GST notices
Most GST notices can be closed with a clear, well-documented reply. Start by understanding what the notice is asking.
Work in three steps: understand the notice type and the section behind it, draft a reply with the right legal references and annexures, then file it before the deadline. Scrutiny notices like ASMT-10 ask for explanations; demand notices like DRC-01 need a point-by-point rebuttal or payment.
If the portal itself blocks you — a GSTR-1 checksum error, an IRP rejection or an e-way bill validity failure — check the error lookup first. Read the full notice-type guide for reply windows and consequences of ignoring each form.
Common notices
- ASMT-10Scrutiny of returns · 30 days (or as allowed by the officer)
- DRC-01AIntimation of tax ascertained (pre-show-cause) · As specified in the intimation (typically 7–30 days)
- DRC-01Show cause notice (summary) · 30 days, or as stated in the notice
- DRC-01BLiability mismatch: GSTR-1 vs GSTR-3B · 7 days
- DRC-01CITC mismatch: GSTR-2B vs GSTR-3B · 7 days
- GSTR-3ANotice for non-filing of return · 15 days
- REG-03Clarification on registration application · 7 working days
- REG-17Show cause notice for cancellation of registration · 7 working days
- REG-31Intimation for suspension and cancellation · 30 days
- ADT-01Notice of departmental audit · At least 15 working days' notice before the audit
- CMP-05Show cause notice: composition eligibility · 15 days
- ASMT-14Show cause notice to an unregistered person · 15 days
Frequently asked questions
I just got a GST notice. What do I do first?
Match the form number on the notice — ASMT-10, DRC-01B, DRC-01C or REG-17 — to its entry below, note the reply deadline, then draft a structured reply with your CA before filing on the portal.
What is the difference between DRC-01B and DRC-01C?
DRC-01B flags GSTR-1 vs GSTR-3B mismatches above ₹25 lakh and 20%, and blocks your next GSTR-1 until resolved. DRC-01C flags GSTR-1 vs GSTR-3B differences in input tax credit claims.
Can I fix a portal error myself?
Most GSTR-1, GSTR-3B, e-invoice and e-way bill errors are data or timing issues covered in the error lookup. For system failures, raise a ticket on the GST Self-Service Portal with screenshots.