GST Notice Reply Services in India – ASMT-10, DRC-01 and SCN Guide 2026

GST notice reply services in India help businesses respond to notices issued by the Goods and Services Tax Department relating to return discrepancies, input tax credit, unpaid taxes, reverse charge, registration, refunds and other compliance matters.

A GST notice does not necessarily mean that the demand or discrepancy identified by the Department is correct. The taxpayer should examine the relevant statutory provisions, the financial year, the information relied upon by the officer and the available documentary evidence before submitting a response.

EzyBiz India Consulting LLP provides Chartered Accountant-led assistance with GST show cause notice replies, ASMT-10 scrutiny notices, DRC-01A intimations, DRC-01 demand notices, DRC-01B and DRC-01C mismatch intimations, and other GST departmental communications.

Our services include preparation of factual and legal submissions, GSTR-1 and GSTR-3B reconciliation, GSTR-2B and ITC reconciliation, computation of disputed tax, documentation and online reply filing assistance.

Important 2026 position: Sections 73 and 74 apply to the relevant tax determination proceedings for periods up to FY 2023-24, while Section 74A governs the corresponding determination framework for FY 2024-25 onward. The form, deadline, penalty implications and available remedies depend on the specific proceeding.

Received a GST notice? Call +91 98992 17778, email anil@ezybizindia.in or contact our GST notice reply specialists on WhatsApp.

For wider representation assistance, see our GST Assessment and Litigation Services and main GST and Indirect Tax Advisory Services page.

GST Notice Reply in India – Overview

What Is a GST Notice?

A GST notice is a statutory communication issued by the proper officer or through a prescribed system-based mechanism seeking information, clarification, compliance, payment or a response to allegations.

Notices may arise from GST return scrutiny, ITC mismatches, discrepancies between different GST statements, registration issues, refund applications or demand proceedings.

What Is a GST Notice Reply?

A GST notice reply is a taxpayer’s formal explanation or defence submitted through the prescribed form or procedure.

It may contain factual submissions, legal grounds, reconciliation statements, supporting invoices, return details, payment information and other relevant evidence.

Why Is a Professional Reply Important?

An incomplete or inaccurate reply may leave important allegations unanswered or create unnecessary admissions.

Proper preparation helps establish the taxpayer’s position, identify genuine liabilities and preserve evidence for further adjudication or appeal.

Types of GST Notices and Reply Forms

GST Scrutiny and Mismatch Notices

Scrutiny and system-generated mismatch communications include ASMT-10, DRC-01B and DRC-01C, depending on the nature of the discrepancy and applicable provisions.

Each communication has a different response process and should be dealt with according to its specific requirements.

GST Demand and Show Cause Notices

Formal tax demand proceedings may involve a detailed show cause notice accompanied by FORM GST DRC-01.

For eligible proceedings, DRC-01A may be issued before a formal show cause notice to communicate the tax liability ascertained by the officer.

GST Registration and Refund Notices

Registration-related communications may include REG-03 or REG-17, while refund-related proceedings may involve RFD-08 and other prescribed forms.

The appropriate response depends on whether the issue concerns a registration application, proposed cancellation or refund rejection.

GST Notice	Purpose	Reply / Action
ASMT-10	Scrutiny discrepancy under Section 61	ASMT-11
DRC-01A	Pre-SCN intimation	Part B / applicable payment response
DRC-01	Summary of show cause notice	DRC-06
DRC-01B	GSTR-1 / GSTR-3B liability mismatch	Part B or prescribed payment action
DRC-01C	GSTR-2B / GSTR-3B ITC mismatch	Part B or prescribed payment action
REG-03	Registration clarification	REG-04
REG-17	Proposed registration cancellation	REG-18
RFD-08	Proposed rejection of refund	RFD-09

GST ASMT-10 Notice Reply under Section 61

What Is FORM GST ASMT-10?

FORM GST ASMT-10 is a notice issued under Section 61 read with Rule 99 where the proper officer identifies discrepancies during scrutiny of returns.

Examples include output tax differences, ITC discrepancies and mismatches between returns and information available with the Department.

Time Limit for ASMT-10 Reply

Rule 99 generally provides for an explanation within the period specified by the proper officer, not exceeding 30 days from service of the notice, or such further period as may be permitted.

The taxpayer should check the actual notice and obtain an extension where necessary and legally available.

How to File an ASMT-11 Reply

The taxpayer should reconcile the discrepancies, prepare supporting documents and submit the explanation in FORM GST ASMT-11.

Where the explanation is accepted, the officer may communicate acceptance in FORM GST ASMT-12. Unresolved discrepancies may result in further proceedings.

For the official scrutiny framework, refer to CBIC Instruction No. 02/2022-GST on Scrutiny of Returns.

GST DRC-01A Reply – Pre-Show Cause Communication

What Is DRC-01A?

FORM GST DRC-01A is a pre-show cause notice communication under the applicable Rule 142 framework.

It communicates tax, interest or penalty ascertained by the officer before a formal demand notice is issued, where the procedure is used.

Is Payment Mandatory after DRC-01A?

Receipt of DRC-01A should not automatically be treated as final adjudication of the proposed liability.

The taxpayer may examine whether the calculation is correct and decide whether to pay an admitted amount or contest the proposed liability through the prescribed response mechanism.

Preparing a Response in Part B

The taxpayer can provide a reasoned explanation in the applicable Part B response, supported by relevant documents and reconciliations.

Where an amount is voluntarily paid, the applicable DRC-03 requirements and consequences should be examined.

GST DRC-01 Show Cause Notice Reply

Understanding the Detailed Show Cause Notice

FORM GST DRC-01 ordinarily provides the electronic summary of a formal show cause notice.

Businesses should download the complete notice, annexures, relied-upon documents and demand computation rather than relying only on the summary amount shown on the portal.

How to Draft FORM GST DRC-06

FORM GST DRC-06 is used to submit the taxpayer’s response to applicable demand show cause notices.

The reply should deal with the alleged facts, legal provisions, computation, evidence, limitation and requested relief in a structured manner.

Personal Hearing and Supporting Submissions

Where the applicable law requires or permits a personal hearing, the taxpayer should make an appropriate request and prepare an issue-wise presentation.

Submissions, annexures, hearing notices and filing acknowledgements should be preserved.

For detailed adjudication assistance, visit our GST Assessment and Litigation Services.

GST DRC-01B Reply for GSTR-1 and GSTR-3B Mismatch

What Triggers DRC-01B?

Under Rule 88C, the GST system may issue FORM GST DRC-01B where the tax liability declared in the outward supply statement exceeds the liability reported in the relevant return beyond the prescribed difference.

The communication should be checked against the actual GSTR-1, GSTR-3B and accounting records.

How to Reconcile the Tax Liability Difference

Review invoice reporting, credit notes, amendments, tax-period differences, advance adjustments and any other relevant explanation.

Prepare a tax-head-wise reconciliation identifying the nature of each difference.

Payment or Explanation in Part B

The taxpayer generally has seven days from the date of intimation to pay the applicable differential amount with interest or explain the difference through the prescribed Part B facility.

Failure to respond appropriately may lead to return-filing restrictions and further statutory action.

GST DRC-01C Reply for ITC Mismatch

What Is DRC-01C under Rule 88D?

FORM GST DRC-01C addresses prescribed differences where the ITC availed in GSTR-3B exceeds the ITC available in GSTR-2B beyond the applicable threshold.

Such a difference requires careful examination and is not, by itself, a final determination of fraud or ineligible credit.

Reconciliation of GSTR-2B and GSTR-3B

Prepare an invoice-wise reconciliation of purchases, supplier returns, available ITC, reversals, reclaims, import credits and timing differences.

Verify any relevant adjustments and applicable restrictions under Sections 16 and 17.

DRC-01C Part B Reply

Under Rule 88D, the taxpayer generally must pay the applicable differential amount or furnish an explanation within seven days of the intimation.

The explanation should be supported by accurate records. Non-compliance may trigger restrictions or further proceedings under the applicable law.

GST Show Cause Notices under Sections 73, 74 and 74A

Section 73 for Earlier Non-Fraud Cases

Section 73 applies to specified tax determination proceedings for periods up to FY 2023-24 where the allegation does not involve fraud, wilful misstatement or suppression of facts to evade tax.

Taxpayers should examine the applicable statutory limitation, underlying computation and relevant provisions for the tax period.

Section 74 for Fraud or Suppression Allegations

Section 74 concerns relevant proceedings for periods up to FY 2023-24 involving alleged fraud, wilful misstatement or suppression of facts to evade tax.

The response should address both the alleged tax difference and the legal basis for alleging deliberate conduct.

Section 74A from FY 2024-25

Section 74A governs corresponding demand determination for FY 2024-25 onward.

It provides a framework covering tax short-payment, erroneous refunds and wrongful ITC, with distinct penalty consequences based on the nature of the findings.

Businesses should verify the statutory provisions in the CBIC Tax Information Portal.

Common Reasons for GST Notices

GSTR-1, GSTR-3B and Turnover Differences

The Department may identify differences between outward supply statements, summary returns, e-invoices, e-way bills and financial statements.

Relevant adjustments, reporting periods, credit notes and accounting classifications should be reconciled.

Input Tax Credit and Supplier Discrepancies

Notices may arise from GSTR-2B mismatches, blocked credits, supplier defaults, reversal requirements or the genuineness of purchases.

Supporting records may include invoices, goods receipt documentation, transport records, supplier correspondence and payment details.

Reverse Charge, Exemptions and Tax Rates

Notices may also involve reverse charge liability, classification, valuation, tax rates, exemptions, place of supply or export-of-services treatment.

Each issue should be evaluated under the legislation and notifications applicable to the relevant period.

How to Reply to a GST Notice Online

Step 1 – Download the Notice from GST Portal

Visit the official GST Portal and log in using the relevant credentials.

Navigate to Services > User Services and open the appropriate Notices and Orders or Additional Notices/Orders facility, depending on the proceeding.

Step 2 – Prepare the Reply and Annexures

Review the complete notice, confirm the correct filing form and draft a point-wise response.

Prepare supporting reconciliations, invoices, ledger extracts, statutory references and other relevant documents.

Step 3 – Upload, Verify and Submit

Enter the reply in the prescribed online facility and attach the supporting documents.

Complete verification through DSC, EVC or another permitted method, as applicable. Preserve the filing acknowledgement and check the case status after submission.

Documents Required for GST Notice Reply

GST Returns and Electronic Ledgers

Important records may include GSTR-1, GSTR-3B, GSTR-2B, annual returns and electronic cash, credit and liability ledgers.

The relevant documents should correspond to the periods under examination.

Accounting Records and Invoices

The taxpayer may need sales and purchase registers, tax invoices, debit and credit notes, bank statements, stock records, contracts and financial statements.

Read our Accounts and Records under GST guide for statutory record requirements.

Reconciliation and Supporting Evidence

Prepare issue-wise reconciliation statements explaining the figures in the notice and their treatment in the books and returns.

Documents should be indexed and clearly linked to the corresponding paragraphs of the reply.

How to Draft an Effective GST Notice Reply

Provide a Brief Statement of Facts

Begin with the notice reference, GSTIN, financial year, tax periods and relevant background.

Explain the commercial transactions and relevant return filings without introducing unnecessary or unsupported assertions.

Respond to Each Allegation Separately

Use issue-wise headings and identify whether the allegation is factually incorrect, legally unsustainable, partly admitted or requires reconciliation.

Support the explanation with appropriate documents and statutory provisions.

State the Relief Requested

Conclude with the appropriate request, such as acceptance of the explanation, dropping of proceedings, correction of the proposed computation or an opportunity for personal hearing.

Avoid conceding the entire tax demand merely because part of a reconciliation difference is genuine.

GST Notice Reply Deadlines, Payments and Extensions

Check the Exact Statutory Deadline

Different GST notices have different time limits. ASMT-10, DRC-01, DRC-01B, DRC-01C, REG-17 and RFD-08 should not be treated as having one common response deadline.

The taxpayer should identify the relevant provision, date of service and deadline appearing in the notice.

Seeking Additional Time

Where legally available, the taxpayer may request additional time with reasons and supporting circumstances.

Such requests should be made promptly and should not be assumed automatically granted.

Voluntary Payment through DRC-03

Where liability is admitted or payment is otherwise appropriate, the taxpayer should consider the applicable DRC-03 procedure, interest and statutory consequences.

Any payment should be supported by a correct computation. Partial payment does not necessarily resolve every allegation in the notice.

For official guidance, refer to the GST Portal DRC-03 User Guide.

GST Registration, Refund and Non-Filing Notices

REG-17 Cancellation Notice Reply

Where the Department proposes cancellation of GST registration, it may issue FORM GST REG-17 under the applicable Rule 22 framework.

The taxpayer generally responds through FORM GST REG-18 within the prescribed period, ordinarily seven working days under the existing procedure.

Read our GST Registration Cancellation and Revocation guide.

Refund Rejection Notice in RFD-08

Where a GST refund is proposed to be rejected, the Department may issue FORM GST RFD-08.

The taxpayer should prepare a response through the applicable RFD-09 process, supported by refund computations and evidence.

For refund assistance, visit our GST Refund Services.

Notices for Non-Filing of GST Returns

Repeated non-filing may lead to statutory notices, assessment proceedings or registration cancellation action.

Businesses should reconcile pending returns and statutory dues and respond through the relevant procedure.

See our GST Cancellation for Non-Filers guide.

What Happens after Filing a GST Notice Reply?

Acceptance of Explanation or Further Clarification

The officer may accept the explanation, seek further information or proceed according to the applicable statutory framework.

The outcome depends on the nature of the proceeding and the evidence provided.

Adjudication Order and Demand in DRC-07

Formal demand proceedings may result in an adjudication order, with the relevant summary communicated through FORM GST DRC-07.

The taxpayer should review the complete order, including factual findings, legal reasoning and tax, interest and penalty calculations.

Appeal against an Adverse GST Order

An eligible first appeal under Section 107 is ordinarily filed within three months from communication of the order, with a possible further one-month condonation period where statutory conditions are met.

The appeal and pre-deposit requirements should be reviewed separately from the initial notice-reply process.

For further assistance, visit our GST Assessment and Litigation Services.

GST Notice Reply Services by EzyBiz India

Our GST Notice Review and Drafting Services

EzyBiz India Consulting LLP provides professional assistance with:

• GST notice and annexure review
• Verification of statutory provisions and limitation
• ASMT-10 and ASMT-11 scrutiny replies
• DRC-01A and DRC-01 notices
• DRC-01B and DRC-01C mismatch intimations
• DRC-06 legal and factual submissions
• Registration cancellation replies
• Refund show cause notice replies
• Input tax credit and turnover reconciliations
• Personal hearing preparation
• Assessment and appeal assistance

Assistance for Companies and Foreign Subsidiaries

Our team assists private limited companies, LLPs, trading and manufacturing businesses, service providers, exporters and foreign-owned Indian subsidiaries.

Where necessary, our work can be coordinated with accounting, corporate compliance, direct tax and specialised legal advisers.

Our Professional Engagement Process

We review the notice, tax periods, available records and deadline before identifying the appropriate response strategy.

The agreed scope may include reconciliation, legal analysis, reply drafting, portal filing and hearing assistance. Professional fees depend on the complexity, number of issues and stages of proceedings.

Frequently Asked Questions on GST Notice Reply

Can I Reply to a GST Notice Online?

Yes. Many GST notices are responded to through the official GST Portal using the prescribed reply facility, depending on the notice type.

What is the reply form for ASMT-10?

FORM GST ASMT-11 is used to provide an explanation against an ASMT-10 scrutiny notice.

Which form is used for DRC-01 reply?

FORM GST DRC-06 is generally used for replying to the applicable show cause notice whose summary is communicated through DRC-01.

Is Every GST Notice a Confirmed Tax Demand?

No. Some notices seek clarification or explain system differences, while others initiate adjudication or propose adverse action. The statutory form and detailed notice determine its significance.

Can an ITC mismatch be explained without paying the entire amount?

Where legally sustainable, the taxpayer can explain or contest discrepancies with appropriate reconciliation and evidence. The specific procedure and any admitted tax liability must be addressed.

What happens if I miss the GST notice reply deadline?

Non-response may lead to further proceedings, adverse orders, return restrictions or registration action, depending on the notice. The taxpayer should immediately examine available statutory options.

Can EzyBiz India Assist with GST Show Cause Notices?

Yes. Our Chartered Accountant-led team assists with notice review, tax reconciliations, drafting of replies, documentary submissions and related GST litigation support.

Mobile: +91 98992 17778
Email: anil@ezybizindia.in
WhatsApp: Contact Our GST Notice Reply Team

Related Services and Supporting GST Guides

• GST and Indirect Tax Advisory Services – Main Pillar
• GST Assessment and Litigation Services
• GST Audit Services
• GST Audit Checklist
• GST Return Filing Services
• GST Return Filing Process
• Accounts and Records under GST
• GST Refund Services
• GST Refund Supporting Documents
• GST Refund Problems Faced by Exporters
• GST Registration Services
• GST Registration Cancellation and Revocation
• GST Registration Cancellation for Non-Filers
• Accounting and Bookkeeping Services
• Income Tax Assessment and Litigation Services

Official GST and Regulatory References

• GST Portal – Government of India
• CBIC Tax Information Portal – GST Legislation and Rules
• CBIC Instruction No. 02/2022-GST – Scrutiny of Returns
• CBIC – GST Assessment and Scrutiny Rules
• GST Portal – DRC-03 Payment Guidance
• GST Portal – Appeal FAQs
• Goods and Services Tax Appellate Tribunal
• GST Council
• India Code – Indian Legislation

Contact EzyBiz India Consulting LLP

Mobile: +91 98992 17778

Email: anil@ezybizindia.in

WhatsApp: Speak with Our GST Notice Reply Experts

Reviewed By: CA Anil Agrawal, Founder, EzyBiz India Consulting LLP.

Last Updated: October 2026.

Disclaimer: This article provides general information about GST notice replies, scrutiny, mismatch intimations, demand proceedings and related GST compliance in India. It does not constitute transaction-specific legal or tax advice. The correct response form, statutory deadline, notice validity, tax liability, interest, penalty, limitation and available remedies depend on the actual notice, relevant financial year, statutory provisions and case-specific facts. Sections 73 and 74 and Section 74A govern different tax periods. Taxpayers should verify current GST legislation, portal functionality, notifications and official instructions before responding, making payment or filing appeals. Professional representation is subject to applicable authorisation and legal requirements.