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Received a GST Notice? Don’t Panic – N D Savla & Associates Has You Covered
GST notices are formal communications from tax authorities alerting you to potential non-compliance, requesting clarifications, or demanding action. Whether it’s a Show Cause Notice, a demand for tax, or a request for documentation, it’s critical to respond promptly and correctly—or risk penalties, interest, or even legal action.
At N D Savla & Associates, our tax professionals specialize in managing and replying to GST notices efficiently—minimizing your exposure while ensuring full compliance with GST laws.
What Is a GST Notice?
A GST notice is an official intimation from the GST department regarding:
Suspected non-compliance
Clarifications or document requests
Audit proceedings
Demand for unpaid tax, penalties, or interest
Registration issues or cancellation warnings
These notices are time-sensitive and legally binding. Ignoring them or responding incorrectly can result in penalties, prosecution, or seizure of assets.
Common Types of GST Notices
| Type of Notice | Purpose |
|---|---|
| Show Cause Notice (SCN) | Issued when there’s a suspected violation of GST law. Requires explanation. |
| Demand Notice | Issued when tax, interest, or penalties are due from the taxpayer. |
| Scrutiny Notice | Issued to verify inconsistencies in returns or transactions. |
| Assessment Notice | Issued after evaluating tax liability based on returns and other data. |
| Recovery Notice | Initiated if dues remain unpaid. May lead to asset attachment. |
| Notice for Personal Hearing | Request to appear before authorities for clarification or defence. |
How GST Notices Are Served (Section 169 of CGST Act)
GST notices are considered validly served if sent via:
Registered/Speed Post
Email to registered email ID
Uploaded on GST Portal
Hand delivery or courier
Newspaper publication (in some cases)
Affixing notice at place of business
Any other mode is not legally enforceable.
Why You Might Receive a GST Notice
Mismatch in GSTR-1 vs GSTR-3B
Excessive or incorrect ITC claims
Non-filing of returns for over 6 months
Inaccurate reporting in e-Way bills
Non-payment or underpayment of tax
Profiteering violations (price not reduced after GST rate cut)
GST registration obtained fraudulently or not obtained at all
Inconsistent or fraudulent refund claims
Discrepancies in export reporting vs. ICEGATE
Comprehensive GST Notice Tracker
Here’s a snapshot of common notices, required actions, and consequences:
Form/Notice | Purpose | Action Required | Time Limit | Consequence of Non-response | |
|---|---|---|---|---|---|
GSTR-3A | Return not filed | File pending returns | 15 days | Penalty up to ₹10,000 or 10% of due tax | |
REG-17 | Cancellation of registration | File reply in REG-18 | 7 working days | GST registration may be cancelled | |
DRC-01 | Tax demand notice | Pay tax or reply in DRC-06 | 30 days | Higher penalties, recovery action | |
ASMT-10 | Scrutiny discrepancies | Respond in ASMT-11 | Up to 30 days | Assessment by department without input | |
CMP-05 | Composition scheme violation | Respond with justification | 15 days | Denial of composition scheme | |
RFD-08 | Refund rejection | Reply in RFD-09 | 15 days | Refund claim denied | |
ADT-01 | Notice of Audit | Produce records or appear | As directed | Audit assumption without cooperation |
How to Respond to GST Notices with Confidence
Responding to GST notices involves more than replying to an email. Here’s what to do:
Carefully Read the Notice – Understand the issue and deadline.
Gather Supporting Documents – Maintain proof of returns, payments, invoices, etc.
Log In to GST Portal – Prepare and upload the appropriate reply online.
Pay Dues (if applicable) – Settle taxes/penalties before submitting response.
Use DSC or E-Signature – Authenticate the response correctly.
Maintain Records – Keep proof of filing and response acknowledgment.
Consequences of Ignoring GST Notices
Cancellation of GST registration
Blocking of Input Tax Credit
Seizure of goods, bank accounts, or property
Monetary penalties up to 100% of tax due
Legal proceedings or prosecution
Why Choose N D Savla & Associates for GST Notice Handling
At N D Savla & Associates, we offer expert assistance in:
- Identifying the type of GST notice received
- Drafting professional, legally sound replies
- Liaising with GST officers during hearings or audits
- Managing tax demands,
