GST Notices A-Z Guide: Types, Forms, Deadlines and How to Reply (2026)
A GST notice looks scary, but most notices are not penalties. They are requests for an explanation. The right reply, on time, solves most of them. This guide covers the types of GST notices, the forms, the deadlines and a simple way to respond. The video below gives a quick overview.
What Is a GST Notice?
A GST notice is a formal letter sent through the GST portal (and sometimes by email or post) by the tax department. It asks you to explain something, produce records, pay an amount or correct a mistake. Every notice has a number, a date, a reason and a reply period.
The 5 Common Types of GST Notices
| Type | Common forms | Why it is issued |
|---|---|---|
| Scrutiny | ASMT-10, ASMT-11, ASMT-12 | Differences found in your returns |
| Demand | DRC-01A, DRC-01, DRC-06, DRC-07 | Tax, interest or penalty the department says is due |
| Registration | REG-03, REG-17, REG-31 | Questions on registration, or cancellation or suspension |
| Refund | RFD-03, RFD-08 | Problems with a refund application |
| Audit | ADT-01, ADT-03 | Departmental audit or special audit |
1. Scrutiny Notices (ASMT-10)
ASMT-10 is issued when the officer finds a difference in your returns, such as between GSTR-1 and GSTR-3B. This comes under Section 61.
- What to do: reply in Form ASMT-11, with your explanation and documents.
- If the officer accepts your reply, the matter is closed in Form ASMT-12.
- A neat monthly check helps a lot here. Our GST reconciliation guide shows how.
2. Demand Notices (DRC-01A, DRC-01, DRC-07)
Be careful with these three. They are not all notices:
- DRC-01A: an intimation that the department thinks tax is payable. This is the stage before a formal notice.
- DRC-01: the show cause notice. It asks why you should not pay the tax, interest and penalty.
- DRC-06: your reply to the show cause notice.
- DRC-07: the summary of the order. This is the final decision, not a notice.
These come under Sections 73 and 74 (and Section 74A for later periods).
- What to do: read the demand amount, check your records. If you agree, pay (usually through Form DRC-03). If you disagree, file a detailed reply with documents.
3. Registration Notices (REG-03, REG-17, REG-31)
- REG-03: asks for more information on your registration application.
- REG-17: a show cause notice for cancellation of registration.
- REG-31 and similar forms relate to suspension. Check the exact form on the portal.
Reply quickly. Registration notices usually have short deadlines (often 7 working days). An ignored REG-17 can end in cancellation.
4. Refund Notices (RFD-03, RFD-08)
- RFD-03: a deficiency memo, which means the officer found something missing in your refund application.
- RFD-08: a show cause notice before the officer rejects your refund. You reply in Form RFD-09, usually within 15 days.
5. Audit Notices (ADT-01, ADT-03)
- ADT-01: notice for a departmental audit under Section 65, with advance notice.
- ADT-03: used for a special audit under Section 66.
What to do: collect all the records, statements and documents asked for, prepare a proper reply, and cooperate with the officers during the audit.
How to Respond to Any GST Notice: 7 Steps
- Check the notice number and date.
- Read the issue or subject carefully. Do not guess.
- Check the reply deadline.
- Find the correct reply form (ASMT-11, DRC-06, REG-18, RFD-09 and so on).
- Collect and prepare the relevant documents.
- File your reply on the GST portal.
- Track the status and respond to any further questions.
Deadlines at a Glance
| Notice | Usual reply time |
|---|---|
| Scrutiny (ASMT-10) | Usually 30 days |
| Show cause notice (DRC-01) | As stated in the notice, often 30 days |
| Registration (REG-17 and similar) | Often 7 working days |
| Refund (RFD-08) | Usually 15 days |
| Audit (ADT-01) | As stated in the notice |
The notice itself is the final word on the date. Some deadlines can be extended in some cases, so confirm before you rely on any number here.
Documents to Keep Ready
- The notice and any attachments
- Your returns (GSTR-1, GSTR-3B) for the period
- Invoices, purchase records and bank statements
- Reconciliation statements
- ITC records and payment challans
- Earlier replies and correspondence
What NOT to Do After a Notice
- Do not ignore the notice or delay the reply.
- Do not assume it is a penalty. Read it first.
- Do not send an incomplete or unclear reply.
- Do not use the wrong reply form.
- Do not give false or unsupported information.
- Do not miss the deadline.
- Do not handle a complex notice without professional guidance.
If You Disagree With the Order
If a final order goes against you, you can appeal under Section 107. This is true even when the order shows a NIL demand because you had already paid. Read our explainer on the GST appeal against a NIL demand order.
Recent GST Council recommendations also suggest no show cause notice where the tax involved is below ₹10,000, among other changes. These are only recommendations and not law yet. See the 57th GST Council meeting recommendations.
Frequently Asked Questions
Is every GST notice a penalty?
No. Many notices only ask for an explanation or a document.
What happens if I do not reply?
The department may pass an order without hearing your side, which can lead to a demand, interest and penalty.
Can I get more time to reply?
In some cases, yes, but do not count on it. Ask for it in writing, before the deadline.
Is DRC-07 a notice?
No. DRC-07 is the summary of an order.
Do I need a professional?
For simple notices, you may manage yourself. For demand, audit or registration cancellation notices, a professional’s guidance is safer.
Read More:- GST Appeal Against NIL Demand Order
Need Help With a GST Notice?
If you have received a GST notice and are not sure how to reply, you can reach the team at Paytaxs. Share your notice and the team will help you understand it and prepare a reply.
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