GST Notice Types — Complete List with Forms, Sections and Time Limits

Scrutiny and audit notices

These notices are the officer's first engagement with the return data. The reply is largely reconciliation-driven.

• ASMT-10 — Scrutiny of Returns u/s 61; reply in ASMT-11 within 30 days.
• ADT-01 — Notice for audit u/s 65; reply is participation in the audit and response to the audit report.
• ADT-02 — Audit report communicated at the end of an audit; findings feed into a DRC-01A / DRC-01.

Pre-SCN and Show Cause Notices

These are demand-stage notices. Limitation, jurisdiction and merits all come into play.

• DRC-01A — Pre-show-cause intimation u/s 73(5)/74(5); reply in Part B; DRC-03 for payment.
• DRC-01 — Show Cause Notice u/s 73 / 74 / 74A; reply in DRC-06 within 30 days.
• DRC-02 — Statement of details for multiple periods, in continuation of DRC-01.

Registration-related notices

These affect the continuation of GST registration and, therefore, the ability to trade.

• REG-03 — Notice seeking clarification on new registration; reply in REG-04.
• REG-17 — SCN for cancellation of registration u/s 29; reply in REG-18 within 7 working days.
• REG-19 — Order of cancellation; revocation in REG-21 within 90 days u/s 30.
• REG-23 — SCN in revocation proceedings; reply in REG-24.

Adjudication and appellate orders

Once orders are passed, the remedies are payment, rectification, or appeal.

• DRC-07 — Summary of the adjudication order u/s 73 / 74 / 74A; appeal in APL-01 within 3 months.
• APL-01 — Appeal to the Appellate Authority (Commissioner Appeals) u/s 107; 10% pre-deposit.
• APL-04 — Summary of the Appellate Authority order u/s 107(11); further appeal in APL-05 to the GSTAT u/s 112.
• APL-05 — Appeal to the GST Appellate Tribunal u/s 112 within 3 months.

Other important notices

A few more notices practitioners frequently encounter:

• CMP-05 — Notice on composition scheme eligibility; reply in CMP-06.
• GSTR-3A — Notice for non-filing of returns; response is to file the return with late fee.
• MOV-06 / MOV-07 / MOV-09 — E-way bill inspection notices and detention orders u/s 129.

Frequently asked questions