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Start with the notice itself, not a generic deadline. Save the complete notice and its service record, identify the GSTIN, section, form, tax period, allegation, amount and stated due date, then use the reply route named for that proceeding. A scrutiny notice, a demand summarized in DRC-01, a DRC-01B return mismatch and a registration or recovery notice can require different forms, evidence and timelines. File a point-by-point response before the applicable deadline and preserve the submitted reply, attachments, acknowledgement and any payment record.
What to do as soon as a GST notice arrives
Download the notice from the GST portal and retain any email, physical envelope, covering letter, attachment and portal service entry. Keep the original file unchanged so you can demonstrate what was served and when. Record the notice reference or document identification number and the officer, jurisdiction and office shown on it.
Authenticate the notice details
- Check the legal name and GSTIN against your registration certificate.
- Note the issuing authority, statutory section and form number.
- Record the tax period, return period or transaction period under review.
- List every allegation, discrepancy, proposed tax, interest and penalty amount.
- Write down the date and mode of service and the response date printed in the notice.
- Check which action is requested: explanation, document production, payment, rectification, hearing or another response.
Do not calculate a universal deadline from the day you happened to open an email. The controlling date can depend on the statutory provision, the legally recognized service event and the wording of the notice. If the portal and a paper notice show different dates, preserve both and obtain prompt professional advice.
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Central GST forms and procedures change through amendments and portal releases. The GST Forms Available on the GST Common Portal index is useful for identifying form families, while the CBIC Assessment, Audit and Rules page, the current CGST Rules (including Rule 142) and the CGST Act text should be checked for the provision that actually applies. These links are central-GST references; a state or Union territory administration may issue additional instructions.
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Classify the proceeding before drafting a reply
Classification determines the form, evidence and available remedy. Use the following as a decision aid, then follow the complete notice and the instructions displayed for your GSTIN.
| Proceeding or document | What it generally indicates | Typical response route or point to verify |
|---|---|---|
| ASMT-10 | Return scrutiny discrepancy under section 61 | Reply is listed as ASMT-11; observe the date in the notice and the applicable section 61 wording. |
| DRC-01 | Summary accompanying specified demand notices and other proceedings listed in Rule 142 | A representation covered by that rule is furnished in DRC-06; read the underlying notice, not only the summary. |
| DRC-01B, Part A | GSTR-1 or IFF liability compared with GSTR-3B liability | Use the specialized Part B response workflow and satisfy the DRC-03 ARN conditions if claiming payment. |
| DRC-03, DRC-04 or DRC-05 | Payment intimation, acknowledgement or a qualifying conclusion of proceedings | These are not interchangeable replies; confirm whether the notice permits or requires the relevant payment option. |
| Other forms | Audit, registration, detention, recovery, appeal and other processes | Use the form, section and deadline stated in that notice; do not infer a DRC-06 or 30-day period. |
The official forms index lists multiple ASMT and DRC form functions, but it is not a substitute for the notice-specific statutory route. If a notice cites more than one section or covers several periods, make a separate issue and deadline record for each.
Deadlines: why the notice date matters
ASMT-10 scrutiny
The CBIC rules page describes an ASMT-10 request for an explanation within the time stated in the notice, not exceeding fifteen days from service. Section 61 of the CGST Act says the registered person is to be informed of discrepancies and allowed thirty days from being informed, or a further period permitted by the proper officer. Because these formulations are not identical, do not advertise a single “GST notice deadline.” Follow the date printed on your notice, verify the current amended provision and request an extension from the proper officer before the deadline if the notice or applicable law allows it.
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Rule 142 deals with a summary in DRC-01 served with specified notices. It also identifies DRC-06 for a representation, and DRC-03, DRC-04 and DRC-05 for particular payment, acknowledgement and conclusion situations. The rule does not make every DRC-01 a simple pay-and-close exercise. Read the full demand notice for the section, proposed amounts, hearing information and response date.
DRC-01B mismatch
DRC-01B is a specialized return-liability mismatch workflow, not a general answer to every DRC-01. The GST Portal DRC-01B FAQ states that a DRC-03 ARN used in the response must relate to the same GSTIN and tax period, be filed on or after Part A is issued and use the stated payment cause. Monthly and QRMP taxpayers follow the return frequency applicable to them. Check the Part A and Part B instructions shown in the portal case.
Other notices
Audit, registration cancellation, detention, recovery, assessment, appeal and state-specific notices can have different forms and statutory periods. The official material cited here does not establish an exhaustive current deadline table for every category. Treat the exact section, service date and instruction in your notice as controlling, and obtain advice quickly where the consequence could be cancellation, recovery, a large demand or prosecution-related exposure.
Build an allegation-to-evidence schedule
A schedule prevents a response from becoming a bundle of unexplained files. Create one row for every allegation or calculation in the notice.
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| Column | What to enter |
|---|---|
| Notice point | Quote or accurately identify the paragraph, table row or discrepancy number. |
| Business position | Admit, partly accept or dispute the point; do not use a blanket denial. |
| Calculation | Show taxable value, rate, tax head, interest or penalty figure and the period used. |
| Reconciliation | Explain the difference between the notice and books, returns or counterparty data. |
| Evidence index | Assign an attachment number and page or transaction reference. |
| Requested outcome | State the correction, dropping of the point, re-computation, adjournment or hearing requested. |
Records commonly relevant to a response
- Filed GSTR-1, GSTR-3B, annual returns and relevant amendments.
- Tax invoices, debit and credit notes, purchase and sales registers and general ledgers.
- Bank statements, payment records and electronic cash or credit ledger entries.
- Contracts, purchase orders, delivery records, e-way bills and e-invoice data where relevant.
- Reconciliation statements linking books to returns, the notice and any counterparty information.
- Earlier replies, correspondence, rectification requests, orders and acknowledgements.
This is a practical indexing method, not a universal attachment list prescribed for every notice. Attach only relevant, legible records and redact material that is not needed, while preserving originals securely.
Draft a point-by-point GST notice response
- Identify the case. Put the GSTIN, legal name, notice number, date, tax period, issuing officer and the form or section in the opening block.
- State the response scope. Say whether the submission answers all points or only specified paragraphs, and list any separate periods or notices being addressed.
- Answer each allegation in order. Reproduce a short description of the allegation, then give your position and the reason.
- Show the arithmetic. Explain the source of every number and reconcile it to a return, ledger, invoice group or payment record. If the notice uses an incorrect period, rate or tax head, show the corrected calculation.
- Cross-reference evidence. Use labels such as “Annexure 2, pages 4–7” consistently. A file name alone is hard for an officer to audit.
- Address partial acceptance carefully. Separate any amount accepted from the amount disputed and explain why the remainder is not payable. Do not concede liability merely to make the response shorter.
- Request the procedural outcome. Ask for the discrepancy to be treated as explained, the proposed demand to be dropped or recomputed, additional time to provide a specified record, or a personal hearing where appropriate.
- Sign and verify. Use the authorized signatory and authentication method required by the portal and notice. Check that attachments open and are within the displayed size and format limits.
Use plain, respectful language. Unsupported assertions, copied generic paragraphs and unexplained spreadsheets make a defensible position harder to evaluate.
Where to find and file notices on the GST portal
The GST Portal functionality material places DRC-01 summaries in the logged-in portal under Services > User Services > Additional Notices & Orders. Portal labels and menus can change, so use the case-specific link or menu presented after login. The GST Portal functionality update records that navigation for the relevant release.
- Sign in through the official GST Portal using the taxpayer account associated with the GSTIN.
- Open the notices and orders area and filter by GSTIN, period or reference number if filters are available.
- Download the notice, summary, annexures and any preceding or linked document; do not rely on a portal preview alone.
- Select the response action attached to that case. For an ASMT-10 scrutiny matter, verify that the available taxpayer form corresponds to ASMT-11. For a Rule 142 demand representation, verify the DRC-06 option.
- Complete the fields, upload the indexed evidence and review the generated preview before authentication.
- Submit using the required electronic verification or authorized-signatory method and wait for the portal success message.
Do not assume that a reply uploaded in a general “services” area is linked to the notice. The case-specific response button, form number and generated reference are important proof of routing.
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Payment is a separate decision
Rule 142 describes DRC-03 as a payment intimation, DRC-04 as an acknowledgement and DRC-05 as an order concluding proceedings in specified qualifying-payment circumstances. Those labels do not mean payment is always appropriate, that interest or penalty is automatically resolved, or that every notice can be closed by filing DRC-03.
Before paying
- Separate tax, interest and penalty and verify each against the notice and your own calculation.
- Check whether the notice offers a statutory payment option, a reduced-penalty condition or a hearing before payment.
- Confirm the tax period, GSTIN, cause of payment and relevant ledger head.
- Consider whether payment would affect a defence, refund, input tax credit position, appeal strategy or later recovery.
- Keep the challan, DRC-03 ARN, debit entries and any DRC-04 or DRC-05 document with the notice file.
For a mismatch workflow, use the DRC-03 ARN conditions in the DRC-01B FAQ rather than a DRC-03 from another period or GSTIN. A payment made without linking it to the correct case may not answer the notice.
Submit early and preserve proof
Before clicking submit, run a final control check:
- The response addresses every numbered allegation and period.
- All figures tie to a named ledger, return, invoice set or payment record.
- Attachment numbers in the body match the uploaded files.
- The authorized signatory, mobile number, email and verification method are correct.
- Files meet the portal’s current type and size limits and are readable after upload.
- The deadline and any extension request are visible in the submission.
After submission, download the filed response, final PDF or preview, attachments, acknowledgement, ARN or reference number and portal receipt. Save a dated screen capture of the success page as an additional record. If the portal fails, retain the error message and dated screenshots, note the time, and use the official support or jurisdictional remedy promptly; a screenshot by itself may not constitute a valid filing.
When to obtain professional help
Arrange a GST practitioner, chartered accountant or tax lawyer review promptly when the notice alleges fraud or suppression, proposes substantial tax, interest or penalty, challenges input tax credit eligibility or classification, covers multiple periods, or could lead to cancellation, recovery, an appeal or an urgent payment choice. Sections 73 and 74 of the CGST Act have different legal categories and consequences, so a serious notice should not be handled as an ordinary mismatch without checking the cited provision.
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One-page GST notice response checklist
- Save the notice, annexures and service evidence.
- Verify GSTIN, legal name, officer, section, form, period, amounts and deadline.
- Classify the matter as scrutiny, demand, DRC-01B mismatch or another proceeding.
- Confirm the current official provision and form route.
- Create an allegation-to-evidence schedule and reconcile every figure.
- Draft a direct answer to each point with indexed attachments.
- Decide separately whether any payment is legally and commercially appropriate.
- Request an extension or hearing before the deadline where justified.
- Submit through the case-specific portal workflow using the authorized signatory.
- Download and preserve the response, ARN, acknowledgement, attachments and payment proof.
- Escalate high-value, fraud-related, multi-period or appeal-sensitive matters promptly.
The Bottom Line
The safest GST notice response is notice-specific: authenticate the service, identify the governing section and form, meet the stated deadline, reconcile each allegation to evidence, use the portal route attached to the case, and preserve proof of filing. Do not assume that every notice uses DRC-06, that every reply allows thirty days or that payment ends every proceeding.
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