Every GST Notice Type, Explained

Plain-language explanations of every major GST notice type Indian MSMEs receive. Each page covers what the notice means, the deadline, the consequence of ignoring it, and how to respond.

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GSTR-1 vs GSTR-3B Mismatch

The tax department found a difference between what you reported in GSTR-1 (your sales) and GSTR-3B (your tax payment summary). If...

7-day deadline · HIGH severity

ITC Mismatch - GSTR-2B vs GSTR-3B

You claimed more Input Tax Credit (ITC) in GSTR-3B than what is available in your GSTR-2B (auto-generated from your suppliers' fil...

7-day deadline · HIGH severity

Scrutiny Notice

The tax officer has selected your returns for detailed scrutiny. They've found discrepancies and want you to explain specific item...

30-day deadline · HIGH severity

Additional Information for Registration

While processing your GST registration application, the officer needs more documents or clarification. Common requests include pro...

7-day deadline · MEDIUM severity

Show Cause for Registration Cancellation

The department wants to cancel your GST registration. This is serious - without registration you cannot issue tax invoices, collec...

7-day deadline · CRITICAL severity

Suspension of Registration

Your GST registration has been suspended. This happens automatically when REG-17 (show cause for cancellation) is issued, or when...

CRITICAL severity

Non-Filing Notice

You haven't filed your GST return for a particular period. The department is giving you 15 days to file it. If you still don't fil...

15-day deadline · HIGH severity

Show Cause Notice (SCN)

This is a formal Show Cause Notice - the most serious notice type. The department believes you owe tax and is giving you a chance...

30-day deadline · CRITICAL severity

Pre-SCN Communication (Intimation)

This is an intimation BEFORE a formal Show Cause Notice. The department is telling you about a potential tax demand and giving you...

30-day deadline · MEDIUM severity

Voluntary Payment Form

DRC-03 is not a notice TO you - it's a form YOU file to make voluntary payment of tax when you've received a DRC-01A intimation or...

Final Demand Order

This is a FINAL ORDER after the SCN process. The adjudicating authority has decided you owe a specific amount. You MUST either pay...

90-day deadline · CRITICAL severity

The department has selected your business for a GST audit. An audit team will visit your premises and examine your books, records,...

15-day deadline · HIGH severity

Composition Scheme Show Cause

The department believes you've violated composition scheme conditions. If removed from the scheme, you'll have to pay tax at regul...

15-day deadline · HIGH severity

Best Judgment Assessment

Since you didn't file your returns even after the GSTR-3A non-filing notice, the department has assessed your tax based on their b...

30-day deadline · CRITICAL severity

Garnishee Notice (Third Party)

This is a recovery notice sent to someone who owes you money (your customer, your bank). It directs them to pay the tax department...

CRITICAL severity

Provisional Attachment of Property

The department has attached your property (could be bank account, immovable property, or goods) to protect their interest during p...

CRITICAL severity

Registration Approval/Rejection

This is the order on your registration application. If approved, your GSTIN is active. If rejected, you can appeal within 30 days...

30-day deadline · MEDIUM severity

Scrutiny Closure Order

Good news! The scrutiny proceedings initiated under ASMT-10 have been closed. The officer found your explanations satisfactory or...

Appeal Filing Reference

APL-01 is the appeal form you file when you disagree with an order (like DRC-07). You must file within 3 months of the order date...

90-day deadline · MEDIUM severity