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Start by reading and authenticating the notice before writing anything. The words “faceless assessment” do not identify the GST form, legal provision, response deadline, portal workflow or hearing rights. Record the issuing authority, notice reference, issue and service dates, cited section or rule, financial year or tax period, action requested, reply deadline and the exact portal location shown in the communication. Then classify the proceeding and use only the form and route specified for it.
This guide covers the principal GST routes that taxpayers may encounter, including scrutiny under Rule 99, a show-cause reply in FORM GST DRC-06, a proposed best-judgment assessment under section 63, and the separate non-filer rule in section 62. These are not interchangeable procedures, and the deadlines below are route-specific examples rather than one deadline for every GST notice.
What “faceless assessment” means for a GST notice
GST proceedings are conducted through electronic communications and the Common Portal, but the label “faceless assessment” alone does not tell you which statutory process applies. A notice can arise from return scrutiny, a demand or show-cause proceeding, a proposed best-judgment assessment, or another provision. The form number and legal provision printed in the notice control the response method.
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1Repair Windows errors before they cause bigger problems2Scan for outdated or missing drivers - takes under a minute3Clear out junk files and repair common Windows errorsDo not automatically apply income-tax faceless-assessment rules to a GST communication. GST notices may be issued by central or state authorities and the portal path, hearing arrangements and subsequent remedies can differ. Treat the notice as the controlling document and verify any portal instruction against the cited provision.
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First preserve and authenticate the communication
Before drafting a response, create a complete record. Download the notice in its original portal form, every annexure, documents relied on by the officer, and any linked order or demand summary. Keep the email or SMS that alerted you, but use the notice and portal record—not an email summary—as the operative text.
- Identify the authority. Note whether the communication names a central GST authority, a state or Union territory authority, the Directorate General of GST Intelligence (DGGI), or another office.
- Capture identifiers. Record the notice number or reference, date of issue, date and method of service, GSTIN, financial year or tax period, and the cited section or rule.
- Write down the requested action. A discrepancy explanation, show-cause reply, document submission, payment, appearance or other response requires a different preparation.
- Record the deadline exactly as stated. Note whether it is counted from service, issue, a hearing date or another event, and whether the notice mentions an extension mechanism.
- Save the portal location. Record the menu, response link or form name shown in the notice. Portal labels can change, so retain a screenshot or PDF of the instruction.
- Check the attachments. Missing annexures, unreadable pages or an unexplained calculation should be identified before you prepare a point-by-point answer.
If a message appears suspicious, do not use a link supplied in an unverified email. DGGI states that an official communication may be checked with a Document Identification Number (DIN), an eOffice Issue Number or a GSTN RFN, depending on the issuing platform and communication type. The official service page is DGGI Public Services: Verify DGGI Communication. DGGI’s wording is: “Official DGGI and related GST communications may now be verified using a Document Identification Number (DIN), an eOffice Issue Number, or a GSTN RFN No., depending on the issuing platform and communication type.” Do not assume that one identifier works for every GST communication.
Classify the notice before choosing a form or deadline
The following comparison keeps the principal routes separate. The relevant date is the one specified by the governing provision and notice; none of these periods is a universal GST response deadline.
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| Route and trigger | Form or response | Time stated in the cited rule or Act | Hearing and result |
|---|---|---|---|
| Return scrutiny discrepancy under CGST Rule 99 | Notice in FORM GST ASMT-10; explanation generally in FORM GST ASMT-11 | “Not exceeding thirty days from the date of service of the notice,” unless the officer permits a further period. The rule text is in the CBIC Central Goods and Services Tax Rules, 2017, Part A. | If the explanation is accepted, the officer informs the taxpayer in ASMT-12. Follow any hearing or further-document instruction in the notice. |
| Show-cause proceeding requiring a reply | FORM GST DRC-06, titled “Reply to the Show Cause Notice” | The form itself does not create one common deadline. Use the period and provision stated in the notice. | DRC-06 contains reply and uploaded-document fields and a yes/no “Option for personal hearing.” The official form is in the CBIC GST forms PDF. |
| Proposed best-judgment assessment of an unregistered taxable person under section 63 | ASMT-14 notice; assessment order in ASMT-15; electronic summary in DRC-07 | Rule 100 describes an opportunity “after allowing a time of fifteen days.” That period belongs to this route only. See the CBIC Assessment and Audit Rules. | Respond to the ASMT-14 notice in the manner specified. An order can lead to a DRC-07 summary and separate recovery or appeal consequences. |
| Assessment of a non-filer under section 62 | Section 62 assessment order; a later valid return can have a specific statutory effect | Section 62(2) provides a 60-day period after service of the assessment order for filing a valid return that deems that order withdrawn, while interest and late fee remain payable. This is not a general extension for replying to notices. | Read the order and the current statutory text at CGST Act, section 62 and obtain advice on any resulting demand or remedy. |
How to reply online, step by step
1. Open the response route named in the notice
Sign in to the GST portal through your normal authenticated access and use the response link or menu identified in the notice. Do not select a form merely because its name looks familiar. Confirm that the GSTIN, notice reference and tax period displayed on the response screen match the communication you received. If the notice directs a different channel, follow that direction and retain evidence of the route used.
2. Check the form before entering text
For a scrutiny discrepancy, confirm that the notice is ASMT-10 and that the explanation route is ASMT-11. For a show-cause matter, check that the screen corresponds to DRC-06 and displays the notice reference and date. For a section 63 proposal, verify the ASMT-14 details. A mismatch is a reason to pause and seek clarification rather than filing an answer in the wrong proceeding.
3. Prepare the factual answer offline
Draft in a word processor or spreadsheet first. Use the notice’s sequence and headings so the officer can match every allegation to a response. Reconcile figures to your books, filed returns and payment records before uploading. Keep the final text within any portal character or file-size limits, but do not omit a material explanation merely to make it shorter; place supporting detail in a clearly indexed attachment when necessary.
4. Complete the portal fields carefully
Enter the GSTIN, notice reference and date, financial year and reply text exactly as shown. DRC-06 provides a field for the reply, a list of uploaded documents and an option to request a personal hearing. Select the hearing option deliberately and explain briefly why oral clarification is material to the disputed facts or law.
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5. Upload only relevant, readable evidence
Use descriptive file names and an index. A practical naming pattern is 01_Return_Reconciliation_FY2024-25.pdf or 02_Invoice_Annexure_A.pdf. Check that scans are legible, pages are in order and the figures in the attachment agree with the reply. Do not upload an unindexed dump of every business record; irrelevant material can obscure the documents that actually answer the notice.
6. Review and submit
Before final submission, compare the preview with your offline draft. Recheck the legal period, tax amounts, interest or penalty figures, annexure references, hearing selection and contact details. Electronic submissions and signatures are governed by the GST rules, but the exact signature or verification screen can vary by notice type. The CBIC registration-rules page describes electronic submission and signature provisions: CBIC GST Registration Rules.
7. Preserve proof immediately
Save the portal acknowledgement, ARN or other receipt, the submitted reply as a PDF or printout, the exact attachment set and a screenshot showing successful submission. Record the date and time in a case log. A browser confirmation alone is not a substitute for the portal-generated receipt.
Build a concise, evidence-led reply
A strong reply is organized around the notice, not around a general description of your business. Use this order:
- Heading and particulars: GSTIN, legal name, notice reference and date, financial year or tax period, and the provision cited.
- Preliminary statement: State whether you accept, partly accept or dispute the allegation, and identify any service or factual issue that affects your ability to answer.
- Point-by-point response: Keep the same numbering and sequence as the notice. Answer each allegation directly before adding background.
- Facts and legal grounds: Explain the transaction, return entry, classification, tax calculation or procedural issue using dates and figures that can be checked.
- Reconciliation or calculation: Show how the amount in the notice compares with returns, ledgers, invoices, credit notes, e-way bills or payments. Explain every variance.
- Indexed evidence: List each file and the proposition it supports. Refer to the index number in the body.
- Specific request: Ask for the discrepancy to be treated as explained, the proposed demand to be dropped or corrected, or another outcome that the cited provision permits.
- Hearing request: Where the form offers it and oral clarification would help, select the option and state the issues for discussion.
Use a working matrix before uploading:
| Notice allegation | Taxpayer response | Supporting document | Unresolved factual point |
|---|---|---|---|
| Copy the allegation or paragraph number | One clear conclusion followed by the calculation or facts | Index number, file name and relevant page | State exactly what remains to be clarified and why |
| Mismatch between return and invoice data | Explain timing, amendment, cancellation or reconciliation | Return extract, invoice register and reconciliation | Identify any counterparty or system data still being checked |
| Proposed tax, interest or penalty | Show the disputed base, rate, period and payment history | Ledger, challan, payment proof and calculation sheet | Separate admitted amounts from contested amounts |
Possible supporting records include returns, invoices, ledger extracts, payment proof, reconciliations, contracts, e-way bills, correspondence and prior filings. The right set depends on the allegation. Attach only records that support a stated proposition and ensure that the totals reconcile to your books and filed returns.
Personal hearing, extensions and procedural limits
DRC-06 expressly includes an “Option for personal hearing.” If the notice or applicable provision permits a hearing, request it through the form and identify the issues that cannot be resolved adequately from documents alone. A hearing request is not a guarantee that a particular date, mode or outcome will be granted.
For a Rule 99 scrutiny notice, the rule permits the officer to allow a further period beyond the stated explanation period, but an extension is discretionary. Ask before the original period expires, explain the specific reason, identify the documents still needed and propose a realistic date. Keep the request and any response with the case record. Do not assume that filing an extension request stops the running of the original period or stays recovery unless the authority confirms that effect.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What to do after filing
Monitor the GST portal and registered contact channels for a hearing notice, further query, clarification request, rectification, order or demand summary. Maintain a dated chronology containing every submission, acknowledgement, call or letter. If the portal shows a different status from your saved receipt, preserve both records and seek clarification through the official channel.
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A free scan shows the junk files, broken settings and background clutter dragging Windows down - then fixes them in one click.Free scan · Windows 10 & 11An adverse order is a new decision point, not merely another notice. Have a qualified GST practitioner, chartered accountant or tax lawyer examine the order, demand summary, service evidence, disputed computation and the statutory appeal route. Calculate any appeal or payment deadline from actual service and the law applicable to that order. There is no single appeal period that safely covers every GST notice or order.
Special point for non-filer assessments
If the communication concerns a section 62 assessment because returns were not filed, do not treat the post-order remedy as a normal reply extension. The cited statutory text says that a valid return filed within 60 days after service of the assessment order deems that assessment order withdrawn, while interest and late fee continue to be payable. Confirm that the return is valid, identify the exact service date and review the resulting liability before relying on this route.
Common mistakes and how to correct them
- Using a generic deadline: Correct it by identifying the form and provision first; Rule 99, section 63 and section 62 contain different route-specific periods.
- Replying to the email instead of the portal notice: Use the channel specified in the authenticated notice and retain the portal receipt.
- Filing in the wrong form: Compare the notice reference, provision and tax period on the form before submission. Stop if they do not match.
- Sending a narrative without a reconciliation: Add a calculation that ties each disputed figure to returns, books and payment records.
- Uploading unindexed documents: Use numbered files and page references so the officer can locate the evidence supporting each paragraph.
- Ignoring service or missing annexures: Record when and how the notice was served, request missing material promptly and explain any resulting limitation on your response.
- Assuming a hearing request or reply prevents recovery: Neither outcome should be promised without the applicable provision and an order or communication from the authority.
- Waiting after an adverse order: Obtain professional advice quickly because the next remedy and deadline depend on the order’s statutory route.
When professional GST advice is warranted
Prompt advice is especially important where the notice proposes a substantial tax, interest or penalty amount; alleges suppression, fraud or wrongful availment; concerns several tax periods; relies on third-party data you cannot reconcile; follows a search or investigation; or has already resulted in an order or demand. A professional can test service, jurisdiction, limitation, calculation, evidence and the available appeal or rectification route. Even when you prepare the factual schedule yourself, have the final submission checked if the exposure is material.
Practical final check before submission
Confirm that the notice is genuine and complete, the legal route and form match, the deadline is calculated from the correct event, every allegation has a numbered answer, figures reconcile to the books and returns, attachments are indexed and readable, the hearing choice reflects your intent, and the final acknowledgement and filed documents are stored together. This process protects both the substance of your response and your ability to prove what was submitted.
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