A GST notice lands and the first instinct is panic. It shouldn't be. The department issues ASMT-10 notices as routine scrutiny — the vast majority close at the first reply, without any demand being confirmed.
What determines whether your case closes quietly or escalates into a formal demand is rarely the underlying facts. It is whether you responded — on time, addressing the right points, with the right documents attached.
Five notice types — at a glance
From FY 2024-25, Section 74A replaces the old Section 73/74 dual structure — one unified provision, 42-month notice window, and nil penalty if you pay within 60 days of the SCN.