Question 1

What is a ASMT-10 notice?

Accepted Answer

A scrutiny notice saying the department found mismatches while checking your filed GST returns. It lists the discrepancies and asks you to explain or pay the difference. Reply window: 30 days from the notice to reply in Form ASMT-11 (the notice itself may set a specific date — check it).

Question 2

What is a DRC-01A notice?

Accepted Answer

A pre-show-cause intimation: the department tells you the tax, interest and penalty it believes you owe, and gives you a chance to pay or explain before formal proceedings start. It is a warning shot, not yet a demand. Reply window: No fixed statutory window — respond in Part B (or pay via DRC-03) by the date stated in the intimation, and in any case before the DRC-01 is issued.

Question 3

What is a DRC-01 notice?

Accepted Answer

The formal show-cause notice for a GST demand — the department has quantified tax, interest and penalty and is asking you to show cause why you should not pay it. This is the start of adjudication proceedings. Reply window: Reply by the date stated in the notice — typically 30 days; paying tax and interest early within the statutory window can sharply reduce or waive the penalty in non-fraud cases.

Question 4

What is a DRC-07 notice?

Accepted Answer

The adjudication is over: this is the summary of a confirmed demand order. The amount shown is now recoverable from you unless you appeal. Reply window: Appeal to the Appellate Authority under Section 107 within 3 months of the order (a further 1 month of delay can be condoned), with the required pre-deposit.

Question 5

What is a REG-03 notice?

Accepted Answer

A query on your GST registration application: the officer wants clarification, more documents, or corrections before approving your GSTIN. Your application is on hold, not rejected. Reply window: Reply in Form REG-04 within 7 working days of the notice.

Question 6

What is a REG-31 notice?

Accepted Answer

Your GST registration has been suspended, and this notice tells you why and asks you to explain. While suspended you cannot issue tax invoices or file returns normally — business effectively freezes. Reply window: Reply within 30 days of the notice (the registration stays suspended in the meantime).

Question 7

What is a GSTR-3A notice?

Accepted Answer

A default notice for not filing a GST return that was due. It is a final prompt to file before the department assesses your tax for you. Reply window: File the pending return within 15 days of the notice.

Question 8

What is a 143(1) — now 270(1) notice?

Accepted Answer

Not really a notice — it is the automated processing summary of your ITR, comparing your figures with the department's computation. It ends in one of three ways: refund, no change, or a demand. Reply window: Nothing to do if it matches your return; if there is a demand or an adjustment you disagree with, respond or seek rectification — typically within 30 days of the intimation.

Question 9

What is a 139(9) — now under Section 263 of the 2025 Act notice?

Accepted Answer

The department found a defect in your filed return — missing information, a wrong form, or unpaid self-assessment tax — and is giving you a chance to fix it. Your return is in limbo until you do. Reply window: Cure the defect within 15 days of the notice (an extension can be requested before it lapses).

Question 10

What is a 142(1) notice?

Accepted Answer

An inquiry notice: the Assessing Officer wants you to file a return you have not filed, or to produce specific documents and information. It is fact-gathering, often the step before or during an assessment. Reply window: By the date specified in the notice — typically 15 days for the first response; adjournments can be sought through e-proceedings.

Question 11

What is a 143(2) — now 270(8) notice?

Accepted Answer

Your return has been selected for detailed scrutiny — the department will examine your claims, deductions, and income sources closely before finalising your assessment. This is the serious one that deserves professional handling from day one. Reply window: Respond by the date in the notice via e-proceedings — typically 15 days for the first response, with questionnaires following; the notice itself must have been issued within 3 months of the end of the financial year in which you filed.

Question 12

What is a 148 — now 279–282 notice?

Accepted Answer

The department believes income of a past year escaped assessment and is reopening that year. You are required to file a return for that year, after which a fresh assessment follows. Reply window: File the return within the time given in the notice — capped at 3 months from the end of the month the notice is issued (extendable at the officer's discretion). Proceedings started before 1 Apr 2026 continue under the 1961 Act.

Question 13

What is a 156 (notice of demand) notice?

Accepted Answer

A formal demand: some order — an assessment, penalty, or intimation — has crystallised an amount you owe, and this notice tells you to pay it. It always follows another order; the real fight is usually with that order. Reply window: Pay within 30 days of service (a shorter period can be set only with prior approval); to pause recovery, apply for stay and file appeal against the underlying order within its own window.

Question 14

What is a 245 (refund adjustment intimation) notice?

Accepted Answer

The department wants to use your current refund to settle an old outstanding demand, and is giving you a chance to object before it does. Your refund is on hold until this is resolved. Reply window: Respond on the e-filing portal (Pending Actions) within the window stated in the intimation — typically 21 days.

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