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 |
