assess your tax to the best of judgement in Form ASMT-13. That order is withdrawn if you file a valid return within 30 days of it. Keep returns current through a monthly GST filing service and you will not see this notice.
Demand notices: DRC-01A, DRC-01 and DRC-07
DRC-01A is an optional pre-show cause intimation. It gives you a chance to pay what the officer has worked out, with interest, before a formal notice.
DRC-01 is the summary of the show cause notice itself. It states the section, the tax, interest and penalty proposed, and the reply date. You reply in DRC-06. The final order is issued with a summary in DRC-07, and the 3-month appeal period runs from the date the order is communicated to you.
Sections 73, 74 and 74A: which one applies to your notice
The section depends on the financial year and on whether fraud or suppression is alleged. For FY 2024-25 onwards, all demand notices are issued under section 74A; for FY 2023-24 and earlier, sections 73 and 74 continue.
| Point | Section 73 | Section 74 | Section 74A |
|---|---|---|---|
| Years covered | Up to FY 2023-24 | Up to FY 2023-24 | FY 2024-25 onwards |
| Type of case | No fraud or suppression | Fraud, wilful misstatement or suppression | Both, with separate penalties |
| Time limit for notice | At least 3 months before the order deadline | At least 6 months before the order deadline | Within 42 months from the due date of the annual return (or date of erroneous refund) |
| Time limit for order | 3 years from the due date of the annual return | 5 years from the due date of the annual return | 12 months from the notice, extendable by up to 6 months |
| Penalty in the order | 10% of tax or ₹10,000, whichever is higher | Equal to the tax | Non-fraud: 10% of tax or ₹10,000, whichever is higher. Fraud: equal to the tax |
Under section 74A, no notice is issued where the tax for a financial year is below ₹1,000. The single 42-month limit replaces the separate 3-year and 5-year clocks, which is why the fraud allegation now matters less for timing and more for penalty.
Paying early to reduce the penalty
If you accept all or part of a demand, when you pay decides the penalty. Tax and interest are always payable; the penalty falls the earlier you pay.
| When you pay tax and interest | Section 73 | Section 74 | Section 74A (non-fraud) | Section 74A (fraud) |
|---|---|---|---|---|
| Before the show cause notice | No penalty | 15% of tax | No penalty | 15% of tax |
| Within 30 days of the notice (60 days under 74A) | No penalty | 25% of tax | No penalty | 25% of tax |
| Within 30 days of the order (60 days under 74A) | Penalty in the order applies | 50% of tax | Penalty in the order applies | 50% of tax |
| After that | 10% of tax or ₹10,000 | 100% of tax | 10% of tax or ₹10,000 | 100% of tax |
Payment is made through Form DRC-03 and reported against the notice. Partial payment of an admitted amount is often the right call: it reduces interest on that part and narrows the dispute to what you can defend.
Interest on GST demands
Interest on tax paid late is 18% a year under section 50, counted from the day after the original due date until payment. Interest on input tax credit wrongly availed and utilised is also charged at 18%.
Interest is not a penalty and is not waived by paying early. It is the main reason to pay an admitted amount as soon as you know it is due.
How we draft a GST notice reply
A good reply answers the exact discrepancy the officer raised, with numbers that tie back to your returns. Our process has six steps.
- Read the notice. We identify the form, section, period, amount, and the reply date, and tell you the deadline in writing.
- Reconcile. We rebuild the figures from your GSTR-1, GSTR-3B, GSTR-2B, e-way bills and books, and find the cause of each difference.
- Advise. We separate what is correct (pay it) from what is wrong (contest it) and explain the penalty effect of each choice.
- Draft. We write the reply point by point, attach reconciliations, invoices, ledger extracts and supplier confirmations, and cite the relevant provisions.
- File. After your approval, the reply is filed against the notice on the GST portal and verified with your DSC or EVC. You keep the acknowledgement.
- Follow up. We track the case until the officer accepts the reply, drops the proceedings or passes an order, and prepare you for any hearing.
Personal hearing
Before an adverse order under sections 73, 74 or 74A, you must be given a personal hearing if you ask for it in writing or if the officer plans to decide against you. Always request one in your DRC-06 reply.
You can ask for an adjournment for sufficient cause, but no more than three adjournments are allowed. We prepare a written submission for the hearing, go through it with you, and can attend with you or, with your authority letter, on your behalf.
What happens if you ignore a GST notice
Ignoring a notice does not stop the case. It removes your chance to explain and usually ends in a demand you then have to appeal.
- ASMT-10 ignored: the officer can move to audit, inspection or a demand notice.
- DRC-01B or DRC-01C ignored: your next GSTR-1 or IFF is blocked.
- GSTR-3A ignored: best judgement assessment in ASMT-13.
- REG-17 or REG-31 ignored: your registration can be cancelled.
- DRC-01 ignored: the officer can pass an order on the material available, and recovery proceedings can follow.
GST notice reply fee
Our professional fee for replying to a GST notice is from ₹2,499. There is no government fee to reply to a notice or to file a first appeal.
| Fee | Amount |
|---|---|
| Regikart professional fee, GST notice reply | From ₹2,499 |
| Regikart professional fee, first appeal in APL-01 or hearing attendance | On quote |
| Government fee to reply to a notice (ASMT-11, DRC-06, REG-18, Part B of DRC-01A, 01B or 01C) | No government fee |
| Government fee for a first appeal in APL-01 | No government fee |
Professional fees exclude GST at 18%. Government fees, where they apply, are paid at actuals to the department and are shown separately. Fees verified on 21 September 2026.
The final fee depends on the notice type, the number of periods and the volume of reconciliation. We quote in writing after reading your notice, before we start.
Tax, interest and penalties are not fees. Any tax you accept, interest at 18% and any penalty are paid to the government. The pre-deposit for an appeal (below) is also a payment of disputed tax, not a fee.
Notice deadline coming up?
Send the notice PDF on WhatsApp with the date you received it. A CA reads it and tells you the deadline, what it is about and what we need from you.
Documents we need
- The notice or intimation (PDF from the portal) and any earlier correspondence on the case
- GSTR-1, GSTR-3B, GSTR-2A and GSTR-2B for the periods named
- GSTR-9 and GSTR-9C for the year, if filed
- Sales and purchase registers, and the ledger accounts the notice refers to
- Invoices, credit and debit notes, and e-way bills for the transactions in question
- Bank statements showing payments to suppliers, for credit questions
- Supplier confirmations where a supplier filed late or wrongly
- An authority letter if we are to attend a hearing for you
If the order goes against you: appeal
You can appeal a GST order to the Appellate Authority in Form APL-01 within 3 months of the order being communicated. The Appellate Authority can allow one more month if you show sufficient cause.
To file the appeal you must pay in full the tax, interest and penalty you accept, plus a pre-deposit of 10% of the disputed tax, capped at ₹20 crore under each of CGST and SGST. Where the order demands only a penalty, the pre-deposit is 10% of that penalty. Once the pre-deposit is paid, recovery of the balance is stayed while the appeal is pending.
If the first appeal also fails, the next step is the GST Appellate Tribunal, with a further pre-deposit of 10% of the remaining disputed tax. See GSTAT appeal for the tribunal process. Regikart can prepare the first appeal; the fee for appeal work is on quote, after we read the order.
Why GST notices are issued, and how to avoid the next one
Most notices come from data the portal already holds. The patterns are predictable:
- Tax in GSTR-1 higher than tax paid in GSTR-3B.
- Credit in GSTR-3B higher than GSTR-2B, often from suppliers who filed late or not at all.
- Credit taken from suppliers whose registration was later cancelled.
- E-way bills that do not match the returns.
- Differences between monthly returns and the annual return in GSTR-9, including reconciliation differences between books and returns.
- Returns not filed, or filed long after the due date.
- Wrong rates after GST 2.0, which from 22 September 2025 moved most goods to 5% or 18%, with 40% for demerit goods.
- Reverse charge tax not paid on specified services.
A monthly reconciliation before each GSTR-3B catches most of these. If your filings are handled elsewhere, ask for a GSTR-1 to GSTR-3B and GSTR-2B to GSTR-3B check every month, keep bookkeeping and reconciliation current, and track due dates on our compliance calendar.
Why Regikart for GST notice replies
Regikart serves 250+ clients from offices in Kolkata (head office), Delhi and Bengaluru. Every reply is drafted and reviewed by a Chartered Accountant who works on GST returns every month.
- Reconciliation first: we find the cause of each difference before we write a word.
- Clear advice on paying: we show you the penalty effect of paying now, paying after the notice, or contesting.
- Written deadlines: we confirm your reply date in writing before we start.
- Continuity: the same team can file your returns, handle income tax notices and prepare appeals.
Reply to your GST notice with a CA
The sooner we see the notice, the more options you have, especially for the 7-day intimations and the payment windows that cut penalties.
Get your GST notice answered by a CA
From ₹2,499, no government fee to reply. Send the notice and the date you received it.
Call +91 70444 94804 or email [email protected]. Offices in Kolkata (head office), Delhi and Bengaluru.
GST notice reply FAQs
How do I reply to a GST notice online?
Log in to the GST portal, open the notice in your notices and orders section, and file the reply against it in the form the notice names, such as ASMT-11 for ASMT-10 or DRC-06 for a show cause notice. Attach your reconciliation and documents, pay any accepted tax through DRC-03, and verify the reply with your DSC or EVC. Keep the acknowledgement.
What is the time limit to reply to an ASMT-10 notice?
You must reply in Form ASMT-11 within 30 days of the notice being served, or within a longer period if the officer allows it under Rule 99. If the officer accepts your explanation, the proceedings close with Form ASMT-12. If you do not reply, the officer can move to audit, inspection or a demand notice.
What happens if I ignore a GST notice?
The case goes ahead without your side of the story. An ignored ASMT-10 can lead to a demand notice, an ignored DRC-01B or DRC-01C blocks your next GSTR-1, an ignored GSTR-3A leads to best judgement assessment, and an ignored REG-17 or REG-31 can end in cancellation. An ignored show cause notice can end in an order and recovery proceedings.
What is the difference between Section 73, 74 and 74A?
Sections 73 and 74 cover FY 2023-24 and earlier: section 73 for cases without fraud, with a 3-year order limit, and section 74 for fraud or suppression, with a 5-year limit. Section 74A covers FY 2024-25 onwards for both, with one 42-month limit for the notice and 12 months for the order. The penalty still depends on whether fraud is alleged.
What is the penalty under Section 74A?
Where no fraud is alleged, the penalty is 10% of the tax or ₹10,000, whichever is higher, and it is nil if you pay the tax and interest before the notice or within 60 days of it. Where fraud or suppression is alleged, the penalty equals the tax, reduced to 15% before the notice, 25% within 60 days of it and 50% within 60 days of the order.
What is DRC-01A and do I have to reply?
DRC-01A is a pre-show cause intimation in which the officer tells you the tax, interest and penalty worked out before issuing a formal notice. Since 15 October 2020 the officer may issue it but is not required to. You should respond in Part B by the date given, either paying in full or part or disagreeing with reasons, because it is your cheapest chance to settle.
How do I reply to DRC-01B or DRC-01C?
Reply in Part B of the form within 7 days of the intimation. DRC-01B is about tax in GSTR-1 being higher than tax paid in GSTR-3B, and DRC-01C is about credit in GSTR-3B being higher than GSTR-2B. Either pay the difference with interest through DRC-03 or give the reason. If you do not respond, your next GSTR-1 or IFF is blocked.
Can I pay the tax and close a GST notice?
Often, yes. Under section 73, paying the tax and interest before the notice, or within 30 days of it, closes the matter with no penalty. Under section 74A in non-fraud cases the window is 60 days. In fraud cases, early payment cuts the penalty to 15%, 25% or 50% depending on timing. Pay through DRC-03 and report it against the notice.
Will I get a personal hearing before a GST order?
Yes, if you ask for one in writing or if the officer intends to decide against you. Request it in your DRC-06 reply. You can seek an adjournment for sufficient cause, but no more than three adjournments are allowed. Prepare a written submission for the hearing so the key points are on record.
GST notice ka reply kitne din mein dena hota hai?
It depends on the notice. The rules give 7 days for DRC-01B and DRC-01C, 30 days for ASMT-10, 15 days to file a return after GSTR-3A, 7 working days for REG-17 and REG-03, and 30 days for REG-31. For a show cause notice in DRC-01, the reply date is stated in the notice itself. Check the form number first.
How long do I have to appeal against a GST order?
You can file a first appeal in Form APL-01 within 3 months from the date the order is communicated to you. The Appellate Authority can allow one more month if you show sufficient cause for the delay. After that, a second appeal lies to the GST Appellate Tribunal within the time the law allows.
What is the pre-deposit for a GST appeal?
For a first appeal you pay in full any amount you accept, plus 10% of the disputed tax, capped at ₹20 crore under each of CGST and SGST. For a penalty-only order, the pre-deposit is 10% of the penalty. Recovery of the balance is then stayed while the appeal is pending. There is no government filing fee for APL-01.
What is the interest rate on a GST demand?
Interest is 18% a year under section 50, counted from the day after the original due date until you pay. The same 18% applies to input tax credit wrongly availed and utilised. Paying early does not waive interest, but it stops it growing and can remove or reduce the penalty.
How much does a GST notice reply cost?
Regikart's professional fee for a GST notice reply is from ₹2,499 plus GST at 18%. The final fee depends on the notice type, the number of periods and the reconciliation work, and we quote in writing after reading the notice. There is no government fee to reply to a notice. Tax, interest and penalties you accept are paid to the government.