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

Step 1 — Log in: open gst.gov.in, click Login and enter your username, password and captcha (the authorised signatory's login, or the GST practitioner's login where engaged).

Step 2 — Find the notice: go to Services → User Services → View Additional Notices/Orders. Scrutiny notices (ASMT-10) and demand notices (DRC-01A, DRC-01) sit here; registration notices (REG-17) appear under Services → User Services → View Notices and Orders. Click View against the notice to open its case folder.

Step 3 — Open the case folder: the case folder has tabs for Notices, Replies, Orders and Additional Notices. Under the Notices tab, download the notice PDF and every attachment so your reply addresses each paragraph and annexure.

Step 4 — Start the reply: in the Replies tab, click Add Reply (or the Reply button against the notice). The portal opens the matching form — ASMT-11 for ASMT-10, DRC-06 for DRC-01, Part B of DRC-01A for a pre-SCN intimation, and REG-18 for REG-17.

Step 5 — Fill the form: enter the reply summary in the text box (keep it short and refer to the annexure), confirm the tax period and any amounts you accept, and, where tax is admitted, quote the DRC-03 ARN after paying through Services → User Services → My Applications → Intimation of Voluntary Payment (DRC-03).

Step 6 — Upload annexures: attach the point-wise reply, reconciliations, invoices, DRC-03 challan and case law compilation as PDFs. The portal caps the size and number of attachments (typically 5 MB per file), so combine and compress where needed.

Step 7 — Request a hearing and submit: select Yes for personal hearing, tick the verification box, choose the authorised signatory and file with DSC (mandatory for companies and LLPs) or EVC. The portal generates an ARN and sends an acknowledgement to your registered email and mobile — download the filed reply from the Replies tab and keep it with the ARN.

If the Reply button is missing or greyed out, the due date may have passed — use the Adjournment request option (where available) before the due date, or file the reply by email/in person to the proper officer with a covering letter and ask for it to be taken on record.

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