How to Reply to a GST Notice Online — Step-by-Step Guide

Where the notice appears on the GST portal

Every notice served under GST is delivered to the taxpayer's registered email and on the GST portal. Log in to gst.gov.in and navigate to Services → User Services → View Notices and Orders (or View Additional Notices/Orders, depending on the notice type).

The notice appears with a Reference Number, date of issue, notice type (ASMT-10 / DRC-01 / DRC-01A / REG-17 / DRC-07 etc.), and the due date for reply. Download the notice and any relied-upon documents (RUDs) before drafting the reply.

Identify the notice type and reply form

The form for the reply depends on the notice served. The most common combinations are:

• ASMT-10 (Scrutiny u/s 61) → reply in Form GST ASMT-11 within 30 days
• DRC-01A (Pre-SCN u/s 73(5)/74(5)) → reply in Part B of DRC-01A; payment via DRC-03
• DRC-01 (SCN u/s 73/74/74A) → reply in Form GST DRC-06 within 30 days
• REG-17 (Cancellation SCN) → reply in Form GST REG-18 within 7 working days
• DRC-07 (Adjudication order) → not a reply — options are DRC-03 payment, rectification u/s 161 or appeal in APL-01 within 3 months

7-step drafting checklist

Whatever the notice type, the reply skeleton is the same. Use this checklist before filing:

• 1. Verify the proper officer and jurisdiction (CBIC circulars on monetary jurisdiction).
• 2. Check statutory time limits — of the notice itself (Sec 73/74/74A) and of the reply.
• 3. Confirm natural justice — SCN not vague, RUDs enclosed, personal hearing u/s 75(4).
• 4. Draft a chronological Statement of Facts — parties, GSTIN, period, prior correspondence.
• 5. Grounds on law and merits — discrepancy-wise, with sections, rules, circulars and case law.
• 6. File in the correct form on the portal; pay any admitted tax via DRC-03 with interest, penalty and late fee shown separately.
• 7. End with a specific prayer and expressly request a personal hearing.

How to file the reply on the GST portal

GST portal → Services → User Services → View Additional Notices/Orders → open the notice → click Reply. Select the reply form (ASMT-11, DRC-06, REG-18 as applicable), enter the reply summary, upload annexures (point-wise reply, reconciliations, DRC-03 challan, case law compilation).

Tick the personal hearing box, verify with DSC (mandatory for companies/LLPs) or EVC, and submit. The system generates an ARN — save it for reference.

After you file — track and respond

Once filed, the officer may fix a personal hearing. Attend the hearing with the authorised representative (Section 116 authorization is mandatory). If the reply is accepted, the officer drops proceedings (ASMT-12 for scrutiny; a favourable adjudication order under Section 73/74/74A). If not, further steps depend on the notice — an ASMT-10 may escalate to a full SCN in DRC-01; a DRC-01 becomes an adjudication order in DRC-07.

Frequently asked questions