GST · Notice
SUMMONS-70: Summons to give evidence or produce documents
A summons to appear in person, give evidence or produce documents. What to do: never ignore it — appear or seek an adjournment in writing, then identify precisely what is being investigated. The notice states the date — read it from the document.
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Key facts
A summons to appear in person, give evidence or produce documents. Attendance is compulsory: the inquiry is deemed a judicial proceeding (Section 70(2) — IPC sections 193 and 228, now sections 229 and 267 of the Bharatiya Nyaya Sanhita, 2023).
| Form | SUMMONS-70 (Summons to give evidence or produce documents) |
|---|---|
| Issued by | The GST officer named on the document |
| Issued under | Section 70, CGST Act 2017 |
| What it asks of you | Never ignore it — appear or seek an adjournment in writing |
| Your time to act | The notice states the date — read it from the document. |
| If it is ignored | Non-attendance is punishable, and can escalate to search, seizure or arrest proceedings in serious cases. |
Time allowed
The notice states the date — read it from the document.
The date stated on your notice always wins.
What to do now
Never ignore it — appear or seek an adjournment in writing
Non-appearance can lead to prosecution and to coercive follow-up. Adjournment must be sought before the stated date, with reasons.
Identify precisely what is being investigated
Read the summons for the period, the issue and the capacity in which you are called. Brief the person attending accordingly.
Prepare the documents listed, indexed and acknowledged
Hand over under a covering letter and keep a receipted copy of everything submitted.
Record what happens at the appearance
Read the statement before signing, correct anything inaccurate, and keep a copy. A statement recorded here is used in later proceedings.
What a written response contains
A written response usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.
- Reference: the SUMMONS-70 notice's reference number and date, your GSTIN and the period it covers.
- An answer to each point the notice raises, in the same order, saying what you accept and what you dispute.
- Evidence for each point: the returns, books and documents each answer relies on.
- Where it is filed: as stated on the notice.
If it is ignored
- Non-attendance is punishable, and can escalate to search, seizure or arrest proceedings in serious cases.
Official sources
Sources checked on 24 October 2026.
- CGST Act 2017, section 70 (power to summon) · read 24 October 2026
- CBIC Instruction No. 03/2022-23 (GST-Investigation), 17 August 2022: guidelines on issuing summons · read 21 October 2026
- CBIC Instruction No. 01/2023-24-GST (Inv.), 30 March 2024: guidelines for investigation, letters and summons · read 21 October 2026
- CBIC Circular No. 122/41/2019-GST, 5 November 2019: Document Identification Number (DIN) · read 21 October 2026
- CBIC Circular No. 249/06/2025-GST, 9 June 2025: communications with a portal reference number (RFN) · read 24 October 2026
- CBIC Circular No. 252/09/2025-GST, 23 September 2025: eOffice issue number as DIN · read 24 October 2026
Any provision named on this page but not listed here is to be confirmed by our expert team.
Frequently asked questions
What is a GST Section 70 summons?
A summons to appear in person, give evidence or produce documents. Attendance is compulsory: the inquiry is deemed a judicial proceeding (Section 70(2) — IPC sections 193 and 228, now sections 229 and 267 of the Bharatiya Nyaya Sanhita, 2023).
How much time do I have to act on a GST Section 70 summons?
The notice states the date — read it from the document. The date stated on your notice always wins.
What happens if I ignore a GST Section 70 summons?
Non-attendance is punishable, and can escalate to search, seizure or arrest proceedings in serious cases.
Related guides
General information from the provisions this notice is issued under, not legal advice. The dates and periods stated on your notice always win. Our expert team can read the full notice with you.