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Step 1 of 3ASMT-10
Scrutiny Notice
Discrepancy in returns — clarification sought
DRC-01
Demand Notice
Tax, interest or penalty demand u/s 73/74
SCN
Show Cause Notice
Why penalty / tax should not be levied
REG-03
Registration Query
Additional info required for GST registration
REG-17
Cancellation Notice
Suo moto cancellation of GST registration
CMP-05
Composition Notice
Discrepancy in composition scheme returns
Taxpayer & Notice Details
Step 2 of 3Review & Print
Step 3 of 3ASMT-10Scrutiny of Returns
Officer has found discrepancy between your GSTR-1 and GSTR-3B or GSTR-2A. Clarification required within 30 days.
DRC-01Summary of Show Cause Notice
Tax demand u/s 73 (non-fraud) or 74 (fraud/suppression). Reply within 30 days to avoid ex-parte order.
SCNShow Cause Notice
Issued before levying penalty or tax. Must reply with facts and supporting documents.
REG-03Registration Query
GST officer seeking additional documents or clarification during registration process.
Received a complex GST notice?
Adv. Mahtab Ali Ansari handles GST notices, SCNs, appeals before Appellate Authority and GST Tribunal.
Is a reply to ASMT-10 mandatory?
Yes. ASMT-10 is a scrutiny notice under Section 61 of the CGST Act requiring you to explain discrepancies in your GST returns. Failure to reply within the specified time (usually 30 days) can result in a best-judgment assessment under Section 62, where the officer determines your tax liability without your input.
What is the difference between DRC-01 and a Show Cause Notice (SCN)?
DRC-01 is a summary of the tax demand issued alongside an SCN — it quantifies the demand in a standardised format. The SCN (Show Cause Notice) is the detailed notice explaining why tax, interest or penalty is being demanded. You typically need to reply to both the SCN and acknowledge the DRC-01.
Can I use this draft reply as-is or do I need a CA to review it?
This tool generates a structured draft reply covering the standard legal grounds — it is a starting point, not a final submission. For complex matters involving large tax demands, fraud allegations, or if you are unsure of the grounds for the notice, it is strongly advisable to have a qualified CA or tax advocate review and customise the reply before filing it on the GST portal.
Where do I submit my reply to a GST notice?
All replies to GST notices must be submitted online through the GST portal at gstin.gov.in under Services → User Services → My Applications or through the notice reference in your dashboard. Physical submission is generally not accepted. Make sure to reply within the time limit mentioned in the notice — usually 15 to 30 days.