TYPE OF GST NOTICES
| NOTICE | PURPOSE | ACTION REQUIRED | RESPONSE TIME | CONSEQUENCES IF IGNORED |
| GSTR-3A | Default notice for non-filing of returns | File pending returns with late fees & interest | 15 days | Additional tax, penalty, & interest |
| CMP-05 | Notice for eligible trader (opt-in) to opt-out of Composition Scheme | Justify eligibility | 15 days | Penalty, withdrawal from composition |
| REG-03 | Clarification for new amendment (registration) | Reply in REG-04 | 7 working days | Application rejection in REG-06 |
| REG-17 | SCN for cancellation of GST registration | Reply in REG-18 | 7 working days | Registration cancelled (REG-19) |
| REG-23 | SCN to evoke cancellation of registration | Reply in REG-24 | 7 working days | Cancellation results in loss of registration |
| REG-27 | Notice in lieu for VAT-registered taxpayer | Reply in REG-26 & appear | No fixed limit | Provisional registration cancelled |
| PCT-03 | SCN for misconduct by GST Practitioner | Submit reply | As per notice | License cancellation |
| RFD-08 | SCN for rejection of refund | Reply in RFD-09 | 15 days | Refund rejected (RFD-09) |
| ASMT-02 | Intimation for additional assessment | Reply in ASMT-03 | 15 days | Application may be rejected |
| ASMT-06 | Info request for final assessment | Submit reply | 15 days | Final order passed without reply |
| ASMT-10 | Scrutiny notice & considerations | Reply in ASMT-11 | Within 30 days | Assessment/proceedings completed |
| ASMT-14 | SCN for best judgment final assessment | Reply & appear | 15 days | Order passed u/s 62 |
| AUT-01 | Notice for audit by authority | Attend/produce records | As per notice | Adverse inference taken |
| RVN-01 (Non-Adjudicating Notice) | Revision of order (Sec 108) | Reply/appear | 7 working days | Case decided ex-parte |
| DRC-01 | Intimation GST demand | Cooperate & provide info | As per notice | Ex-parte proceedings |
| DRC-10 / DRC-17 | Notice of goods auction | Pay outstanding amount before auction | At least 15 days before auction | Order with penalty/ prosecution |
| DRC-11 | Notice to potential auction bidders | Pay full bid amount | Within 15 days | Re-auction may occur |
| DRC-13 | Recovery from third party | Deposit amount / DRC-14 | Not specified | Treated as defaulter |
| DRC-16 | Attachment of assets | No transfer/change on assets | Not applicable | Penal action if violated |
Radhika Goyal is Author of Taxconcept Gurugram head office, for deeply reported tax, gst and income tax articles on issues that matter. He splits her time between New Delhi and Bengaluru, and has worked as a reporter, a podcaster and an editor for publications across India.