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An envelope arrives from the tax office, or an alert appears on the GST portal, and the first question is always the same: what exactly have they sent me? A single letter can be a routine intimation, a formal notice that starts a clock, or an order that has already decided a demand. Treating all three the same is how businesses either panic over nothing or miss a date that cannot be extended. This guide identifies the common types of GST notices by form number, explains what each one asks you to do, and shows where to find the reference number and reply date before you draft anything.
GST correspondence sits in three rough tiers, and the tier decides what you can still do about it.
The first is an intimation. Forms DRC-01A, DRC-01B and DRC-01C tell you that the system or the officer has spotted a number that does not reconcile, and invite an explanation or a payment. No liability has been fixed. A clear reply at this stage often closes the matter quietly, which is why these are worth taking seriously rather than filing away.
The second is a notice, usually a show cause notice. Forms ASMT-10, REG-03, REG-17, GSTR-3A and DRC-01 belong here. Something is alleged against you, a reply date is fixed, and the officer has to consider your response before deciding. Section 75(4) of the Central Goods and Services Tax Act, 2017 requires an opportunity of personal hearing where you ask for one or where an adverse decision is contemplated, so silence is a choice with consequences.
The third is an order. ASMT-12, DRC-07, REG-05 and REG-19 are decisions, not invitations. Once an order is passed, a fresh explanation to the same officer usually achieves nothing. The remedies are an appeal under section 107 of the CGST Act within three months with the prescribed pre-deposit, or an application for rectification of a mistake apparent on the face of the record.
One practical point on service. Under section 169, a notice uploaded on the GST portal or sent to your registered email address is treated as served. Not opening the portal is not a defence.
The table below covers the forms that appear most often in Indian small and mid-sized businesses. Read the form number on the top right of the first page before reading anything else.
| Form | What it is | What it asks you to do |
|---|---|---|
| ASMT-10 | Scrutiny notice under section 61 pointing out discrepancies in returns | Reply in ASMT-11 by the date printed, with reconciliations |
| ASMT-12 | Order disposing of the scrutiny | Appeal under section 107 if aggrieved |
| DRC-01A | Pre-notice intimation of tax ascertained, issued before a show cause notice | Accept and pay through DRC-03, or explain why the amount is wrong |
| DRC-01B | Intimation of a gap between liability declared in GSTR-1 and tax paid in GSTR-3B | Reply on the portal, or pay |
| DRC-01C | Intimation of a gap between ITC available in GSTR-2B and credit claimed in GSTR-3B | Reply on the portal, or reverse the credit with interest |
| DRC-01 | Summary of a show cause notice under sections 73, 74 or 74A, uploaded with the detailed notice | File a reply, appear for hearing, pay through DRC-03 if you accept |
| DRC-07 | Summary of the order passed after the show cause notice | Appeal, or rectification application |
| GSTR-3A | Notice to a return defaulter under section 46 read with rule 68 | File the pending returns within 15 days |
| REG-03 | Notice seeking clarification or documents on a registration application | Reply in REG-04 |
| REG-17 | Show cause notice proposing cancellation of registration under rule 21 | Reply in REG-18; revocation is sought later in REG-20 |
| CMP-05 | Show cause notice to a composition taxpayer | Reply in CMP-06 |
| DRC-11 | Notice fixing a date for personal hearing | Attend, or seek adjournment in writing before the date |
| MOV-01 onwards | Forms used when goods in transit are intercepted, detained or seized | Produce documents and respond to the payment notice |
Two things do not fit the table neatly. A summons under section 70 is a direction to give evidence or produce documents; it is not a demand, and it is not optional. An inspection or search under section 67 is backed by a written authorisation, and the sensible response is to keep a witness present and a signed record of what was taken.
Also check the section quoted. For tax periods up to FY 2023-24, demands arise under section 73 where there is no allegation of fraud or suppression, and under section 74 where there is. For FY 2024-25 onwards, both are consolidated into section 74A, with its own limitation periods and penalty structure.
Every genuine communication carries a Document Identification Number, or DIN, usually printed near the top. A notice without a DIN is open to challenge, and you should ask for a properly numbered copy rather than replying to an unnumbered paper.
Next, identify four things. The tax period covered, because a notice for one quarter says nothing about the year. The section invoked, because sections 61, 73, 74, 74A, 122, 129 and 130 carry very different consequences. The breakup of the amount into tax, interest and penalty, since a demand of ₹5,00,000 may be mostly interest rather than tax. And the reply date.
The reply date on the notice is the one that binds you, not a general assumption of thirty days. If you need more time, write to the officer before the date passes and give a reason. Requests made after the date are routinely refused.
You can download the signed PDF of every communication from the GST portal under Services, then User Services, then View Additional Notices and Orders. Save the file the day you see it, because the portal view and the signed PDF occasionally differ in what they display.
Whether the notice is addressed to the correct GSTIN and legal name, especially where the business has changed constitution or shifted state.
Whether the tax period falls within the limitation period for the section invoked; section 73 allows an order within three years from the due date of the annual return, and section 74 within five.
Whether the allegation matches your books. Reconcile GSTR-1, GSTR-3B and GSTR-2B for the exact period named before drafting a line.
Whether any part of the demand has already been paid, and whether a DRC-03 and its DRC-04 acknowledgement exist on the portal.
Whether a personal hearing has been offered, and whether you want one. Asking for a hearing is almost always worth doing in a contested matter.
Consider a Pune trader in electrical fittings with turnover of about ₹9 crore. A scrutiny of FY 2022-23 produces an ASMT-10 noting two things: credit claimed in GSTR-3B exceeds GSTR-2B by ₹4,72,000, and outward supply in GSTR-1 exceeds GSTR-3B by ₹6,10,000 in one month.
A covering letter will not do. Two reconciliations are needed. On the ITC side, ₹3,18,000 of the gap traces to a supplier who filed GSTR-1 but did not file GSTR-3B for two months, so the credit never appeared in the recipient's GSTR-2B. The remaining ₹1,54,000 is a genuine error: credit was claimed on a hotel invoice for a personal trip, which is blocked credit.
On the outward side, the difference is a credit note issued in March but reported in the April GSTR-1.
The reply in ASMT-11 attaches an invoice-wise reconciliation, the supplier's filing status, and the credit note. The trader reverses ₹1,54,000 with interest. At 18% for eight months, interest comes to about ₹18,480, paid through DRC-03 and followed by the DRC-04 acknowledgement. The officer accepts the explanation on the remaining amounts and confirms only the admitted figure in ASMT-12.
Had the same facts surfaced under section 74 with an allegation of suppression, penalty exposure would have been materially higher. That is why the section on the notice matters as much as the amount.
Signed PDF of the notice, showing the DIN, form number and date of service
Month-wise reconciliation of GSTR-1, GSTR-3B and GSTR-2B for the tax period named
Tax invoices, e-way bills and bank proof of payment for every disputed transaction
Supplier's GSTR-1 filing status, and your written follow-up asking them to file GSTR-3B
Electronic credit ledger and liability ledger extracts for the relevant months
Board resolution or letter of authorisation for the person signing the reply
DRC-03 challan and DRC-04 acknowledgement, where any part has already been paid
Keep this file together until the limitation period for appeal has run out and any appeal is finally decided, because the same reconciliation will be asked for again at the next stage.
There is a commercial point buried in section 73 as well. Payment before a show cause notice attracts no penalty, and payment within thirty days of the notice attracts a reduced penalty. Where the tax is genuinely payable, the timing of the payment often matters more than the argument.
Take the notice in your hand, log in to the GST portal under Services, User Services, View Additional Notices and Orders, download the signed PDF, and write four entries in a register today: the DIN, the form number, the section invoked and the reply date. Everything about how you respond follows from those four entries. For the underlying forms and rules, keep the CBIC tax information portal open alongside your own ledgers.
This article is for general information only and is not legal advice. Consult a qualified professional for your specific facts.
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