GST notice reply generator
A GST notice is not a bill. It is an allegation with a deadline, and most of them are answered successfully with a reconciliation and a clear reply. Tell us which notice you have and what it alleges — this builds a properly structured draft with the correct statutory references, ready for a professional to review before you file it.
1. Which notice have you received?
2. Your details
3. What does the notice allege?
Tick everything that appears. Each ground adds a drafted paragraph with the statutory position.
4. Your position
What each GST notice actually means
ASMT-10 — scrutiny of returns
Issued under section 61 read with Rule 99 when the system flags a discrepancy between your returns. It is the mildest of the notices and the most common. You reply in ASMT-11. If the officer is satisfied, the matter closes with ASMT-12. If not, it escalates to section 73 or 74 — which is why a thorough ASMT-11, with reconciliation annexures attached, is worth the effort. Around four-fifths of the ASMT-10s we see are pure reconciliation gaps with no tax short-paid.
DRC-01A — the pre-notice intimation
Rule 142(1A) requires the officer to communicate the proposed liability before issuing a formal show cause notice. Part A is the officer's intimation; Part B is where you record your submissions. This is the cheapest point in the entire cycle to resolve a matter: pay under section 73(5) before the show cause notice and no penalty is leviable at all. Under section 74 the pre-notice penalty is 15%, against 100% at the end. The economics strongly favour engaging here.
DRC-01 — the show cause notice
The formal notice that starts proceedings. Section 73 covers cases without fraud; section 74 alleges fraud, wilful misstatement or suppression and carries a much longer limitation period and much higher penalties. Check which section is invoked before anything else — a section 74 notice on facts that are plainly a clerical mismatch is itself a ground of challenge, and the burden of establishing suppression is on the department. The order follows in DRC-07.
REG-31 — before suspension or cancellation
An intimation of discrepancies that can lead to suspension of registration under Rule 21A. Treat it as urgent: a suspended GSTIN cannot issue tax invoices, and your customers stop getting credit, which damages commercial relationships faster than the tax exposure does. If cancellation has already happened, revocation is sought in REG-21 and every pending return, along with tax, interest and late fee, has to be cleared first.
ADT-01 — departmental audit
Section 65 audit. You get at least 15 working days' notice, and the audit must be completed within three months, extendable by six. Findings come in ADT-02. This is a records exercise rather than an allegation — but what you hand over sets up everything that follows, so the preparation matters more than the reply.
The grounds that generate most notices
| Allegation | What it usually is |
|---|---|
| GSTR-1 vs GSTR-3B mismatch | Timing — an invoice reported in one month and paid in another, or a credit note not netted off |
| ITC in 3B exceeds 2B | Supplier filed late, or filed under the wrong GSTIN, or the credit was legitimately claimed in a different period |
| ITC from a non-compliant supplier | Section 16(2)(c) — contested ground; the buyer who has paid the supplier has a strong equitable case, and courts have gone both ways |
| RCM not discharged | Genuinely missed, usually on freight, legal fees or commercial rent. Often revenue-neutral because the credit is available |
| Turnover vs 26AS / ITR mismatch | Different bases — GST is on supply, income tax is on accrual; reconciliation almost always explains it |
| Rule 42/43 reversal not made | Common where there is any exempt or non-business use of common inputs |
Common questions
How long do I have to reply to ASMT-10?
The scrutiny notice in Form GST ASMT-10 is issued under section 61 read with Rule 99. The officer must give you at least 30 days, and the notice itself states the date. Reply in Form GST ASMT-11 through the portal. If you accept the discrepancy, pay through DRC-03 and say so in the reply — that usually closes the matter with ASMT-12 and no further proceedings.
What is the difference between DRC-01A and DRC-01?
DRC-01A is a pre-notice intimation under Rule 142(1A). It is an opportunity, not a demand — you can pay and file Part B, or contest it, before any formal proceedings begin. DRC-01 is the formal show cause notice that starts proceedings under section 73 or 74. Once DRC-01 is issued the penalty exposure rises sharply, so DRC-01A is almost always worth engaging with properly.
What happens if I ignore a GST notice?
The officer proceeds ex parte and passes a best-judgement order in Form DRC-07. That order is enforceable — bank accounts can be attached and recovery can start. Appealing then requires a pre-deposit of 10% of the disputed tax and must be filed within three months. Replying on time is an order of magnitude cheaper than appealing.
Can I reply to a GST notice myself?
You can, and for a straightforward arithmetic mismatch it is often fine. Where the notice touches input tax credit denial, section 74 allegations of fraud or suppression, or amounts of any size, the reply becomes the foundation of every later appeal — anything you concede or fail to plead there is hard to recover. Have a professional review it before you file.
My GSTIN has been suspended after REG-31. What do I do?
REG-31 is an intimation of discrepancies that precedes suspension or cancellation under Rule 21A. It normally requires a reply within 30 days. Where cancellation has already happened for non-filing, revocation is applied for in REG-21 — and all pending returns plus tax, interest and late fee must be cleared first. Move quickly: the revocation window is limited and an inactive GSTIN stops your customers claiming credit.
Is a reply drafted by this tool ready to file?
No. It is a well-structured first draft that puts the right facts in the right order with the right statutory references. It is not legal advice and it does not know your books. Attach your reconciliations, have a professional review the grounds, and only then file it.
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Notice fast-lane
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Send the noticeReplies to routine scrutiny notices start at ₹4,999. Representation in section 73/74 proceedings is scoped and quoted before we start.