Question 1

How to reply to a GST notice online?

Accepted Answer

Log in to the GST portal → Services → User Services → View Additional Notices/Orders → open the notice → click Reply → upload the reply in the prescribed form (ASMT-11, DRC-06, REG-18 as applicable) with annexures and case law → verify with DSC or EVC and submit within the statutory time limit.

Question 2

How to reply to a GST notice in India?

Accepted Answer

GST notices are replied to electronically on the GST portal at gst.gov.in. Identify the form (ASMT-11 for ASMT-10, DRC-06 for DRC-01, REG-18 for REG-17, or Part B of DRC-01A), upload a point-wise reply with annexures, tick the personal hearing box, and verify with DSC or EVC before the due date.

Question 3

How to reply to a show cause notice in GST?

Accepted Answer

A GST show cause notice (DRC-01 u/s 73/74/74A) is replied to in Form DRC-06 within 30 days. The reply should cover jurisdiction, limitation, natural justice, a statement of facts, discrepancy-wise grounds, case law and a prayer for personal hearing. GSTIAN generates the DRC-06-ready document from the uploaded notice and taxpayer profile.

Question 4

GST notice reply format with sample

Accepted Answer

The standard GST notice reply format has 7 parts — cover paragraph, preliminary submissions (jurisdiction, limitation, natural justice), statement of facts, discrepancy-wise reply, grounds on law and merits with case law, DRC-03 payment particulars, and prayer with verification. GSTIAN produces this as a Word document from the uploaded notice.

Question 5

What is SCN in GST?

Accepted Answer

SCN stands for Show Cause Notice. In GST, it is a notice issued by the proper officer proposing a demand of tax, interest and penalty under Section 73 (non-fraud), Section 74 (fraud) or Section 74A (from FY 2024-25). The summary is served in Form GST DRC-01 under Rule 142(1); the reply is filed in Form GST DRC-06.

Question 6

What is an ASMT-10 notice and how should I reply?

Accepted Answer

ASMT-10 is a Scrutiny of Returns notice under Section 61 issued when the officer finds discrepancies. The reply in Form ASMT-11 must be filed within 30 days, addressing each discrepancy with reconciliation, statutory basis and case law.

Question 7

What is the standard GST notice reply format?

Accepted Answer

A defensible reply follows a 7-step structure — (1) verify proper officer and jurisdiction, (2) check statutory time limits, (3) confirm natural justice, (4) statement of facts, (5) grounds on law and merits, (6) file in the correct form with DRC-03 payment particulars, (7) prayer and personal hearing request.

Question 8

What does DRC-01A mean under GST?

Accepted Answer

DRC-01A is a pre-show-cause intimation under Rule 142(1A) that communicates tax ascertained u/s 73(5)/74(5) before a formal SCN. You may pay via DRC-03 (no penalty u/s 73; 15% penalty u/s 74) or file submissions in Part B of DRC-01A.

Question 9

How is DRC-01 different from DRC-07?

Accepted Answer

DRC-01 is the summary of a formal Show Cause Notice proposing a demand; DRC-07 is the summary of the order passed after adjudication, which creates a demand in the electronic liability register. You reply to DRC-01 in DRC-06 and, against DRC-07, either pay via DRC-03, file rectification u/s 161, or appeal in APL-01.

Question 10

Can I file an appeal against a GST order?

Accepted Answer

Yes. A GST order such as DRC-07 can be appealed before the Appellate Authority in Form APL-01 under Section 107 within 3 months (extendable by 1 month), with 10% pre-deposit of the disputed tax. APL-04 is the summary order of the Appellate Authority; an appeal against APL-04 lies before the GST Appellate Tribunal in Form APL-05 under Section 112.

Question 11

What is the time limit to reply to a GST notice?

Accepted Answer

The time limit depends on the notice — 30 days for ASMT-10 and DRC-01 (in ASMT-11 and DRC-06 respectively), 7 working days for REG-17 (in REG-18), and as specified for DRC-01A (typically 15 days). Always verify the due date from the notice itself.

Question 12

What is a REG-17 notice for cancellation of registration?

Accepted Answer

REG-17 is a show-cause notice under Rule 22(1) proposing cancellation of GST registration under Section 29. Reply in Form REG-18 within 7 working days with reasons why registration should not be cancelled. If the officer is not satisfied, an order in REG-19 may be passed.

Question 13

Should I use a GST professional to draft my reply?

Accepted Answer

GST replies involve legal grounds, procedural safeguards, calculations and citations. A GST practitioner or chartered accountant can help draft a reply that is factually accurate, legally grounded and filed within the deadline. Tools like GSTIAN combine AI drafting with deterministic checks (Rule 42/43, Sec 17(5), limitation) so the reply is defensible on merits and procedure.

GST Notice & Reply FAQs

Notice-type guides

Draft your reply in GSTIAN