GST Notices Explained: Every Common Form, What It Means and How Long You Have to Reply

A GST notice is not a penalty. It is a question — and the deadline to answer it is the thing that matters most. Most adverse orders we see were not lost on the merits; they were lost because nobody replied in time.

Below is a reference for the notices small businesses receive most, in the order they usually arrive.

Quick reference

Form	What it is	Reply in	Deadline
GSTR-3A	Return not filed	File the return	15 days
REG-03	Query on registration application	REG-04	7 working days
REG-17	Show cause: why registration should not be cancelled	REG-18	7 working days
DRC-01B	GSTR-1 vs GSTR-3B liability mismatch	DRC-01B Part B (pay or explain)	7 days
DRC-01C	ITC in GSTR-2B vs GSTR-3B mismatch	DRC-01C Part B	7 days
ASMT-10	Scrutiny — discrepancies in returns	ASMT-11	30 days (or as stated)
DRC-01A	Pre-show-cause intimation of tax payable	Pay via DRC-03 or object in Part B	As stated in the notice
DRC-01	Show-cause notice for a demand (s. 73/74)	DRC-06	30 days (or as stated)
DRC-07	Demand order	Appeal in APL-01	3 months
ADT-01	Audit by the department	Cooperate; produce records	15 working days' notice
ADT-03	Special audit direction	Comply with the auditor	As directed
RFD-08	Show cause on a refund claim	RFD-09	15 days
CMP-05	Show cause: composition ineligibility	CMP-06	15 days

Always read the actual notice: an officer can set a shorter or longer date than the default, and the date on the notice governs.

The notices, one by one

GSTR-3A — you did not file a return

Issued when a return is overdue. File within 15 days with late fee and interest. If you do not, the officer can assess your tax to the best of judgement under section 62 — a best-judgement order is withdrawn automatically if you file the return within 60 days (extendable by another 60 days on payment of an additional late fee).

REG-03 and REG-17 — registration queries and cancellation

REG-03 is a query on a new application; reply in REG-04 within seven working days or the application is rejected. REG-17 asks why your registration should not be cancelled — usually for non-filing for six months, or a "non-existent" finding at your address. Reply in REG-18 within seven working days. If cancelled, you can apply for revocation within 90 days of the cancellation order, after clearing all pending returns.

DRC-01B and DRC-01C — automatic mismatch intimations

These are system-generated. DRC-01B flags a gap between the liability in GSTR-1 and what you paid in GSTR-3B; DRC-01C flags ITC claimed in 3B that exceeds what GSTR-2B shows. You have seven days to either pay the difference through DRC-03 or explain it in Part B. Until you respond, the portal blocks your next GSTR-1 (for DRC-01B) or GSTR-1/IFF (for DRC-01C).

ASMT-10 — scrutiny of returns

The officer has compared your returns and found discrepancies — often ITC differences, rate mismatches, or e-way bill versus turnover gaps. Reply in ASMT-11 within 30 days (or the date given), with reconciliations and documents. A convincing ASMT-11 closes the matter with ASMT-12. A weak one turns into a DRC-01.

DRC-01A and DRC-01 — the demand process

DRC-01A is a pre-notice intimation: the officer says what tax, interest and penalty is payable and gives you a chance to pay (via DRC-03) or object in Part B before a formal notice. DRC-01 is the show-cause notice under section 73 (no fraud) or section 74 (fraud, suppression, wilful misstatement). Reply in DRC-06 within 30 days or the date stated. Paying before or within 30 days of a section 73 notice avoids penalty; for section 74, penalty is reduced if paid early.

DRC-07 — the order

If the demand is confirmed, DRC-07 is the order and the recovery reference. You have three months to file an appeal in APL-01 to the first appellate authority, with a pre-deposit of 10% of the disputed tax (subject to the statutory caps). The appellate authority can condone a delay of up to one more month on sufficient cause; beyond that, the appeal is time-barred.

ADT-01 — departmental audit

The department gives at least 15 working days' notice before starting an audit of your records, and must complete it within three months of starting (extendable by six). Prepare reconciliations of turnover, ITC and e-way bills before the officer arrives; audits that find nothing end with an ADT-02 findings report.

RFD-08 and CMP-05

RFD-08 proposes to reject a refund application — reply in RFD-09 within 15 days. CMP-05 questions your eligibility for composition — reply in CMP-06 within 15 days; an adverse order (CMP-07) can throw you out of composition from the date of the breach.

How to respond well

1. Check the portal first. Genuine notices appear under View Notices and Orders with a DIN/reference number.
2. Note the deadline in a calendar the day the notice arrives. The table above gives the default window for each form.
3. Reconcile before you reply. GSTR-1 vs 3B, 2B vs 3B, books vs returns, e-way bills vs invoices.
4. Reply on the portal, in the prescribed form, with annexures. Emails and letters to the officer do not count as a reply.
5. Ask for an extension in writing before the date if you need one. Officers usually grant a reasonable request; a request after the date is much weaker.
6. Keep every acknowledgement. The ARN of your reply is your proof that you responded in time.

Received a notice you are unsure about? Talk to us — the first look at a notice is free, and the reply strategy depends on what the officer is really asking for.