GST (Goods and Services Tax) notice is a formal communication that is sent by the official GST authorities in India. It mentions discrepancies found or the mismatch of information sent by the taxpayer, as per the GST rules. In the notice, the authorities may ask for more clarification or mention queries related to the GST return filed by the taxpayer.
Usually, you are requested to reply within the mentioned due date and may also be requested to attach an invoice depending on whether you need to pay for missing amounts or need to pay an interest and penalty for missed notices. Failure to reply may lead to further fines or penalties.
It is important to learn the reason specified in the notice to know how to write a well-drafted reply within the stipulated time. There are many types of GST notices, including Show Cause Notice (SCN), demand notice, or scrutiny notice, depending on the reason. You can respond to the notice via the GST portal. In the next section, we’ll share different types of GST notices under the GST Act(Goods and Services Tax Act) that will help you reply to a notice issued by the tax officer.
Different Types of GST Notices
Below are different reasons behind a GST notice. Understanding the reason mentioned in the notice helps you to write a detailed response to the GST council. Find out more here:
1. GSTR-3A
If you have not filed GST returns, then you will receive this notice.
2. CMP-05
This notice questions the eligibility of the composition dealer.
3. REG-03
Tax authorities send this notice to ask for additional documentation or details for verification of the information mentioned within a previously submitted form.
4. REG-17
This notice is sent to the taxpayer to enquire about the reasons why the GST registration cancellation should not be done.
5. REG-23
This notice mentions the reasons behind the cancellation of the GST registration.
6. REG-27
If no application is filed after provisional registration, or if there is any missing information.
7. PCT-03
This notice is sent to the taxpayer if they are involved in misconduct.
8. RFD-08
This notice specifies why the refund to the taxpayer can’t be made.
9. ASMT-02
The notice asks for additional information from the taxpayer for the provisional GST assessment.
10. ASMT-06
The notice is sent to ask the taxpayer to furnish additional information for the final GST assessment.
11. ASMT-10
This notice is sent to the taxpayer after filing GST returns when the assessing officer finds discrepancies.
12. ASMT-14
This is a show cause notice under section 63 of the best judgment assessment.
13. ADT-01
This notice is sent to the taxpayer because the tax authority will conduct an audit under section 65.
14. RVN-01
This is a notice sent to the taxpayer before the revision order on appeals is passed.
15. Enquiry Notice by Directorate of Anti-Profiteering
This notice is issued if a supplier fails to pass on ITC(Input Tax Credit) benefits, then details and information are requested from all parties involved.
16. DRC-01
This notice is issued to demand unpaid or short-paid tax.
17. DRC-10 and DRC-17
This notice is issued under section 79(1)(b) of the GST Act; the recovery will be done through a tax officer who will be sent to execute the mentioned order, or the order for demand will be given to the taxpayer.
18. DRC-11
The notice is issued to a taxpayer after the recovery of tax dues from a successful bidder.
19. DRC-13
The notice is issued to the taxpayer for the recovery of outstanding tax from a third party.
20. DRC-16
This notice is sent to tell the taxpayers about shares or property that may be sold to recover due taxes.
What to do after receiving a GST Notice under the GST Law?
This is what you should do after you receive a GST notice for compliance with GST laws:
Submit the response before the mentioned due date.
Identify the type of notice you have received.
Read the notice carefully and understand the issue raised in the notice.
Gather the required documentation.
Draft a well-articulated response.
GST Notice Reply Letter Format
After you understand the reason behind the notice under GST Act and collect the essential documentation, you can use the following GST notice reply format to frame your response:
From:
[Your Designation]
[Your Business Name]
[Your Address]
Date: DD/MM/YYYY
To:
The GST Officer
[Office Address]
Subject: In response to GST Notice No. [Insert Notice Number] dated [Insert Notice Date]
Respected Sir/Madam,
This letter is in response with reference to the Notice No. [Notice Number] dated [Date] received from your office regarding [give a brief description of the issue mentioned in the notice, e.g., mismatch in input tax credit claim, non-filing of returns, discrepancy found, etc.].
We would like to bring to your kind attention that [give a brief description of the issue and provide clarifications]. We have reviewed the records and found that [mention any corrections, errors, or clarifications, if applicable].
Please find attached the following documents for your kind perusal:
- Copy of GST Return [ GSTR-3B, GSTR-9, GSTR-1]
- Details of the ITC claim
- Purchase Records and Tax Invoices
- Any other relevant document(s)
We humbly request you to take into consideration our explanation and review the documents enclosed. Please feel free to contact us should you require any further information or clarification.
Thank you for your time and consideration.
Yours Faithfully,
[Your Name]
[Designation]
[Busines Name]