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.
System-assisted and officer-issued notices arising from scrutiny of GSTR-1, GSTR-3B, and related returns.
Departmental audit intimations, DGGI summons, and inspection / search-related notices.
Pre-SCN intimations, SCNs, and final demand orders under the Section 73 / 74 / 76 framework.
Notices connected to new, amendment, suspension, or cancellation of GST registration.
Deficiency memos, SCNs, and orders relating to refund applications under Section 54.
Detention, release, and confiscation notices issued during transport under Sections 129 / 130.
Notice under Section 61 listing discrepancies observed during scrutiny of returns.
Best-judgment assessment order under Section 62 against a registered non-filer.
Intimation of departmental audit under Section 65 by the jurisdictional audit team.
Pre-show-cause intimation of tax ascertained with option to pay via DRC-03 under Rule 142(1A).
Formal SCN under Section 73 / 74 / 76 proposing demand of tax, interest, and penalty.
System-generated intimation on GSTR-2B vs 3B ITC mismatch — explain or pay.
Show cause notice proposing cancellation of GST registration on specified grounds.
Summons to give evidence or produce documents — issued by the proper officer / DGGI.
Structured reading of every notice to identify the statutory provision, issues, timelines, and risk.
Drafting the prescribed reply with reconciliations, legal submissions, and documentary evidence.
Appearance before the issuing officer, management of hearings, and escalation to audit / SCN / appeal.
End-to-end analysis of every notice — section invoked, issues raised, quantum, limitation, and risk exposure.
Detailed ASMT-11 replies to Section 61 scrutiny notices with issue-wise reconciliations.
Support through Section 65 / 66 audits — data packs, onsite coordination, and ADT-02 response.
Strategy on pre-SCN intimations and full SCN reply drafting in Form DRC-06 with legal support.
Structured replies to Rule 88C / 88D mismatch intimations on GSTR-1 vs 3B and 2B vs 3B.
REG-03, REG-17, REG-23, REG-31 replies for clarification, cancellation, revocation, and suspension.
Urgent representation in goods / vehicle detention cases under Section 129 / 130 with security / bond strategy.
Legal support for Section 70 summons, statement recording, and DGGI investigations.
Any fresh GST notice — scrutiny, audit, SCN, refund, registration, or movement — should be reviewed immediately.
Large taxpayers often receive multiple notices across years, GSTINs, and issues needing coordinated handling.
Notices involving classification, export, SEZ, IDS, RCM, or fake invoice allegations with real legal depth.
Notices quantifying demand in crores where professional reply quality directly protects bottom-line.
Transport halted, vehicle detained, and buyer is waiting — urgent MOV / Section 129 response needed.
Summons for statement recording / document production by DGGI — strategy and representation critical.
SCN for cancellation or suspension of GST registration that must be defended immediately.
RFD-08 SCN proposing refund rejection requiring strong RFD-09 defence within limitation.
Immediate intake, form / section identification, and deadline capture on the notice tracker.
Issue-wise diagnostic — facts, law, quantum, risk, and recommended course of action.
Drafting reply in the prescribed form with working papers and supporting documents.
Appearance before the officer for personal hearings, clarifications, and additional submissions.
Closure through ASMT-12 / DRC-05 / REG-20 / RFD-06 or seamless transition to SCN / appeal.
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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