Resources
Types of GST Notices
A plain-language guide to every major type of GST notice — what it means and what you need to do.
Return-Related Notices
| Form / Section | What It Is | Action Required |
|---|---|---|
| ASMT-10 (Sec 61) |
Scrutiny of filed returns. Issued when the officer finds discrepancies between GSTR-1 and GSTR-3B, ITC mismatches, or inconsistencies with third-party data. | File a reconciliation and explanation within 15–30 days. If you accept the discrepancy, pay the differential tax. |
| REG-03 | Notice issued during GST registration application when the officer wants additional documents or clarification. | Respond within 7 working days with the requested documents via the GST portal. |
| REG-17 | Show Cause Notice for cancellation of GST registration. Issued when there is reason to believe the registration was obtained fraudulently, or the taxpayer has not filed returns for 6+ consecutive months. | File a reply within 7 working days explaining why registration should not be cancelled. |
Demand and Recovery Notices
| Form / Section | What It Is | Action Required |
|---|---|---|
| DRC-01A (Rule 142(1A)) |
Pre-SCN intimation. Issued before a formal show cause notice to give the taxpayer a chance to pay voluntarily and avoid the SCN process entirely. | Pay the tax, interest (and reduced penalty if applicable) within the period indicated. File DRC-03 as payment proof. |
| DRC-01 (Sec 73/74) |
Summary of Show Cause Notice. Formal notice demanding explanation for unpaid/short-paid tax. Section 73 = non-fraud cases; Section 74 = fraud alleged. | File Form DRC-06 within 30 days. Pay tax + interest before the order is passed to reduce or eliminate penalty. |
| DRC-07 | Summary of Order. Issued after the adjudicating officer passes an order determining the tax, interest, and penalty payable. | Pay within 3 months, or file an appeal before the GST Appellate Authority within 3 months of the order. |
| DRC-09 | Notice to a third party (bank, debtor) for recovery of tax dues from a taxpayer. Issued when the taxpayer has not paid after an order (DRC-07). | If you are the taxpayer, pay immediately to prevent third-party recovery action. If you are the third party, comply or contest. |
| DRC-10 | Notice of auction of taxpayer's goods or property for recovery of outstanding dues. | Pay the outstanding dues immediately to prevent the auction. Engage a CA or advocate urgently. |
Inspection, Search and Seizure
| Form / Section | What It Is | Action Required |
|---|---|---|
| INS-01 (Sec 67) |
Authorisation for inspection of any place of business to verify records, stocks, and documents. | Cooperate with the inspection. Do not obstruct. Maintain a written record of everything removed or examined. |
| MOV-06 (E-way bill) |
Notice issued during detention of goods in transit for a discrepancy in the e-way bill or accompanying documents. | Respond within 7 days or the goods may be liable to confiscation. |
Refund Notices
| Form / Section | What It Is | Action Required |
|---|---|---|
| RFD-08 | Notice to Show Cause why the refund claim should not be rejected. Issued when the officer finds grounds to reject or partially reduce a filed refund application. | File a reply within 15 days explaining why the refund should be allowed, with supporting documents. |
Received a GST notice?
Upload your notice and get a structured response package in minutes. ₹499 + GST.
Upload Your Notice →