GST Notices
Practical guidance for GST notices — what the notice seeks, reconciliation and supporting documents, and sample replies you can adapt.
Common GST notices
- DRC-01A — Notice for short payment / discrepancy. View guide & sample reply
- DRC-01 — Demand creation notice. View guide & sample reply
- ASMT-10 — Assessment proceedings. View guide & sample reply
- ITC mismatch notices — Reconciliation issues. View guide & sample reply
- Section 61 — Scrutiny of returns. View guide & sample reply
- Section 73 — Demand without fraud. View guide & sample reply
- Section 74 — Demand with fraud. View guide & sample reply
Practical steps
- Prepare reconciliation between GSTR-1 and GSTR-3B for the period cited.
- Collect invoice copies and payment challans where applicable.
- Draft a concise reply attaching reconciliation and annexures.
- Pay admitted tax/interest with challan and submit proof if liability exists.