WHAT IS

NOTICE ?
 As per the Cambridge English Dictionary, “Notice” means

- ‘to see or become conscious of something’

- ‘to bring someone to the attention of’

- ‘information or a warning given about something that is going to

happen in near future’.

 Notices under GST are communications by the GST Authorities.

 GST notices sent as a word of caution for any defaults noticed by authorities
for GST Compliance/to collect more info from taxpayers. GST notices are
called by different names such as SCN / Scrutiny Notice/ Demand notice.

 Purpose of notice/ intensity of default committed /action required from

taxpayer determine what a GST notice will be called.
REASONS FOR
NOTICES
Non-payment of GST liability / short-payment of tax with/ without
intent to defraud: show cause notice

GST Refund wrongly made with / without intent to defraud:

show cause notice

ITC wrongly availed / utilised.

Where a business liable but failed to obtain GST registration &

not discharged tax & other liabilities

Inconsistencies in reporting of Exports in GSTR-1 with information

available on ICEGATE.
Inconsistent declaration in GSTR-1 & e-way bill

Mismatch in details reported between GSTR-1 & GSTR-3B:

scrutiny notice

Difference in ITC claim in GSTR-3B vis-a-vis GSTR-2A/2B

Delay in filing of GSTR-1 & GSTR-3B consecutively for more

than six months
For furnishing any information related to records to be maintained by a
taxpayer

Non-reduction of prices due to reduced GST Rates with effect from the
date notified by CBIC. Thereby, a default is committed by taxpayer
(seller) for non-passing of the benefit of reduced prices (or GST rates)
to the ultimate consumers. The practice is known as profiteering.

Conduct of audit by tax authorities

 MODE OF
SENDING NOTICES
Hand-delivering the notice directly / by a messenger by a courier to
the taxpayer / his representative.

By registered post /a speed post / a courier with an acknowledgement-

addressed to the last known place of the business of the taxpayer.

Communication to the email address

Making it available on the GST portal after logging in.

By publication in a regional newspaper being circulated in the

locality- that of the taxpayer based on the last known residential
address.

If none of the above means is used, then by affixing it in some

prominent place at his last known place of business / residence. If
this is not found as reasonable by the tax authorities, they can
affix a copy on the notice board of the office of the concerned
officer / authority as a last resort.
TYPES OF GST
NOTICES
S. Notice Description Action Response time Consequences of
N form and limit not responding
o. Rules
1 REG-03 Rule Additional information Form REG-04 Within 7 Rejection of the
9(2) /clarification/ documents with working days application
relating to application for clarification, from the date (inform the
registration information and of receipt the applicant
/amendment document notice electronically in
/cancellation of Form REG-05
registration

2 REG-17 Rule SCN for cancellation of Reply, in form Within 7 Cancellation of

22(1) GST registration REG-18 working days GST registration
from the date in form REG-19
of service of
notice

3 REG-23 Rule SCN for rejection of Reply in form Within Cancellation of

23(3) application for revocation REG-24 7working days GST Registration
of cancellation of from the date will be revoked
registration. of service of
notice
S. Notice Description Action Response time Consequences
No. form and limit
section
4 GSTR-3A Default notice to non- File GST 15 days from Best judgement
Rule 68 filers of GST returns in Returns along the date of basis assessment
GSTR-1 / GSTR-3B / with late fees receiving by Dept.
GSTR-4 / GSTR-8 and interest notice including penalty
u/s 122

5 RFD-08 Rule SCN on rejection of Reply in form Within 15 days REJECTION order
92(3) GST refund RFD-09 of receipt of in form RFD-06
notice

6 ASMT-02 Additional Information Reply in form Within 15 days Application may

Rule 98(2) for provisional ASMT-03 with of service of be rejected
assessment under GST documents notice
S. Notice form Description Action Response time Consequences
No. and section limit

7 ASMT-06 Additional information form ASMT-03 Within 15 days Order, in form

Rule 98(5) for final assessment of the service ASMT-07 for
under GST of the notice amount
refundable
/payable

8 ASMT-10 Notice for intimating Reply in form Within the time Ex-parte
Rule 99(1) discrepancies in the ASMT-11 giving prescribed in assessment
GST return after reasons for the SCN or 30
scrutiny discrepancies days from the
date of service
of notice
9 ASMT-14 Assessment u/s 63 Appearance Within 15 days Assessment order
Rule 100(2) (best judgement before the of the notice in form ASMT-15
assessment) concerned
authority
S. Notice form Description Action Response time Consequences
No. and section limit

10 ADT-01 Rule Notice for conducting Attend in person Within the time Deemed that the
101(2) Audit u/s 65 and/ or produce prescribed in taxpayer doesn’t
records the notice possess necessary
records and
proceedings shall
be initiated
accordingly

11 DRC-01 Rule SCN for demand of tax Reply, in form Within 30 days Order passed
100(2) & DRC-06. of the notice with available
Rule 142(1) Payment in form details
(a) DRC-03

12 DRC 10 Notice for Auction of Pay outstanding As specified in Proceed with

Rule144(2) Goods u/s 79(1)(b) demand as per the notice auction and sale
form DRC-09
S. Notice form Description Action Response time Consequences
No. and section limit

13 DRC-11 Rule Notice to the successful Pay the bid Within 15 days Re-auction
144(5) & bidder amount from the date
Rule 147(12) of auction

14 DRC-13 Rule Notice to a third person Deposit the Not Applicable Deemed to be a
145(1) u/s 79(1)(c) amount defaulter
specified in the
notice & reply in
form DRC-14

15 DRC-16 Rule Notice for attachment Refrain from Not applicable Prosecution and
147(1)& Rule & sale of transferring/ penalties
151(1) immovable/movable creating charge
property/shares u/s 79 on the assets
IMPORTANT POINTS TO CONSIDER
 Understand the Business & issue involved
 Explain how the business operates
 Facts should be simple & understandable
 Confirm the facts along with documentary evidence
 Understand the relevant Section, Rules during the disputed period &
its applicability to the facts of the case
 Rebut all the allegations made in SCN
 Rules / Circulars beyond the Act are invalid
POINTS TO CONSIDER WHILE REPLYING
 Verify, whether it is in the prescribed Form.
 Find out whether the alleged default is committed by the recipient &
notice is self explanatory. If it is not so, write to issuing authority, to
clarify.
 Do not assume anything & do not reply hurriedly.
 Facts of the case are very important & should be written down first, before
writing a reply.
 Do not simply cite the case law, but write the applicable facts & applicable
ratio of the case cited.
 What lastly you expect the authority to do, shall be mentioned, instead of
merely mentioning that the Notice is bad in law.
Whether the notice is issued by the jurisdictional proper
officer?

 Central Tax Officers Jurisdiction

 Division of Tax payers between Center and State
 Authority who initiated the action is empowered to complete the
entire process of investigation, issuance of SCN, adjudication,
recovery etc
 Cross Empowerment not allowed
 State Tax Officers Jurisdiction
 Intelligence-based enforcement action can be taken by State or
Central Tax officers
Cir. No. 122/41/2019 &128/47/2019-GST dtd 23-12-2019

 DIN is mandatory for all the communications with the taxpayers,

including e-mail communication.
 Any communication made without DIN shall be invalid
 In certain exceptional cases, the notices/letters can be issued
without quoting DIN
 Can be verified at www.cbic.gov.in
 Notice shall be issued within the time limits prescribed in Sec
73/74/76
Rule 88C Manner of dealing with difference in liability
reported in statement of outward supplies & reported in
return

Tax payable as per outward supplies furnished in FORM GSTR-1 /

using the IFF exceeds the amount of tax payable in the return for
that period in FORM GSTR-3B, by such amount & such percentage,
as recommended by the Council, the said registered person shall
be intimated of such difference in Part A of FORM GST DRC-01B,
electronically on the common portal, & a copy of such intimation
sent to his e-mail address.
Contd..Rule 88C
 Registered person either-
 (a) pay the amount of differential tax liability, as specified in Part A of
FORM GST DRC-01B, fully or partially, along with interest u/s 50, through
FORM GST DRC-03 & furnish the details in Part B of FORM GST DRC-01B
electronically on the common portal; or
 (b) furnish a reply electronically on the common portal, incorporating
reasons in respect of that part of the differential tax liability that has
remained unpaid, in Part B of FORM GST DRC-01B

Where any amount (1) remains unpaid within the period specified & where
no explanation/ reason furnished by the registered person in default/ where
the explanation / reason furnished by such person not found to be
acceptable by the proper officer, the said amount shall be recoverable as
per section 79.
 CIRCULAR NO. 183/15/2022-GST

Supplier failed to file GSTR-1 for a tax period but filed Supplier filed GSTR-1 as well as return in GSTR-3B for a
return in GSTR-3B for said tax period, due to which tax period, but failed to report a particular supply in
supplies made in said tax period do not get reflected in GSTR-1, due to which the said supply does not get
GSTR-2A of recipients. reflected in GSTR-2A of recipient.

Proper officer shall first seek details from registered person

regarding all the invoices on which ITC has been availed by
registered person in his GSTR 3B but which are not reflecting
in his GSTR 2A. He shall then ascertain fulfilment of the
conditions of Sec, 16 of CGST Act in respect of ITC availed on
such invoices by said registered person

Supplies made to a registered person & invoice is issued as

per Rule 46 of CGST Rules containing GSTIN of recipient,
but supplier wrongly reported said supply as B2C supply,
instead of B2B supply, in FORM GSTR-1, due to which said
supply does not get reflected in FORM GSTR-2A of said
registered person.
Supplier filed FORM GSTR-1 as well as return in FORM
GSTR-3B for a tax period, but he has declared the supply
with wrong GSTIN of the recipient in FORM GSTR-1.
THANK YOU !!