INDEX

  • What Is a GST Notice?
  • Common Types of GST Notices
  • Step-by-Step: How to Respond to a GST Notice
  • Tips to Handle GST Notices Effectively
  • Consequences of Ignoring a GST Notice

  • Time Limits to Respond (Indicative)

How to Respond to a GST Notice: Step-by-Step Guide

Receiving a notice from the GST Department can be stressful, but it doesn’t have to be. Whether it’s due to mismatched returns, non-filing, or excess Input Tax Credit (ITC) claims, a timely and proper response can help avoid penalties and litigation.

In this article, we’ll walk you through how to respond to a GST notice step-by-step, types of notices, timelines, and tips to stay compliant.

What Is a GST Notice?

A GST notice is a communication issued by the GST department to a taxpayer for discrepancies, non-compliance, or suspicious transactions in GST filings. Notices are typically sent via the GST portal and require timely action.

Common Types of GST Notices

Notice Type

Section

Purpose

SCN – Show Cause Notice

Sec 73 / 74

Non-payment or short payment of tax

REG-03

Rule 9

Clarification on GST registration

GSTR-3A

Sec 39

Non-filing of GST returns

ASMT-10

Sec 61

Discrepancy in returns

RFD-08

Sec 54

Rejection of refund claim

Audit Notice (ADT-01)

Sec 65

Departmental audit

Step-by-Step: How to Respond to a GST Notice

Step 1: Log in to the GST Portal

Visit www.gst.gov.in

  • Go to Dashboard > View Notices and Orders.
  • Check the notice reference number and download the notice.
Step 2: Understand the Notice

Read the notice carefully:

  • Identify the reason for the notice (e.g., excess ITC claimed, mismatch in GSTR-1 and GSTR-3B, etc.)
  • Check due dates for reply.
  • Note the relevant section of the GST Act.
Step 3: Gather Required Documents

Based on the notice type, gather:

  • GST returns (GSTR-1, GSTR-3B, GSTR-9)
  • Purchase/sales invoices
  • Reconciliation statements
  • Registration documents, refund filings, etc.
Step 4: Prepare Your Reply
  • Replies must be submitted online using the form mentioned in the notice (e.g., REG-04, DRC-06, etc.)
  • Clearly explain your position with supporting documents.
  • Use professional language and address each point raised in the notice.
Step 5: Submit Response on GST Portal
  • Go to Services > User Services > View Additional Notices/Orders
  • Upload the reply in PDF format along with annexures.
  • Submit using DSC or EVC (as applicable).
Step 6: Acknowledge and Track
  • Download the Acknowledgment Receipt.
  • Track the status of your response via the portal.

Tips to Handle GST Notices Effectively

  • Do not ignore the notice. Non-response can lead to penalties, demand orders, and even cancellation of registration.
  • Consult a tax professional if the matter is complex.
  • Keep all communication records and submission proofs safely.
  • Use proper document naming and sequencing in your reply.
  • Meet the deadlines. Extensions are rarely granted.

Consequences of Ignoring a GST Notice

Action Missed

Possible Outcome

No response to SCN

Demand order with penalty + interest

No reply to GSTR-3A

Best judgment assessment

No action on REG-03

Rejection of GST registration

No defense in audit

Show cause for tax evasion

Time Limits to Respond (Indicative)

Notice Type

Reply Timeline

GSTR-3A

15 days

SCN u/s 73

30 days

REG-03

7 working days

ASMT-10

15 days

Conclusion

Receiving a GST notice doesn’t mean you’ve done something wrong — but how you respond matters. Be proactive, keep your documentation in order, and reply within the stipulated timeframe. Timely and professional replies can resolve most issues without legal consequences.

Pro Tip: Regularly reconcile GSTR-1, GSTR-3B, and books of accounts to avoid common GST mismatches.