GST Notice Reply: Overview
A GST notice reply must be filed on the GST portal before the date printed on the notice: usually 30 days for an ASMT-10 or show cause notice, 7 working days for a REG-17 cancellation notice, and 7 days for the DRC-01B and DRC-01C mismatch intimations.
Ignoring a notice does not make it go away. The officer can decide the case without hearing you, raise the tax demand with interest and penalty, or cancel your registration. This page explains the common notices, the portal steps, how to build a reconciliation statement, and when to bring in a professional.
Filing Mode
GST Portal Only
Handled By
GST Compliance Team
Key Takeaways
The deadline is in the notice. Read it first and diarise it the day the notice arrives.
Each notice has its own reply form: ASMT-11, DRC-06, REG-18, or Part B of DRC-01A/01B/01C.
A GSTR-3B vs GSTR-2B mismatch is the most common trigger. A clean reconciliation statement usually settles it.
In a non-fraud case, paying tax with interest within 30 days of a show cause notice can close it without penalty. Confirm which section your notice invokes.
You can ask the officer for time and for a personal hearing. Do not simply wait.
Check That the Notice Is Genuine
Log in to the GST portal and open Services → User Services → View Notices and Orders. A real notice shows up there. If a message reached you only by email or phone, look for it on the portal before you act on it, and never pay a "penalty" to a link or account you cannot verify.
Then read three things: the notice number and form type, the tax period and issue raised, and the reply date. Write the date on your calendar. Everything else follows from it.
Common GST Notices & Reply Deadlines
Find your notice, the form to reply in, and the time you have:
| Notice |
What It Means |
Reply Form |
Usual Time |
| ASMT-10 |
Scrutiny found discrepancies in your returns (Section 61) |
ASMT-11 |
30 days, extendable if the officer permits |
| DRC-01A |
Pre-show cause intimation of a proposed demand |
Part B of DRC-01A |
As stated in the intimation |
| DRC-01 |
Show cause notice summary under Section 73, 74 or 74A |
DRC-06 |
As stated in the notice, commonly 30 days |
| DRC-01B |
Difference between liability in GSTR-1 and GSTR-3B (Rule 88C) |
Part B of DRC-01B |
7 days |
| DRC-01C |
ITC claimed in GSTR-3B exceeds what GSTR-2B shows (Rule 88D) |
Part B of DRC-01C |
7 days |
| REG-17 |
Show cause notice for cancellation of registration |
REG-18 |
7 working days from service |
For tax periods up to FY 2023-24, show cause notices come under Section 73 (non-fraud) or Section 74 (fraud or wilful misstatement). From FY 2024-25, Section 74A covers both. The section fixes the penalty and the limitation period, so find it in the notice.
Time Limit to Reply
Count from issue date
Count from the date the notice is issued on the portal, not the day you opened it.
Ask for extra time
For an ASMT-10, write to the officer before the deadline. The rules allow a further period.
Short deadlines first
A 7-day DRC-01C and a 30-day ASMT-10 can land in the same week. Handle the short one first.
How to Respond to a GST Notice Online
Step by step on the GST portal (menu labels shift between portal updates):
1
Open the Notice
Go to Services → User Services → View Notices and Orders. Show cause notices and orders sometimes appear under View Additional Notices/Orders.
2
Download Notice & Annexure
The annexure often lists the exact invoices or figures in dispute.
3
Identify the Issue and Period
Match each point in the notice to your returns and books.
4
Reconcile Your Records
Build the working shown in the reconciliation section below.
5
Draft the Reply Point by Point
Keep it factual and short.
6
Click Reply Against the Notice
Enter the reply text in the box and attach documents in the formats the portal accepts.
7
Verify and Submit
Sign with DSC (companies and LLPs) or EVC (others). Save the acknowledgement the portal generates.
8
Watch for the Next Communication
The officer may accept your reply (ASMT-12 for a scrutiny notice), ask for more, or call you for a hearing.
GSTR-3B vs GSTR-2B Reconciliation Statement
The most frequent trigger is a gap between ITC claimed in GSTR-3B and what GSTR-2B allowed. Such notices appear as ASMT-10, DRC-01C or a later show cause notice. Build a month-wise statement in this shape:
| Column |
What to Enter |
| Supplier GSTIN and invoice number | As in the invoice |
| Invoice date and value | From the invoice |
| ITC claimed in GSTR-3B | Your figure |
| ITC shown in GSTR-2B | The figure on the portal |
| Difference | Claimed minus shown |
| Reason | Timing, supplier filed late, blocked credit, reversal made, or error |
| Proof | Invoice, payment record, supplier's later GSTR-1 |
Typical Reasons for a Gap, and the Proof That Settles Each
Supplier filed late
Show the invoice later appeared in GSTR-2B, and claim it in the correct period.
Credit already reversed
Show the reversal in the earlier GSTR-3B.
Ineligible credit claimed in error
Pay the tax with interest and say so openly. A partial concession credibly made often protects the rest of your reply.
Outward supply mismatch (GSTR-1 vs 3B)
Reconcile your sales register. If GSTR-1 was wrong, our GSTR-1 Return Filing Service can correct it through the amendment tables.
Documents to Keep Ready
Gather these before drafting so the reply is complete the first time:
Notice, annexure and your acknowledgement
Filed GSTR-1, GSTR-3B, GSTR-2B and GSTR-9 for the period
Purchase and sales registers matched to books
Tax invoices, debit and credit notes, e-way bills and e-invoice details
Bank statements and proof of payment to suppliers
Electronic ledgers (cash, credit, liability)
The reconciliation statement and a short index
Penalty for Not Replying to a GST Notice
There is no separate fine for staying quiet. The consequences come through the proceedings themselves:
The officer decides on available material without your explanation: a demand with interest at 18% a year on the tax, plus penalty.
Section 73-type case: generally 10% of the tax or ₹10,000, whichever is higher. Fraud case: equal to the tax. Confirm exact figures for your section.
An unanswered REG-17 can end in cancellation of your registration, which stops you issuing tax invoices.
Recovery action follows an unpaid order, including attachment of bank accounts.
Replying on time, even with a request for more time, keeps every option open.
Frequently Asked Questions
Got questions? Find clear answers from our GST compliance team:
It is printed on the notice. Commonly 30 days for ASMT-10 and show cause notices, 7 working days for REG-17, and 7 days for DRC-01B and DRC-01C.
For an ASMT-10, ask the officer in writing before the deadline. For show cause notices, request an adjournment or a hearing date.
Not for every notice. A simple mismatch with clear proof can be answered by the taxpayer. For a demand with penalty, a professional's drafting makes a difference.
You can appeal in Form APL-01 within three months, after the required pre-deposit.
In a non-fraud case under Section 73, paying tax with interest within 30 days of the show cause notice ends the proceedings without penalty.
Replies are filed through the GST portal. Use it for the record.