How to respond to various GST notices and Submit reply to Department

B.S.SEETHAPATHI RAO 20 Jan 2025 7,920 Views 0 comment Print Goods and Services Tax | Articles

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Dear Colleagues,

Good day to you. I have received suggestions from our professional colleagues to prepare an article on the types of notices issued under various sections of GST Law and how to respond to such notices to the GST Department. Therefore, I am preparing this article to provide information about the various notices issued by department officers under different circumstances, along with relevant sections, rules, and forms of notices for easy reference and timely response to the department.

What is a notice under GST Law?

GST Notice is a document to communicate to the taxpayer by GST officer on any discrepancies noticed during the a particular tax period under various sections to collect revenue to the Government.

As per GST Law, the GST officers can be issued notices under various circumstances as per concerned Sections and Rules through various notices in various Forms for better implementation of GST Law and arrest revenue leakage.

Under these following circumstances, the GST officers shall be issued notice to the taxpayers. They are:

How to respond to various GST notices and Submit reply to Department

1. A person is doing business and he is liable to get GST registration and liable to discharge tax dues to the GST department under Sec.22 of the CGST Act,2017,

2. Any taxpayer is having GST registration and filed GST returns like Form GSTR-1 and Form GSTR-3B with delay and also not filed GST returns consecutively for more than 6 months,

3. A Taxpayer filed GSTR-3B returns and claimed Input Tax Credit and noticed in difference in ITC claimed in Form GSTR-3B vis-v-vis GSTR-2a/2B,

4. Any mismatch in turnovers reported between Form GSTR-1 and GSTR-3B by a taxpayer in any tax period,

5. If a tax payer is having inconsistent declaration in Form GSTR-1 and E-Way Bill Portal,

6. The GST officer noticed at the time of verifying the GST Returns filed by the taxpayer and observed that Non-payment of GST liability or the short- payment of tax with or without the intent to defraud,

7. If a tax payer inconsistencies in reporting of exports in Form GSTR-1 with information available to him in ICEGATE, like Bill of Export, Shipping bill lodged on ICEGATE but he is not reported,

8. Any tax payer claimed GST refund is wrongly made with or without intent to defraud under GST,

9. In case of the Audit conduct by the GST authorities, and

10. Any information relating to GST issues was required to be furnished before GST authorities.

Here with I am providing various notices can be issued by the GST officers under various Sections, Rules and circumstances with concerned Sections and Relevant Rules for your quick reference and respond with time limit to respond to such notices as tax payers / Tax Professionals.

S.NO	Notice in Form.	Relevant Section & Rule of the CGST Act,2017.	Purpose of the Notice issued.	Reply to be submit by taxpayer.	Time line to respond to the notice.	Consequences of Non-Respond.
1	REG-03	SEC.25, R.9(2)(b)	To submit additional information or clarification required at the time of GST registration or Amendment.	Taxpayer submit the required information along with relevant documents in Form REG-04.	Respond within 7working days from the date of receiving notice through GST Portal or manual communication.	The GST officer will be rejected of the GST Registration or Amendment application and inform to the application in REG-05 through either GST portal or manual communication.
2	REG-17	SEC.29/ R.22(1)	The GST Officer will be issued a show cause notice for potential cancellation of GST Registration due to specified reasons mentioned in the notice.	Taxpayer shall be submit reply with reasons for non-cancellation of GST Registration in Form-REG-18.	Respond within 7 working days from the date of receiving notice through GST Portal or manual communication.	The GST Officer will be issued an order to Cancellation of GST Registration in REG-19.
3	REG-23	SEC.30/ R.24(3).	The GST Officer will be issued a show cause notice for why the cancellation of GST Registration must be revoked, seeking clarification regarding cancellation of GST registration of the Taxpayer.	Taxpayer will be respond with suitable reply in Form-24, providing justifications for why the GST Registration should not be cancelled.	Respond within 7 working days from the date of receiving notice through GST Portal or manual communication.	The GST Officer will be revoked Cancellation of GST Registration of the Taxpayer.
4	CMP-05	SEC.10/ R.6(4).	The GST Officer will be issued show cause notice to questioning the taxpayer’s eligibility for the Composition Scheme under GST Law.	Taxpayer submit reply with justification to eligibility by providing necessary explanations or relevant documents as to why the taxpayer should continue to be eligible for the Composition Scheme under GST Law.	Respond within 15 working days from the date of receiving notice through GST Portal or manual communication.	The GST Officer, levy penalty stipulated under Sec.122 of the CGST Act,2017 and will be issued an Order in CMP-07 to denying the benefit of Composition Scheme to the Taxpayer.
5	GSTR-3A	SEC.46/ R.68.	The GST Officer will be issued show cause notice to the Non-Fillers of GST Returns such as Form GSTR01,Form GSTR-3B, Form GSTR-4 or Form GSTR-8 by the Taxpayers.	The taxpayer shall be filed all the pending returns tax due along with interest on tax liability and Late fees for the delay tax period as per GST Law.	Respond within 15 working days from the date of receiving notice through GST Portal or manual communication.	The GST Authorities assessed such taxpayer may be proceed with a best judgment assessment order with proposal of late fee and penalty of Rs.10,000/- under CGST and SGST Acts,2017 or 10% of the tax due, whichever is higher as per GST Law,2017.
6	ASMT-02	SEC.60/ R.98(2).	The GST Officer will be issued notice for seeking Additional Information, Clarification or Documents are required for Provisional Assessment of the taxpayer under GST Law,2017.	Under these circumstances the taxpayer shall be submitted necessary documents or Information to the GST officer in Form ASMT-03 of the GST Law.	Respond within 15 working days from the date of receiving notice through GST Portal or manual communication.	The GST Authorities not received any reply in Form ASMT-03 from the taxpayer, the authorities may be rejected Provisional Assessment Application as per GST Law.
7	ASMT-06	SEC.60,61(2)/ R.98(5).	The GST Officer will be issued notice when he observed any discrepancies are identified in the returns filed by the taxpayer, he will be asking Additional Information/Clarification for final assessment under GST Law.	Under these circumstances the taxpayer shall be submit reply in ASMT-07with reasons to each discrepancies noticed by the GST officer in GST returns through GST Portal.	Respond within 30 working days from the date of receiving notice through GST Portal or manual communication.	The GST Authorities may proceed with an assessment based on information available in records, will be passed Final Order in Form ASMT-07 without considering the views of taxpayer under GST Law. It leads unnecessary tax burden to the taxpayer.
8	ASMT-10	SEC.61/ R.99(1).	The GST Officer will be issued notice when he observed any discrepancies are identified in the returns filed by the taxpayer, along with tax, interest and penalty amount payable in relation to such discrepancy, if any under GST Law.	Under these circumstances the taxpayer shall be submit reply in ASMT-11 with reasons to each discrepancies noticed by the GST officer in GST returns through GST Portal.	Respond within 30 working days or time prescribed in the show cause notice from the date of receiving notice through GST Portal or manual communication.	The GST Authorities may proceed to assessed and passed an order in ASMT-13 of the taxpayer based on information available in his records, it may lead to additional liability with penalties or Prosecution etc., under GST Law.
9	ASMT-14	SEC.63/ R.100 (2).	The GST Officer will be issued notice ,when a taxpayer has not registered despite being liable for registration or when a registered person fails to file returns, it leads to pass best judgment assessment order under GST Law.	Under these circumstances the noticee shall be filed written objections and also appear before concerned authority along with relevant records and documents who has issued such notice in ASMT-14 under GST Law.	Respond within time prescribed in the show cause noticee from the date of receiving notice through GST Portal or manual communication.	If the notice is not respond within time prescribed, the GST Officer to proceed with the best judgment order with tax assessed with penalty and interest under GST Law, it leads unnecessary burden to the noticee.
10	ADT-01	SEC.65/ R.101(2).	The GST Officer will be issued show cause to conduct audit by the GST department under Sec.65 of the CGST Act,2017.	Under these circumstances the taxpayer will submit necessary records such as (i), Books of accounts, Copies of GST Returns, GST TDS and TCS returns along with workings, tax payments challans, Tax Invoices of Inward supplies and Outward supplies, Bank statement, Stock registers, E-Way Bill register, ITC claim ledger, Credit ledger and Cash Ledger, Income Tax Return copies etc, as per notice in ADT-01 through upload in GST Portal and also submit hard copies in person and obtain acknowledgment.	The taxpayer will be respond within stipulated time mentioned in notice ADT-01 or filed extension of time to submit necessary records further 15 days and upload in GSR Portal.	If ,the taxpayer is not respond within stipulated time, Non-Compliance may leads in to take decision to go in-depth investigation and Inspection business premises and also wherever the taxpayer having godown and branches etc., and raised best judgment order in DRC-07 of the GST Law.
11	RVN-01	SEC.108/R.109B	The GST Officer (Revision Authority) will be issued show cause notice to the taxpayer before passing revision order of appeals, giving the opportunity of being heard. Order of Revision is usually passed to fix errors in order for appeals passed U/s.108 of the GST Law.	Under these circumstances the taxpayer will be filed reply within stipulated time and / or appeared in person before GST authority passing the order of revision on a given date and time of the Notice in RVN -01 of the GST Law.	The taxpayer must be submit reply or attend in-person with in 7 working days or date has mentioned in the notice by the GST revision officer.	If the taxpayer is not respond with time prescribed in the notice, the revision authority will be decided to pass ex-party order on the basis of information available in his records and on merit of the case under GST Law.
12	DRC-01	SEC.73.74/R.142 (1)	The GST Officer will be issued show cause notice for demand of tax due to any discrepancies or audit findings or tax short paid or not paid with or without intent to default by the taxpayer, it is served along with a statement in Form DRC-02 as per GST law.	Under these circumstances, the tax payer will be submit a reply in Form DRC-03 for paying the amount of tax demand in the notice along with interest and penalty, if any applicable. Use Form DRC-06 to file reply to the show cause notice through GST Portal and also submit hard copy and take acknowledgment form the GST officer.	The taxpayer must be submit reply through Form DRC-06 and upload within 30 working days or date has mentioned in the notice by the GST revision officer.	If the taxpayer is not respond within time stipulated in the notice, the GST officer can be passed an order with higher penalty or Prosecution within three years for the due date of annual returns for the particulars financial year wise for which tax is demand as per GST Law.
13	DRC-10	SEC.73(1,)(6),SEC.129(6)/R.144(2).	The GST Officer will be issued notice for the auction of goods under Sec.79(1)(b) of the CGST Act,2017 due to non-payment of tax dues as per notice under GST law.	Under these circumstances, the taxpayer must be settle the outstanding tax dues immediately through Form DRC-09 to prevent the auction of goods as per GST Law.	In this situation, the taxpayer respond with valid documents with appropriate reply as may be specified in the notice before the sale. Note that the last day of the bid or the last day of the auction cannot be before 15 days from the ate of iissue of the notice as per GST Law.	If the taxpayer is not respond within time stipulated in the notice, the GST officer proceed to auction and made sale of goods to recover tax dues of the taxpayer as per GST Law.
14	DRC-11	SEC.79(1),/R/144, 144A	The GST officer will be issued notice to the Successful Bidder under Sec.79(1) under GST Law.	Under these circumstances the Successful Bidder shall pay the full amount of Bid amount to the GST department.	The Successful Bidder shall pay the auction balance amount within 15 days from the date of the auction to the GST Department.	If the Successful Bidder will not pay auction bid amount within 15 days, the GST officer can be conduct a re-auction as per GST Law.
15	DRC-13	SEC.79(1), ( C) R/145 (1).	The GST Officer will be issued notice to a third party that directing them to pay any amount due to the defaulting taxpayer directly to the department as per GST Law.	Under these circumstances the third party must comply by remitting the specified amount to the GST department through Form DRC-14 of the GST Law.	Not Applicable.	If the third party not respond and not followed the instructions as per notice of DRC-13, he may face legal consequences for non-compliance as per GST Law.
16	DRC-16	SEC.79/R.147(1).	The GST Officer will be issued notice for attachment and sale of immovable property/ movable goods/shares as per Sec.79 of the CGST Act,2017.	Under these circumstances, a taxpayer receiving this notice is prohibited from transferring or creating a charge on the sale of goods in any way and any transfer or charge created by the taxpayer shall be invalid as per GST Law.	Not Applicable.	If the taxpayer is moved against this notice, he can invite prosecution and/or heavy penalties as per GST Law.
17	DRC-17	SEC.79(1)(d)/ R147(4).	The GST Officer will be issued notice for Auction of Immovable/Movable Property as per Sec.79(1)(d) of the CGST Act,2017.	under these circumstances, the tax payer” Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three months from the date of service of such order failing which recovery proceedings as per GST Law shall be initiated:	Not Applicable.	If the taxpayer is moved against this notice, he can invite prosecution and/or heavy penalties as per GST Law.

Section 169 of the CGST Act,2017 states that the different ways of communicating the notices under GST Law, like through GST Portal or registered e-mail addresses of the taxpayer or through registered mobile or registered Post to the registered premises of the taxpayer. If the GST officer will be send any other mode will not be valid as per GST Law.

If the GST Officer is unable to send notices on the any of the above way, then the GST officer can be publish in a regional newspaper being circulate in the locality that of the taxpayer based on the last know residential address.

If the GST officer is unable to serve notice in any of the above mode, then by affixing it in some prominent place at his last known place of business or residence of the taxpayer. If the tax officer not able to serve the notices in the above modes, then he can affix a copy of notice on the notice board of the office of the concerned officer or authority as a last resort.

Taxpayer wants to submit any reply to the above mentioned notices can be submitted online through GST Portal and also authorized any tax professional or Qualified Charted Accountant to look into the matters related to such GST notices along with relevant records and books of accounts.

Conclusion:

Dear Colleagues, as a tax professional you have to give proper suggestions to your clients and respond with appropriate reply with a valid records and books of accounts within time line as per GST Law and provide better professional services to your clients and save taxpayer from the unnecessary demand of tax, avoid interest and penalties as per GST Law.

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Disclaimer

The above article is for knowledge purpose only, the author is not responsible for any legal binding. The views are purely personal and the above article is based on today’s GST Law position.

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Author Bio

Name: B.S.SEETHAPATHI RAO

Qualification: LL.B / Advocate

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Location: KAKINADA, Andhra Pradesh, IN

Member Since: 20 May 2019 | Total Posts: 75

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S.NO

Notice in Form.

Relevant Section & Rule of the CGST Act,2017.

Purpose of the Notice issued.

Reply to be submit by taxpayer.

Time line to respond to the notice.

Consequences of Non-Respond.

1

REG-03

SEC.25, R.9(2)(b)

To submit additional information or clarification required at the time of GST registration or Amendment.

Taxpayer submit the required information along with relevant documents in Form REG-04.

Respond within 7working days from the date of receiving notice through GST Portal or manual communication.

The GST officer will be rejected of the GST Registration or Amendment application and inform to the application in REG-05 through either GST portal or manual communication.

2

REG-17

SEC.29/ R.22(1)

The GST Officer will be issued a show cause notice for potential cancellation of GST Registration due to specified reasons mentioned in the notice.

Taxpayer shall be submit reply with reasons for non-cancellation of GST Registration in Form-REG-18.

Respond within 7 working days from the date of receiving notice through GST Portal or manual communication.

The GST Officer will be issued an order to Cancellation of GST Registration in REG-19.

3

REG-23

SEC.30/ R.24(3).

The GST Officer will be issued a show cause notice for why the cancellation of GST Registration must be revoked, seeking clarification regarding cancellation of GST registration of the Taxpayer.

Taxpayer will be respond with suitable reply in Form-24, providing justifications for why the GST Registration should not be cancelled.

Respond within 7 working days from the date of receiving notice through GST Portal or manual communication.

The GST Officer will be revoked Cancellation of GST Registration of the Taxpayer.

4

CMP-05

SEC.10/ R.6(4).

The GST Officer will be issued show cause notice to questioning the taxpayer’s eligibility for the Composition Scheme under GST Law.

Taxpayer submit reply with justification to eligibility by providing necessary explanations or relevant documents as to why the taxpayer should continue to be eligible for the Composition Scheme under GST Law.

Respond within 15 working days from the date of receiving notice through GST Portal or manual communication.

The GST Officer, levy penalty stipulated under Sec.122 of the CGST Act,2017 and will be issued an Order in CMP-07 to denying the benefit of Composition Scheme to the Taxpayer.

5

GSTR-3A

SEC.46/ R.68.

The GST Officer will be issued show cause notice to the Non-Fillers of GST Returns such as Form GSTR01,Form GSTR-3B, Form GSTR-4 or Form GSTR-8 by the Taxpayers.

The taxpayer shall be filed all the pending returns tax due along with interest on tax liability and Late fees for the delay tax period as per GST Law.

Respond within 15 working days from the date of receiving notice through GST Portal or manual communication.

The GST Authorities assessed such taxpayer may be proceed with a best judgment assessment order with proposal of late fee and penalty of Rs.10,000/- under CGST and SGST Acts,2017 or 10% of the tax due, whichever is higher as per GST Law,2017.

6

ASMT-02

SEC.60/ R.98(2).

The GST Officer will be issued notice for seeking Additional Information, Clarification or Documents are required for Provisional Assessment of the taxpayer under GST Law,2017.

Under these circumstances the taxpayer shall be submitted necessary documents or Information to the GST officer in Form ASMT-03 of the GST Law.

Respond within 15 working days from the date of receiving notice through GST Portal or manual communication.

The GST Authorities not received any reply in Form ASMT-03 from the taxpayer, the authorities may be rejected Provisional Assessment Application as per GST Law.

7

ASMT-06

SEC.60,61(2)/ R.98(5).

The GST Officer will be issued notice when he observed any discrepancies are identified in the returns filed by the taxpayer, he will be asking Additional Information/Clarification for final assessment under GST Law.

Under these circumstances the taxpayer shall be submit reply in ASMT-07with reasons to each discrepancies noticed by the GST officer in GST returns through GST Portal.

Respond within 30 working days from the date of receiving notice through GST Portal or manual communication.

The GST Authorities may proceed with an assessment based on information available in records, will be passed Final Order in Form ASMT-07 without considering the views of taxpayer under GST Law. It leads unnecessary tax burden to the taxpayer.

8

ASMT-10

SEC.61/ R.99(1).

The GST Officer will be issued notice when he observed any discrepancies are identified in the returns filed by the taxpayer, along with tax, interest and penalty amount payable in relation to such discrepancy, if any under GST Law.

Under these circumstances the taxpayer shall be submit reply in ASMT-11 with reasons to each discrepancies noticed by the GST officer in GST returns through GST Portal.

Respond within 30 working days or time prescribed in the show cause notice from the date of receiving notice through GST Portal or manual communication.

The GST Authorities may proceed to assessed and passed an order in ASMT-13 of the taxpayer based on information available in his records, it may lead to additional liability with penalties or Prosecution etc., under GST Law.

9

ASMT-14

SEC.63/ R.100 (2).

The GST Officer will be issued notice ,when a taxpayer has not registered despite being liable for registration or when a registered person fails to file returns, it leads to pass best judgment assessment order under GST Law.

Under these circumstances the noticee shall be filed written objections and also appear before concerned authority along with relevant records and documents who has issued such notice in ASMT-14 under GST Law.

Respond within time prescribed in the show cause noticee from the date of receiving notice through GST Portal or manual communication.

If the notice is not respond within time prescribed, the GST Officer to proceed with the best judgment order with tax assessed with penalty and interest under GST Law, it leads unnecessary burden to the noticee.

10

ADT-01

SEC.65/ R.101(2).

The GST Officer will be issued show cause to conduct audit by the GST department under Sec.65 of the CGST Act,2017.

The taxpayer will be respond within stipulated time mentioned in notice ADT-01 or filed extension of time to submit necessary records further 15 days and upload in GSR Portal.

If ,the taxpayer is not respond within stipulated time, Non-Compliance may leads in to take decision to go in-depth investigation and Inspection business premises and also wherever the taxpayer having godown and branches etc., and raised best judgment order in DRC-07 of the GST Law.

11

RVN-01

SEC.108/R.109B

The GST Officer (Revision Authority) will be issued show cause notice to the taxpayer before passing revision order of appeals, giving the opportunity of being heard. Order of Revision is usually passed to fix errors in order for appeals passed U/s.108 of the GST Law.