What Is a GST Notice?
A GST notice is an official communication sent by India's tax authorities to a GSTIN holder. It can arrive when there are discrepancies in your filed returns, short payment of tax, suspicious ITC claims, or simply when the department needs more information. The notice itself is not a penalty — it is a request for clarification or action.
Most Common GST Notice Types in 2026
GSTR-3A — Default Notice for Non-Filers
Issued when GSTR-1 or GSTR-3B has not been filed on time. You get 15 days to file the pending returns along with applicable late fees and interest. If you ignore it, the department will assess your tax liability on a best judgment basis and levy a penalty of ₹10,000 or 10% of tax due, whichever is higher.
ASMT-10 — Scrutiny Notice
This comes when your filed returns show internal inconsistencies — a mismatch between GSTR-1 and GSTR-3B, or a gap between your ITC claim and GSTR-2B data. Reply using Form ASMT-11 within 30 days, explaining the discrepancy with supporting documents.
DRC-01 — Show Cause Notice for Tax Demand
The most serious of the lot. Issued when tax has been short-paid or not paid at all, with or without intent to defraud. Under the newly inserted Section 74A (applicable from FY 2024-25 onwards), a common time limit now applies for demand notices. Respond via DRC-03 for payment and DRC-06 for your written reply — within 60 days of receiving the notice.
ITC Mismatch Notice
Raised when the Input Tax Credit you claimed in GSTR-3B does not match what is available in GSTR-2B. This usually happens because a supplier has not filed their GSTR-1 correctly. You will need to reconcile and either reverse the excess ITC or justify the claim.
How to Reply to a GST Notice Online — Step by Step
- Log in to the GST portal at gst.gov.in using your GSTIN credentials
- Go to Services > User Services > View Additional Notices and Orders
- Open and download the notice
- Select the correct reply form — ASMT-11, DRC-06, REG-18, or whichever applies
- Draft your response and attach supporting documents
- Submit using DSC or EVC
Each notice has its own deadline — anywhere from 7 working days to 60 days. Missing it can lead to an ex-parte order passed without hearing your side, plus additional penalties.
When to Get Professional Help
If the demand amount is significant, if there is a fraud allegation, or if you are unsure how to frame your reply — consult a CA. A poorly worded response can sometimes make things worse than no response at all.
Need help replying to a GST notice? Our experts handle ASMT-10, DRC-01, ITC mismatch, and all other notice types. Get in touch today.
