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.