SERVICE: GST Notices

Name of Notice Form

Description of Notice

Response Required

Time Limit for Response

Consequences of No Response

GSTR-3A

Default notice for taxpayers who don’t not file their GST returns they are in GSTR-1, GSTR-3B, GSTR-4, or GSTR-8

File the require GST returns along with late fees interest on the GST liability (if any)

15 days from the date of receiving of the notice

Assessment of tax to the best judgement by using the available information.

Assessment of tax to the best judgement by using the available information.

In addition, applicable penalty of Rs. 10,000, or 10% of the due GST, whichever is more.

CMP-05

Show Cause Notice (SCN) questioning the taxpayer’s eligibility to be a composition dealer

Reasons must  provide in CMP-06, justifying the taxpayer’s eligibility it is for the composition scheme

15 days from the date of receiving the notice

Penalty as per Section 122 and an order in CMP-07 denying benefits of the composition scheme to the taxpayer

REG-03

Sent while verification of GST registration application to ask the taxpayer. Furthermore, this is to clarify details enter in the application and the documents provide. The same notice form is applicable for amending the GST registration.

Respond through reply letter in REG-04 clarifying the information provide

7 working days from the date of receiving the notice

Such application reject and the applicant is inform for the same in REG-05 electronically

17( REG)

SCN asking justification as to why the GST registration of taxpayer. Moreover, it should not be cancel for the reasons mention in the notice.

Respond through reply letter in REG-18 giving justifying reasons as to why GST registration should not be cancel

7 working days from the date of receiving the notice

GST registration is cancel in REG-19

REG-23

SCN asking justification as to why the cancellation of taxpayer’s GST registration It should revoke for the reasons discuss in the notice.

Reply through reply letter in REG-24

working (7 days) from the date of receiving the notice

Cancellation of GST registration will revoke

REG-27

For migration of taxpayers from VAT to GST regime. A notice may be issue within the specific time. In REG-26 for not making an application after obtaining provisional registration. Furthermore, it is not for providing complete or accurate details in it.

Respond by applying in REG-26 and appear before the GST authority it provide reasonable opportunity to be heard

None

Cancellation of provisional registration issued in REG-28

PCT-03

SCN for the GST practitioner’s misconduct.

Respond within the time specify in the SCN

Within the time specify in the SCN

Order for the cancellation of the individual’s license as a GST practitioner

RFD-08

SCN asking why GST should not refund to the taxpayer

Reply through  letter in RFD-09

15 days from the date of receiving the notice

Rejection of GST refund application order in RFD-06

ASMT-02

Notice seeking additional information. Moreover, this details for carrying out provisional assessment under GST

Respond in ASMT-03 with require documents

15 days from the date of receiving the notice

Possible rejection of application for provisional assessment

06 (ASMT)

Notice seeking additional information for carrying out final assessment. It is under GST for applicants of provisional assessment.

Respond in 15 days of receiving the notice

15 days from the date of receiving the notice

ASMT-07 may authorise without considering the applicant’s views

ASMT-10

Scrutiny notice intimating discrepancies in file GST returns after scrutiny. It is along with any payable tax, interest, or other amounts relate to such discrepancy.

Reply in ASMT-11 providing reasons. These reasons are for the discrepancies in GST returns

Within the time specify in the notice, or within 30 days from the service date. These dates are such as such notice or such deadline notified

Assessment of taxpayer is proceed on the basis of the information available which may lead to prosecution and penalty

ASMT-14

SCN for assessment under Section 63 – reasons for assessing depend on best judgement

Respond in written and then appear before the GST authority who issue the notice

15 days from the date of receiving the notice

Assessment order in ASMT-15 may not favour the individual being assessed

ADT-01

Notice for an audit to be conducted by a GST authority under Section 65

Attend in person as specify in the notice, or produce relevant records

Within the time specify by the notice

Taxpayer is presumed to not be in possession of books of accounts it will initiate proceedings

RVN-01

Notice is issued under Section-108 by the revisional authority to the taxpayer before the revision order of appeals is passed it is giving the taxpayer enough opportunity to be heard Revision order is usually passed to fix errors in appeal orders passed under Section 108.

Respond in specify time, and/or appear before the GST authority who has passed the revision order on a given date and time

7 working days from the date of receiving the notice

Decided ex-parts based on merits and records available

Enquiry Notice by Directorate of Anti-profiteering

When supplier does not pass the benefit of ITC or reduced GST rates to the supplier. All interested parties get a notice asking for additional information

Cooperate in proceedings and provide all required evidence

As specified in the notice

Proceedings will be initiated ex-parte by the Directorate of Anti-profiteering. Furthermore, it is based on the evidence available.

DRC-01

SCN issued for demanding unpaid or shortly paid tax with or without fraudulent intention. In addition, served along with details statement in DRC-02.

Respond in RDC-03 for paying the demanded tax. This amount as per the notice with any applicable interest and penalty. If no fraud is committed penalty is charged only if payment is made after the prescribed time limit) respond to the SCN through DRC-06.

30 days from the date of receiving the notice

Order may be passed with higher penalty or prosecution. This is within 3 years from the due date of filing annual returns of the financial year for which tax is payable.

10 & 17 (DRC)

Auctioning goods under Section 79(1)(b) – a reference to the demand order will be given. Furthermore, it being the order of recovery through specified officer under Section 79, Or, Recovery by executing the decree.

Should be able to pay the outstanding demand as per form DRC-09

As specified by the notice before the sale. In addition, last day of auction/bid cannot be before 15 days from the issue date of notice

E-auction and sale

DRC-11

Notice to the successful bidder.

Payment of the full amount of the bid/auction

Within 15 days from the auction date

Re-auction will be conducted by the proper officer.

DRC-13

Recovering outstanding tax from a third person.

Deposit specify amount as per the notice and respond in DRC-14.

Not Applicable

Considered as defaulter with respect to the specify amount. This amount is as per the notice and may be subjected to prosecution and penalty.

16 (DRC)

Notice for attachment and sale of movable/immovable goods/shares under Section 79.

Taxpayer will be prevent from transferring or creating a charge.  It can change in any way on the said goods, any transfer or charge will be invalid.

Not Applicable

Any contravention of the notice may invite prosecution and/or penalty.