GST notices and how to respond
A GST notice is not automatically a problem — most are a request for a return, a clarification or an explanation, with a specific reply form and a deadline. This guide covers the notices a small business actually sees, where to reply on the portal, and the section 73 and 74 time limits behind a demand. GST is one national framework, so these forms and limits are the same in every state. Checked on October 28, 2026; this is general information, not advice on a specific notice.
The notices you are most likely to see
| Form | What it is | How to reply |
|---|---|---|
| GSTR-3A | Notice to a return defaulter who has not filed GSTR-1, GSTR-3B, GSTR-9 or similar. | File the pending return; a best-judgement assessment (section 62) follows if ignored. |
| REG-03 | Query on a registration or amendment application — the officer wants clarification or documents. | REG-04, within 7 working days. |
| ASMT-10 | Scrutiny notice flagging a discrepancy in a return. | ASMT-11, explaining or accepting and paying. |
| ADT-01 | Notice for a departmental audit under section 65. | Produce records for the audit. |
| DRC-01A | Intimation of tax ascertained before a formal demand. | Part B of DRC-01A — pay or explain before a show-cause notice. |
| DRC-01 | Show-cause notice for a demand under section 73 or 74 (or 74A from FY 2024-25). | DRC-06, within the period stated. |
| RFD-08 | Show-cause notice proposing to reject a refund claim. | RFD-09, within 15 days. |
Reply forms and periods are set by the CGST Rules; the notice itself names the form and the deadline.
Where notices are served and answered
Every notice and every reply runs through the GST portal: Services → User Services → View Notices and Orders. An email and SMS alert the registered contact, but the service date that starts the reply clock is the one shown on the portal. Reply against the specific notice, using the form it names, and keep the acknowledgement. Do not reply only by email — an answer that is not filed on the portal is, for the record, no answer.
Demands: section 73, 74 and 74A
A demand for tax not paid, short paid, or ITC wrongly availed is raised under one of two tracks:
- Section 73 — no fraud. The order must be passed within three yearsof the due date of that year's annual return, and the show-cause notice at least three months before that. Penalties are lower.
- Section 74 — fraud, wilful misstatement or suppression. The limit is five years, with the notice at least six months before, and penalties are higher.
- Section 74A — from FY 2024-25 (Finance (No. 2) Act 2024), a single limitation framework replaces the split 73/74 timelines for demands relating to those years.
A demand usually arrives as DRC-01A (intimation) and then DRC-01 (show cause). Paying the tax with interest early, before the notice or soon after, reduces or removes the penalty under the section's own terms.
What to do when a notice arrives
- Read the notice on the portal and note the exact reply form and deadline.
- Pull the returns, ledgers and reconciliations the notice relates to.
- Reply on the portal within the period, even if only to seek more time.
- For a demand you agree with, pay the tax and interest to minimise penalty.
- For anything material, take professional help — this page is general information, not advice on your notice.
Related
- GSTR-9 and GSTR-9C — reconcile the annual figures so a scrutiny notice never starts.
- GSTR-2B reconciliation — mismatched ITC is a frequent ASMT-10 trigger.
- GST refunds — RFD-08 is the refund-rejection notice.
Frequently asked questions
How do I know if I have received a GST notice?
Notices are served on the GST portal under Services → User Services → View Notices and Orders, and an alert goes to the registered email and mobile number. Always check the portal rather than relying on the email — the clock on the reply period runs from the service date shown there.
Where do I reply to a GST notice?
On the GST portal, against the notice itself, using the reply form the notice names — for example ASMT-11 for a scrutiny notice in ASMT-10, DRC-06 for a show-cause notice in DRC-01, or REG-04 for a registration clarification in REG-03. File within the period the notice states.
What is the difference between DRC-01A and DRC-01?
DRC-01A is an intimation of tax ascertained before a formal demand — a chance to pay or explain before a show-cause notice is issued. DRC-01 is the show-cause notice for the demand itself, raised under section 73 (non-fraud) or section 74 (fraud or suppression). Responding well to a DRC-01A can avoid the DRC-01.
What are the time limits under section 73 and section 74?
For non-fraud cases (section 73), the order must be passed within three years of the due date of the annual return for the year. For fraud, wilful misstatement or suppression (section 74), the limit is five years. From FY 2024-25, section 74A unifies the limitation period for both. The notice must be issued a set number of months before the order deadline.
What happens if I ignore a GST notice?
The officer can decide the matter ex-parte on the information available, confirm the demand with interest and penalty, and in some cases move to cancel the registration or attach assets. A GSTR-3A non-filing notice that is ignored can lead to a best-judgement assessment under section 62. Respond within the stated period, even if only to seek time.
More GST guides
GSTR-9: GST Annual Return
Who must file the annual return, the ₹2 crore threshold, the 31 December due date and the turnover-based late fee.
Read guideGSTR-9C: GST Reconciliation Statement
The ₹5 crore threshold, what reconciles to what, and why GSTR-9C is now self-certified rather than audited by a CA or CMA.
Read guideGST Refunds: RFD-01 Process and Timelines
Which balances are refundable, the two-year time limit, the RFD-01 to RFD-06 workflow, the 90% provisional refund and interest on delay.
Read guideCancel, Revoke or Amend GST Registration
Amend details with REG-14, cancel with REG-16, file the GSTR-10 final return, and revoke an officer-cancelled GSTIN with REG-21.
Read guideSee also the GSTR-1, 3B, 2B & 9 returns guide and the Indian GST basics hub.
Sources
GST is one national framework — these rules are the same in every state and union territory. Every figure on this page is taken from the official sources below; GST rules change often, so verify the current position before you file. This is general information, not tax advice.
- CBIC-GST — cbic-gst.gov.in (Acts, Rules, notifications, circulars)The CGST Act 2017 and CGST Rules 2017 — sections 44 (annual return), 54 & 56 (refunds and interest), 29 & 30 (cancellation and revocation), 73/74/74A (demands) — and the notifications that set thresholds, due dates and late fees.
- GST Portal — gst.gov.inThe official GSTN portal where every return, refund application (RFD-01), registration change (REG forms) and notice reply is filed and tracked.
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