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GST Notice Handling & Response Services
A GST Notice is any formal communication issued to a registered or unregistered person under the CGST Act, 2017, the IGST Act, 2017, and the respective State GST Acts read with the CGST Rules — calling for information, explanation, documents, payment, or imposing a consequence. Notices can originate from the jurisdictional Proper Officer, the Range / Division office, the DGGI (Directorate General of GST Intelligence), the audit commissionerate, the Revisional Authority, or be system-generated by the GSTN portal based on analytics (Rule 88C and Rule 88D mismatches, e-way bill flags, e-invoice vs GSTR-1 mismatches). Each notice comes in a prescribed form, has a prescribed time to respond, and invokes a specific statutory provision — missing any one of these three layers is the single most common cause of GST disputes spiralling out of control.
The most frequently encountered notices include ASMT-10 (scrutiny of returns), ADT-01 (intimation of departmental audit), DRC-01A (pre-SCN intimation), DRC-01 (show cause notice under Section 73 / 74), DRC-01B and DRC-01C (system-generated mismatch intimations under Rule 88C / 88D), MOV-series (detention of goods / conveyance under Section 129), summons under Section 70, notices in Form REG-03 / REG-17 / REG-23 on registration matters, RVN-01 (revisional proceedings under Section 108), SCN in Form RFD-08 on refunds, best-judgment notice under Section 62, and appeal-related notices in APL-series. They may arrive on the GST portal, by email, by physical despatch, or through hand-delivery during inspection — and each channel creates a slightly different "date of communication" that starts the limitation clock.
We offer end-to-end GST Notice Handling & Response Services — from structured review and classification of every notice received, interpretation of the specific provision invoked, preparation of detailed reconciliations, drafting of reasoned replies in the prescribed form, representation before the issuing officer at personal hearings, strategic use of DRC-03 voluntary payments where appropriate, and seamless escalation through the hierarchy (audit, SCN, adjudication, appeal) if the notice cannot be closed at source — so that every GST communication is handled with the precision, discipline, and timing that protects tax, ITC, and reputation simultaneously.
20+
Distinct GST notice types
7-30 Days
Typical response windows
Multiple Sources
Proper Officer / DGGI / GSTN
Time-Critical
Limitation-sensitive response
Laws & Frameworks We Work Under
CGST Act – Sec 61 / 62 / 63 / 64
CGST Act – Sec 65 / 66 / 67
CGST Act – Sec 70 / 73 / 74
CGST Act – Sec 122 / 129 / 130
CGST Rules – Rule 88C / 88D
CGST Rules – Rule 142
Forms ASMT / ADT / DRC / MOV
Forms REG / RVN / RFD / APL
Main Categories of GST Notices
Return Scrutiny
ASMT / Return Notices
System-assisted and officer-issued notices arising from scrutiny of GSTR-1, GSTR-3B, and related returns.
- ASMT-10 scrutiny notice
- ASMT-11 reply
- ASMT-12 closure
- ASMT-13 best judgment
- ASMT-14 to unregistered
- Section 61 / 62 / 63 driven
Audit / DGGI
Audit & Investigation Notices
Departmental audit intimations, DGGI summons, and inspection / search-related notices.
- ADT-01 audit intimation
- ADT-02 audit findings
- ADT-03 / 04 special audit
- Section 70 summons
- INS-01 search authorisation
- Statement recording
Demand & SCN
Demand & Show Cause Notices
Pre-SCN intimations, SCNs, and final demand orders under the Section 73 / 74 / 76 framework.
- DRC-01A pre-SCN
- DRC-01 SCN
- DRC-06 reply
- DRC-07 final order
- DRC-01B / 01C mismatches
- Section 50 interest notices
Registration
Registration Notices
Notices connected to new, amendment, suspension, or cancellation of GST registration.
- REG-03 clarification
- REG-17 show cause for cancellation
- REG-18 reply
- REG-23 revocation
- REG-31 suspension
- Core / non-core amendments
Refund
Refund Notices
Deficiency memos, SCNs, and orders relating to refund applications under Section 54.
- RFD-03 deficiency memo
- RFD-08 refund SCN
- RFD-09 reply
- RFD-06 rejection
- Refund-linked recovery
- Section 54 / Rule 89 disputes
Movement / E-Way Bill
MOV / E-Way Bill Notices
Detention, release, and confiscation notices issued during transport under Sections 129 / 130.
- MOV-01 to MOV-11
- Section 129 detention
- Section 130 confiscation
- Security / bond release
- Appealable under Sec 107
- Logistics-sensitive
Key GST Notice Forms at a Glance
ASMT-10
Scrutiny Notice
Notice under Section 61 listing discrepancies observed during scrutiny of returns.
Sec 61
30 Days
ASMT-13
Best-Judgment Order
Best-judgment assessment order under Section 62 against a registered non-filer.
Sec 62
Non-Filer
ADT-01
Audit Intimation
Intimation of departmental audit under Section 65 by the jurisdictional audit team.
Sec 65
Audit
DRC-01A
Pre-SCN Intimation
Pre-show-cause intimation of tax ascertained with option to pay via DRC-03 under Rule 142(1A).
Pre-SCN
Settle
DRC-01
Show Cause Notice
Formal SCN under Section 73 / 74 / 76 proposing demand of tax, interest, and penalty.
SCN
Adjudication
DRC-01C
ITC Mismatch (Rule 88D)
System-generated intimation on GSTR-2B vs 3B ITC mismatch — explain or pay.
Rule 88D
ITC
REG-17
SCN for Cancellation
Show cause notice proposing cancellation of GST registration on specified grounds.
Cancellation
Registration
Summons
Section 70 Summons
Summons to give evidence or produce documents — issued by the proper officer / DGGI.
Sec 70
DGGI
What Our GST Notice Handling Engagement Covers
Intake
Notice Intake & Classification
Structured reading of every notice to identify the statutory provision, issues, timelines, and risk.
- Form & section identification
- Issue-wise decomposition
- Limitation & deadline check
- Quantum estimation
- Risk rating
- Notice register / tracker
Response
Reply Preparation & Filing
Drafting the prescribed reply with reconciliations, legal submissions, and documentary evidence.
- Reconciliation build
- Case-law referencing
- Form-specific drafting
- DRC-03 / PMT strategy
- Portal / email filing
- Acknowledgement tracking
Representation
Officer Representation & Escalation
Appearance before the issuing officer, management of hearings, and escalation to audit / SCN / appeal.
- Personal appearance
- Oral submissions
- Additional evidence
- Post-notice compliance
- Escalation handover
- Appeal transition
Our GST Notice Handling Services
Notice Diagnostic
End-to-end analysis of every notice — section invoked, issues raised, quantum, limitation, and risk exposure.
Scrutiny (ASMT) Reply
Detailed ASMT-11 replies to Section 61 scrutiny notices with issue-wise reconciliations.
Audit (ADT) Defence
Support through Section 65 / 66 audits — data packs, onsite coordination, and ADT-02 response.
DRC-01A / 01 Handling
Strategy on pre-SCN intimations and full SCN reply drafting in Form DRC-06 with legal support.
DRC-01B / 01C Response
Structured replies to Rule 88C / 88D mismatch intimations on GSTR-1 vs 3B and 2B vs 3B.
Registration Notices
REG-03, REG-17, REG-23, REG-31 replies for clarification, cancellation, revocation, and suspension.
MOV / Section 129 Cases
Urgent representation in goods / vehicle detention cases under Section 129 / 130 with security / bond strategy.
Summons / DGGI Representation
Legal support for Section 70 summons, statement recording, and DGGI investigations.
When You Need Expert Notice Support
Any New Notice Received
Any fresh GST notice — scrutiny, audit, SCN, refund, registration, or movement — should be reviewed immediately.
Multiple Notices Together
Large taxpayers often receive multiple notices across years, GSTINs, and issues needing coordinated handling.
Complex Issues
Notices involving classification, export, SEZ, IDS, RCM, or fake invoice allegations with real legal depth.
High Rupee Exposure
Notices quantifying demand in crores where professional reply quality directly protects bottom-line.
Goods Detention
Transport halted, vehicle detained, and buyer is waiting — urgent MOV / Section 129 response needed.
DGGI Summons
Summons for statement recording / document production by DGGI — strategy and representation critical.
Registration at Risk
SCN for cancellation or suspension of GST registration that must be defended immediately.
Refund Rejection Loom
RFD-08 SCN proposing refund rejection requiring strong RFD-09 defence within limitation.
Information & Documents Needed
Notice Pack
- Original notice & annexures
- System-generated workings
- Portal / email acknowledgement
- Earlier notices & replies
- Hearing schedule
- Prior adjudication orders
- DRC-03 / PMT-06 challans
Returns & Books
- GSTR-1 / 3B / 2A / 2B
- GSTR-9 / 9C
- Electronic ledgers
- Audited financials
- Trial balance & registers
- Sales & purchase registers
- ITC / RCM workings
Supporting Evidence
- Sample invoices / POs
- Contracts / LUT / FIRC
- E-way bills / e-invoice data
- HSN / SAC memos
- Case-law references
- Board resolution / POA
- DSC of signatory
Our End-to-End Notice Handling Approach
1
Intake & Triage
Immediate intake, form / section identification, and deadline capture on the notice tracker.
2
Diagnostic Memo
Issue-wise diagnostic — facts, law, quantum, risk, and recommended course of action.
3
Reply & Evidence
Drafting reply in the prescribed form with working papers and supporting documents.
4
Representation
Appearance before the officer for personal hearings, clarifications, and additional submissions.
5
Closure / Escalation
Closure through ASMT-12 / DRC-05 / REG-20 / RFD-06 or seamless transition to SCN / appeal.
Why Choose Us for GST Notice Handling
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Full-spectrum notice coverage
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Deadline-disciplined workflow
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Strong reconciliation-first defence
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Case-law driven submissions
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Coordinated multi-year handling
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Experienced officer representation
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DRC-03 settlement strategy
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Seamless audit / SCN / appeal continuity
FAQs on GST Notices
What is a GST notice and from whom can it come?
A GST notice is any formal communication issued to a taxpayer (or an unregistered person who is liable to be registered) under the CGST Act, IGST Act, or State GST Acts read with the CGST Rules, calling for information, explanation, documents, payment, or imposing a consequence. Notices can be issued by the jurisdictional Proper Officer, the Range / Division office, the audit commissionerate, the Revisional Authority under Section 108, the DGGI (Directorate General of GST Intelligence) for serious cases, or generated automatically by the GSTN portal based on data analytics — for example, DRC-01B and DRC-01C under Rule 88C / 88D. Each type carries its own statutory provision and procedural framework, and identifying this at the outset is the first step in any meaningful response.
How much time do we typically get to reply to a GST notice?
Response windows vary with the type of notice. An ASMT-10 scrutiny notice typically gives 30 days. A DRC-01A pre-SCN intimation usually allows 15 days. A DRC-01 SCN specifies a period of at least 30 days and provides for a personal hearing. REG-03 clarification notices usually have 7 days, and REG-17 cancellation SCNs 7 days to reply. MOV-series detention notices are typically time-sensitive and need same-day or next-day response. Summons under Section 70 specify a date of appearance. The single most important discipline is to read the response deadline the moment the notice is received and work backwards to a realistic internal timeline.
What happens if we do not respond to a GST notice?
The consequences of non-response depend on the notice but are always adverse. Non-response to ASMT-10 can lead to Section 65 audit or Section 73 / 74 SCN. Ignoring DRC-01A does not stop the department — it simply proceeds to DRC-01 SCN. Not replying to DRC-01 almost inevitably results in an adverse DRC-07 order confirming the full demand, leaving only the first-appeal route with 10% pre-deposit. REG-17 non-response usually leads to cancellation of registration. MOV non-response keeps goods detained and exposes the taxpayer to confiscation. In short, silence is never a strategy — even a basic "noted, extension requested" reply is far better than ignoring the communication.
Are DRC-01B and DRC-01C the same as show cause notices?
No — DRC-01B (under Rule 88C) and DRC-01C (under Rule 88D) are system-generated intimations, not formal SCNs. DRC-01B is issued when the tax liability declared in GSTR-1 exceeds the tax paid through GSTR-3B by a significant threshold; DRC-01C is issued when the ITC claimed in GSTR-3B exceeds the amount available in GSTR-2B. The taxpayer is given an option to either explain the mismatch (through the portal reply mechanism) or pay the differential with interest. While not SCNs themselves, these intimations often feed into subsequent Section 61 scrutiny or Section 73 / 74 proceedings if not resolved, so they are effectively "warning lights" that should never be ignored.
Can we request more time to reply to a GST notice?
Yes, in most cases. Most GST proceedings allow the Proper Officer to grant extensions for sufficient cause. A formal request, filed well before the original deadline, with specific reasons (volume of data, audit underway, expert opinion being obtained, illness), is typically granted. In adjudication proceedings, Section 75(5) caps adjournments at three, so they need to be used strategically. Extension requests should always be in writing and acknowledged on the portal or email — oral requests without documentation are the single most common cause of "ex parte" orders. We build extension discipline into every notice-handling engagement from day one.
How should we handle a Section 70 summons from DGGI?
Summons under Section 70 of the CGST Act are issued by the Proper Officer or DGGI calling on a person to give evidence or produce documents, with the proceedings deemed to be judicial under Sections 193 and 228 of the IPC. They must be complied with — but strategically. Before appearance, the factual record should be organised, potential exposure mapped, and the scope of likely questioning anticipated. Statements recorded during summons proceedings can be used by the department in subsequent proceedings, so each word matters. Where complexity is high — multi-GSTIN groups, allegations of fake invoice, large ITC issues — we recommend that statements be recorded with authorised representation and legal support throughout.
What is the best sequence to reply to multiple simultaneous notices?
Handling multiple simultaneous notices requires a structured case-management approach — a master tracker covering every notice (period, section, issue, deadline, responsible team member), a shared set of working papers that feeds all replies (to avoid inconsistent positions), and a deliberate sequencing based on deadlines and dependencies. The first priority is always the nearest deadline, but the strategic priority is ensuring that the reply to the earliest-stage notice (say ASMT-10) is consistent with the reply to a later-stage SCN (say DRC-01) for related years. Fragmented handling — different consultants, inconsistent positions — is the single biggest self-inflicted wound large taxpayers suffer in GST disputes.
When should a GST notice be escalated to a writ petition instead of reply?
Writ jurisdiction under Article 226 of the Constitution is an extraordinary remedy and is used sparingly — typically where the notice is ex facie without jurisdiction, where the statutory remedy is not reasonably available (for instance, during the transitional phase of GSTAT constitution in some benches), where there is a patent breach of natural justice, where vires of a provision is under challenge, or where recovery is being effected without following statutory process. For most ordinary notices — scrutiny, audit, SCN, refund rejection — the correct first step is to respond within the statutory framework, not to rush to the High Court. We evaluate writ viability only after exhausting the sensible statutory options, unless the circumstances are exceptional.
Every GST Notice, Handled With Discipline From Day One
Partner with our specialists for end-to-end GST Notice Handling & Response Services — scrutiny, audit, SCN, registration, refund, detention, and summons — all under one roof.
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