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GST Notice
A GST Tax Notice is an official communication issued by the GST department to a taxpayer for various reasons such as non-filing of returns, discrepancies in filed returns, excess input tax credit claimed, suspected tax evasion, or verification of records.
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GST Notice
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Documents Required GST Notices
In the Indian GST regime, taxpayers may receive different types of notices from the GST Department based on the nature of compliance issues or discrepancies observed. At Bharat e Filing, we help businesses understand and respond to these notices in a timely and accurate manner. Below are the most common types of GST notices:
Show Cause Notice (SCN)
Issued when the tax authority suspects a violation of GST provisions or incorrect declarations in returns. The taxpayer is required to justify their position or actions within a stipulated timeframe, failing which penal action may follow.
Demand Notice
This notice is served when the authorities have determined a shortfall in tax payment. It clearly states the amount of tax due, along with any applicable interest and penalties, requiring the taxpayer to make payment or contest the claim.
Notice for Personal Hearing
In situations involving disputed claims, significant mismatches, or legal interpretation, the taxpayer may be summoned for a personal hearing. This allows them to present their case or submit further documentation before any final order is passed.
Scrutiny Notice
A scrutiny notice is issued when the GST Department undertakes a detailed examination of a taxpayer’s filed returns, invoices, or other records. The objective is to verify the correctness and consistency of the data submitted and seek clarification wherever discrepancies arise.
Assessment Notice
After assessing a taxpayer’s returns and available documentation, the tax authority may issue an assessment notice outlining the final tax liability. This may include adjustments, corrections, or additional amounts based on findings during the review.
Recovery Notice
If a taxpayer fails to comply with a previously issued demand notice or does not pay the tax dues, a recovery notice is issued. This may lead to coercive recovery actions, such as attaching bank accounts or seizing property, to recover the outstanding dues.
Taxpayers are strongly advised to respond to GST notices within the timelines specified, with all necessary documentation and accurate details. At Bharat e-Filing, our experienced GST professionals assist you in understanding the notice, preparing the correct response, and representing your case effectively—helping you avoid penalties and ensure full compliance. Let me know if you’d like this adapted for a flyer, website, or infographic format too!
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GST Notices
What is a GST Notice?
A GST Notice is an official communication issued by GST Authorities to taxpayers. It may be sent to remind, warn, or seek information from a taxpayer regarding non compliance with GST laws. These notices can arise due to various reasons such as non-registration, non-filing or delayed filing of GST returns, under payment or non payment of GST, or incorrect Input Tax
Credit claims. Depending on the nature of the issue, the notice may be termed as a Show Cause Notice (SCN), Scrutiny Notice, or Demand Notice. Ignoring or failing to respond to these notices within the prescribed timeframe can result in penalties or legal proceedings. That’s where Bharat e-Filing steps in. Our team of GST experts helps you decode the notice, prepare a legally sound response, and file it on time—ensuring complete compliance and peace of mind. Whether you’ve already received a notice or want to stay prepared, Bharat e-Filing is your reliable partner for fast, accurate, and hassle free GST notice handling. Get in touch today for expert support!
Credit claims. Depending on the nature of the issue, the notice may be termed as a Show Cause Notice (SCN), Scrutiny Notice, or Demand Notice. Ignoring or failing to respond to these notices within the prescribed timeframe can result in penalties or legal proceedings. That’s where Bharat e-Filing steps in. Our team of GST experts helps you decode the notice, prepare a legally sound response, and file it on time—ensuring complete compliance and peace of mind. Whether you’ve already received a notice or want to stay prepared, Bharat e-Filing is your reliable partner for fast, accurate, and hassle free GST notice handling. Get in touch today for expert support!
Common Reasons for Receiving GST Notices – Explained by Bharat e-Filing
At Bharat e-Filing, we understand how critical it is to stay compliant with GST regulations. Below are some of the most frequent grounds on which taxpayers receive GST notices from the authorities:
1. Discrepancies Between GSTR-1 and GSTR-3B
Notices are commonly issued when mismatches are observed between outward supplies declared in GSTR-1 and the tax liability reported in GSTR-3B during return scrutiny.
2. Variations in Input Tax Credit (ITC) Claimed
If the ITC claimed in GSTR-3B does not match the auto-populated details in GSTR-2A or GSTR-2B, it may attract a scrutiny or explanation notice.
3. Persistent Delay in GST Return Filing
Failure to file GSTR-1 and GSTR-3B consecutively for more than six months can result in a notice for non-compliance or cancellation proceedings.
4. Mismatch Between GSTR-1 and E-Way Bill Data
Inconsistencies between the turnover or invoice details declared in GSTR-1 and those reflected on the e-Way Bill portal may lead to a notice seeking clarification.
5. Non-Passing of GST Rate Reductions (Anti-Profiteering)
If a business fails to reduce prices in line with a GST rate reduction as notified by the CBIC, it may be charged with profiteering, which is penalized under anti-profiteering provisions.
6. Non-Payment or Short Payment of GST Liability
If the taxpayer either fails to pay the GST due or understates tax liability, with or without fraudulent intent, the department may issue a Show Cause Notice (SCN).
7. Incorrect GST Refund Claims
If refunds are claimed erroneously, with or without an intent to defraud, GST authorities may initiate proceedings via SCN.
8. Wrongful Availment or Utilisation of Input Tax Credit
Availing or using ITC beyond what is legally permissible may lead to audit scrutiny or demand notices.
9. Failure to Obtain GST Registration
Businesses that meet the mandatory threshold for GST registration but fail to register and discharge tax liabilities may face enforcement action.
10. Discrepancy in Export Declarations
Differences between export data reported in GSTR-1 and that available on ICEGATE (customs portal) — such as unreported shipping bills — can also result in notices.
11. Non-Maintenance or Non-Furnishing of Records
Authorities may issue notices requesting production of records that are legally required to be maintained under the GST Act.
12. Failure to Furnish Information Returns or Attend to Audits
Taxpayers may receive notices for not submitting mandated information returns or failing to cooperate during audits conducted by the department.
GST Notices and Actions – Bharat e-Filing
|
SR. No.
|
Form Name
|
Nature of Notice
|
Required Action
|
Timeframe to Respond
|
Consequences of No Response
|
|---|---|---|---|---|---|
|
1
|
GSTR-3A
|
Intimation for non-filing of returns (GSTR-1, 3B, 4, 8)
|
File the pending return with interest and late fees
|
Within 15 days of notice receipt
|
Best judgment assessment; penalty of ₹10,000 or 10% of tax due, whichever is higher
|
|
2
|
CMP-05
|
Inquiry on eligibility for Composition Scheme
|
Provide valid reasons to continue under Composition Scheme
|
Within 15 days
|
Penalty under Section 122 and denial of Composition Scheme via CMP-07
|
|
3
|
REG-03
|
Clarification sought during registration or amendment process
|
Respond with REG-04 with required documents/clarification
|
Within 7 working days
|
Rejection of registration application via REG-05
|
|
4
|
REG-17
|
Notice for cancellation of GST registration
|
Respond with REG-18 stating reasons for continuation
|
Within 7 working days
|
Registration canceled via REG-19
|
|
5
|
REG-23
|
Notice regarding revocation of GST cancellation
|
Submit REG-24 response with justification
|
Within 7 working days
|
Registration revocation finalized
|
|
6
|
REG-27
|
Migration issues under GST
|
Submit REG-26 and attend hearing if required
|
As specified
|
Provisional registration canceled via REG-28
|
|
7
|
PCT-03
|
Notice for misconduct by GST Practitioner
|
Submit explanation as per notice timeline
|
As per notice
|
Practitioner license may be canceled
|
|
8
|
RFD-08
|
Objection to GST refund claim
|
Reply with RFD-09 with justifications
|
Within 15 days
|
Refund rejected via RFD-06
|
|
9
|
ASMT-02
|
Request for more details during provisional assessment
|
Submit details using ASMT-03
|
Within 15 days
|
Provisional assessment application may be rejected
|
|
10
|
ASMT-06
|
Request for information for final assessment
|
Submit documents/details as per notice
|
Within 15 days
|
Final assessment passed without taxpayer’s inputs via ASMT-07
|
|
11
|
ASMT-10
|
Notice for discrepancies in GST returns (Scrutiny)
|
Submit ASMT-11 with explanations
|
Within 30 days or as per notice
|
Assessment may proceed; penalty or prosecution
|
|
12
|
ASMT-14
|
Show cause for best judgment assessment under Section 63
|
Submit reply and appear before the authority
|
Within 15 days
|
Assessment order via ASMT-15 against the taxpayer
|
|
13
|
ADT-01
|
Audit notice under Section 65
|
Appear or produce required records
|
As specified in notice
|
Non-compliance can lead to assumption of non-maintenance of books and further action
|
|
14
|
RVN-01
|
Revisional proceedings under Section 108
|
File response or attend hearing
|
Within 7 working days
|
Ex-parte order passed based on available records
|
|
15
|
Antiprofiteering
Inquiry
|
Notice for not
passing GST
rate/ITC benefit
|
Submit evidence and cooperate
|
As specified
|
Proceedings may continue based on available data
|
|
16
|
DRC-01
|
Show cause for tax demand (shortfall or evasion)
|
Submit DRC-03 for payment or DRC-06 for reply
|
Within 60 days
|
Order passed with higher penalty or legal action
|
|
17
|
DRC-10 / DRC-17
|
Notice for auction of goods/assets
|
Pay due amount before auction date
|
Minimum 15 days from notice date
|
Goods/assets auctioned under GST law
|
|
18
|
DRC-11
|
Notice to auction winner
|
Pay full bid amount
|
Within 15 days of auction
|
Re-auction may be initiated
|
|
19
|
DRC-13
|
Recovery from third parties
|
Make payment and reply in DRC-14
|
Not applicable
|
Treated as defaulter; prosecution and penalties possible
|
|
20
|
DRC-16
|
Attachment of properties for recovery
|
Refrain from transferring or mortgaging assets
|
Not applicable
|
Violations may lead to strict legal consequences
|
Responding to GST Notices: A Step-by-Step Guide
At Bharat e-Filing, we understand how crucial it is for businesses to respond effectively to GST notices. Here’s a simplified approach to help you manage the response process with ease and legal accuracy:
Steps to Respond to a GST Notice
- Understand the Notice: Begin by thoroughly reading the notice issued by the GST authorities to determine the nature of the discrepancy or non-compliance.
- Organize Supporting Documents: Collect all relevant invoices, returns, payment receipts, and any other supporting evidence related to the issue mentioned.
- Login to the GST Portal: Access your registered GST account using valid credentials to prepare and submit your response.
- Make Necessary Payments: If the notice indicates outstanding tax or interest, ensure that payment is made promptly through the appropriate channel.
- Verify with E-Signature: Use your DSC (Digital Signature Certificate) or EVC (Electronic Verification Code) to authenticate the submission of your response.
- Submit Your Reply: File the response along with necessary documentation on the GST portal within the specified time.
- Maintain Records :Keep a secure and organized record of all notices, responses, and acknowledgments for future reference or audits.
Our team at Bharat e-Filing is equipped to assist you in drafting and filing a professional, well- structured reply to ensure full compliance with GST law.
Valid Modes for Serving GST Notices
As per Section 169 of the CGST Act, GST notices must be served through legally recognized channels. Any notice received outside of these approved modes may not be considered valid under law.
Authorized Methods for Serving GST Notices Include:
- Personal Delivery: Hand delivery to the taxpayer or an authorized representative, including through courier or messenger.
- Registered or Speed Post: Dispatch to the taxpayer’s last known address with acknowledgment due.
- Email Communication: Issuance via the taxpayer’s registered email ID as provided in GST records.
- GST Portal Upload: Making the notice available within the taxpayer’s GST dashboard for electronic access.
- News paper Publication: If physical delivery fails, publication in a widely circulated local newspaper in the area of the taxpayer’s last known address.
- Affixingon Premises: If none of the above are feasible, the notice can be affixed at a visible location at the taxpayer’s business premises or residence. If still insufficient, the notice may be posted on the notice board of the jurisdictional officer’s office.
Important: Notices received through any method not listed under Section 169 hold no legal validity, and the taxpayer is not obligated to respond to such communications.
What Happens If You Don’t Respond to a GST Notice?
Failure to act upon a GST notice within the specified timeline can lead to serious consequences, including:
GST Notices Table for the types of notices, response actions, timelines, and possible outcomes.
- Imposition of interest and penalties
- Suspension or cancellation of GST registration
- Assessment of tax liability on a best judgment basis
- Initiation of legal proceedings or prosecution depending on the severity of the non- compliance
GST Notices Table for the types of notices, response actions, timelines, and possible outcomes.
Choose Bharat e-Filing for Reliable GST Notice Solutions
At Bharat e-Filing, we’re more than just a tax service—we’re your compliance partner. From
GST registration to GSTR filing and managing notices from the GST Department, our experienced professionals are here to ensure that your business remains compliant and protected. If you’ve received a GST notice, don’t panic. Our team will:
GST registration to GSTR filing and managing notices from the GST Department, our experienced professionals are here to ensure that your business remains compliant and protected. If you’ve received a GST notice, don’t panic. Our team will:
- Analyze the notice and assess the issue
- Gather relevant documentation
- Draft and file a legally sound response
- Help settle any outstanding dues
- Keep your GST status clear and compliant
Starting a Business and Confused Where to Begin?
At Bharat E-Filing, we take care of Accounting, Business, Compliance, and handle end-to-end solutions.
Customer Reviews For GST Notices
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GST Notice – Frequently Asked Questions (FAQ)
A GST notice is an official communication issued by the tax department to a taxpayer regarding any discrepancies, non compliance, or issues identified in GST filings. It serves as an intimation or a call for action from the GST authorities.
Some common reasons for receiving GST notices include:
- Delay or non-filing of GST returns
- Mismatch between outward supply and tax paid (e.g., GSTR-1 vs GSTR-3B)
- Wrong or excess claim of Input Tax Credit (ITC)
- Filing for unjustified GST refunds
- Suspicion of tax evasion or under-reporting
- Delay or non-filing of GST returns
To verify receipt of any GST notice:
- Login to the GST portal
- Go to ‘Services’ > ‘User Services’ > ‘View Notices and Orders’
- Check and download any notices issued under your GSTIN
GST notices are issued in different forms, including:
- Show Cause Notice (SCN) – To explain certain actions or inactions
- Demand Notice – For recovery of tax dues, interest, or penalty
- Scrutiny Notice – If return discrepancies are found
- Audit Notice – When a taxpayer is selected for audit
- Registration-Related Notice – For cancellation or amendment verification
To reply to a GST notice:
- Read the notice thoroughly
- Gather all necessary records and documents
- Draft a structured and factual reply
- Login to the GST portal and file the reply under the applicable form
- Pay any applicable dues if demanded
- Preserve all submission acknowledgement for future reference
Non-response may lead to:
- Automatic tax assessment based on best judgment
- Penalties and interest
- Freezing of GST registration or cancellation
- Prosecution under the GST law, depending on the severity
Yes, a GST practitioner, chartered accountant, or authorized representative can respond on your behalf, provided they are officially appointed or authorized by you through a valid Letter of Authorization.
Under GST law, notices are legally served through:
- Personal delivery to the taxpayer or representative
- Registered or speed post to the registered business address
- Email to the taxpayer’s registered email ID
- Uploading on the official GST portal
- Newspaper publication or affixing the notice at the business premises (if other methods fail)
To reduce the risk of receiving GST notices:
- File all returns on time
- Reconcile your invoices and ITC claims regularly
- Ensure consistency in your GSTR-1, GSTR-3B, and GSTR-2A/2B
- Maintain clean and complete business records
You can approach GST consultants, tax professionals, or firms like Bharat e-Filing who specialize in handling GST notices. They can help draft professional replies, represent you before the tax department, and ensure full legal compliance.
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