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

A GST notice is a question from the department with a deadline: GSTR-3A gives 15 days to file a missing return, REG-17 and DRC-01B/01C give seven (working) days, ASMT-10 gives 30 days, and a DRC-01 show-cause notice gives the period stated in it, customarily 30 days. The date on the notice always governs. For tax periods from FY 2024-25 onwards, demand notices are issued under the new section 74A rather than sections 73 and 74. Many adverse orders follow a missed deadline rather than a weak case, so diarise the date the day the notice arrives.

Sources checked: 20 October 2026

Facts checked on 20 October 2026 against the CGST Act (sections 73, 74, 107) and CGST Rules (rules 23 and 142) on the CBIC tax information portal.

Key facts: the common notices

Form	What it is	Reply in	Deadline
GSTR-3A	Return not filed (rule 68)	File the return	15 days
REG-03	Query on a 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 allowed)
DRC-01A	Optional pre-show-cause intimation of tax payable	Pay via DRC-03 or object in Part B	As stated in the intimation
DRC-01	Show-cause notice for a demand (s. 73/74 up to FY 2023-24; s. 74A from FY 2024-25)	DRC-06	As stated (30 days customary)
DRC-07	Demand order	Appeal in APL-01	3 months (+1 month on sufficient cause)
ADT-01	Audit by the department	Cooperate; produce records	At least 15 working days' notice
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 notice itself: the officer can set a different date, and the date on the notice governs.

What is a GSTR-3A notice?

GSTR-3A says a return is overdue; file it 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. That order is withdrawn if you file the return within 60 days of it, extendable by another 60 days on payment of an additional late fee.

How long do I have to reply to REG-03 or REG-17?

Seven working days for both. REG-03 is a query on a new application; reply in REG-04 or the application can be rejected. REG-17 asks why your registration should not be cancelled — for example for not filing returns, or a finding that the business does not exist at its address; reply in REG-18. If the registration is cancelled, you can apply for revocation within 90 days of service of the cancellation order, extendable up to 180 days (rule 23), after filing the pending returns.

What are DRC-01B and DRC-01C?

System-generated mismatch intimations. DRC-01B flags a gap between the liability in GSTR-1 and the tax paid in GSTR-3B; DRC-01C flags ITC claimed in GSTR-3B above what GSTR-2B shows. You have seven days to pay the difference through DRC-03 or explain it in Part B; until you respond, the portal blocks your next GSTR-1 (or IFF).

What is ASMT-10?

A scrutiny notice under section 61: 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 longer period allowed), with reconciliations and documents. An accepted explanation closes the matter with ASMT-12; otherwise it can turn into a show-cause notice.

What is DRC-01, and does section 73, 74 or 74A apply?

DRC-01 is the show-cause notice for a demand. Which section applies depends on the tax period:

• Up to FY 2023-24: section 73 (no fraud) or section 74 (fraud, suppression, wilful misstatement). Under section 73, paying the tax and interest within 30 days of the notice means no penalty; under section 74, penalty is reduced if you pay early.
• FY 2024-25 onwards: section 74A covers both kinds of case, with its own penalty and time-limit rules. Confirm the penalty window for your notice with an expert rather than assuming the old 30-day rules.

Before a DRC-01 the officer may send DRC-01A, an intimation of the tax, interest and penalty payable, so that you can pay via DRC-03 or object in Part B; it is optional (rule 142(1A)). Reply to DRC-01 in DRC-06 within the period stated in the notice — 30 days is customary.

What happens if I miss the deadline?

The officer can pass an order on the material available. For a demand, that is DRC-07, which is also the recovery reference. You then have three months to appeal in APL-01 to the appellate authority, which can condone a further month's delay on sufficient cause. The appeal needs a pre-deposit of 10% of the disputed tax, capped at ₹20 crore, or 10% of the penalty where the order is for penalty alone.

What about audits, refunds and composition?

• ADT-01 — the department gives at least 15 working days' notice before an audit of your records and must finish within three months of starting (extendable by six). Prepare reconciliations of turnover, ITC and e-way bills first.
• RFD-08 proposes to reject a refund — reply in RFD-09 within 15 days.
• CMP-05 questions your composition eligibility — reply in CMP-06 within 15 days; an adverse CMP-07 order can apply the regular rate and add penalty.

How to respond well

1. Check the portal first. Genuine notices appear under View Notices and Orders with a reference number or DIN.
2. Diarise the deadline the day the notice arrives.
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.
6. Keep every acknowledgement. The ARN of your reply is your proof that you replied in time.

E-invoicing gaps are a common trigger for ITC mismatches — see e-invoicing at ₹5 crore. Received a notice you are unsure about? Our GST services cover notice replies; ask our expert team, or book a consultation.