Quick answer
How do I reply to a GST notice?
For a GST notice reply, log in to gst.gov.in, open the notice under your notices and orders, read the issue and deadline, then file the reply in the form named on the notice with supporting documents. Reply before the due date shown. Missing it can lead to an order passed without hearing your side.
- Every notice names its form and reply deadline
- Reply on the portal, with documents attached
- REG-17 proposes cancellation; reply in REG-18
- ASMT-10 flags return discrepancies
- Revocation of cancellation is applied for in REG-21
Why a timely GST notice reply matters
A GST notice is the department's formal request for information or explanation. If you reply on time with the right documents, many notices close without any demand. If you do not reply, the officer can decide on the records available, which usually means a tax demand, a rejected application or a cancelled registration.
Notices reach you on the portal and by email to the address in your registration. Many small businesses in Delhi miss them because the registered email belongs to a former accountant or is rarely checked. Make sure your contact details on the portal are current, and check the notices section at least once a month.
Common GST notices and what they mean
The common GST notices are a registration query (REG-03), a show cause notice for cancellation (REG-17), a notice for non-filing of returns (GSTR-3A), a scrutiny notice on return discrepancies (ASMT-10) and demand-related notices (DRC-01A and DRC-01). Each has its own reply route.
| Notice | When it is issued | How to respond |
|---|---|---|
| GST REG-03 | Query on a new registration or amendment application | Reply in Form GST REG-04 with the clarification or documents asked for |
| GST REG-17 | Show cause notice proposing cancellation of registration | Reply in Form GST REG-18 and fix the cause, for example file pending returns |
| GSTR-3A | Default notice for not filing a return | File the pending return with late fee; the notice closes when the return is filed |
| GST ASMT-10 | Scrutiny of returns finds discrepancies (Section 61) | Reply in Form GST ASMT-11 with explanation, or pay the shortfall |
| GST DRC-01A | Intimation of tax ascertained before a show cause notice | Pay, or reply with your objections in the form's Part B |
| GST DRC-01 | Show cause notice for a demand under Section 73 or 74 | Reply in Form GST DRC-06 with facts, law and documents; ask for a hearing |
Form names as used on the GST portal, checked October 2026. Always follow the form and deadline printed on your own notice.
Need help with GST notice reply? Talk to a chartered accountant in Delhi today. First call is free.
How to draft a GST notice reply: step by step
A good reply answers each point raised, in the order raised, with documents that prove what you say. Read the notice twice, list every allegation or question, gather records for each one, then file the reply on the portal in the form the notice names.
- 1
Download the notice
Open Services, User Services, View Notices and Orders on gst.gov.in. Note the form, reference number, issue and reply date.
- 2
List each point raised
Break the notice into separate questions or allegations. Each needs its own answer in the reply.
- 3
Reconcile the numbers
Compare GSTR-1, GSTR-3B, GSTR-2B and your books for the period. Most mismatch notices are explained or settled here.
- 4
Prepare documents
Collect invoices, ledgers, e-way bills, bank statements, credit notes or contracts that support each answer.
- 5
Draft and file the reply
Write a clear, numbered reply, attach the documents and file it in the named form before the due date. Ask for a personal hearing if a demand is proposed.
- 6
Follow up
Track the notice status. If the officer passes an order you disagree with, discuss appeal options with a CA promptly.
What if you ignore a GST notice?
Ignoring a GST notice usually leads to an order passed on the department's view: a new registration is rejected, an existing one is cancelled, or a tax demand is confirmed with interest and penalty. Recovery action can follow a confirmed demand.
Even if you think the notice is wrong, reply. A short reply saying the returns have now been filed, with proof, often closes a non-filing notice. A reply explaining a timing difference between GSTR-1 and GSTR-3B often closes a scrutiny notice. If you cannot gather documents in time, ask the officer in writing for more time before the deadline passes.
GST cancellation: how a registration is cancelled
GST cancellation happens in two ways. You can apply to cancel your own registration in Form GST REG-16, for example when the business closes. Or an officer can cancel it after a show cause notice in REG-17, commonly for long non-filing of returns.
Before you apply for voluntary cancellation, file all pending returns and clear dues. After cancellation, a final return in Form GSTR-10 is due, and you remain liable for tax on stock and capital goods held on the date of cancellation. Closing a company or LLP also has its own steps; see our company closure page.
- Voluntary: business closed, sold, merged or no longer liable to register.
- By the officer: returns not filed for a long period, business not found at the address, or registration obtained by wrong information.
- Suspension: while cancellation is pending, the registration may be suspended, which blocks normal filing activity.
GST revocation: restoring a cancelled registration
If an officer cancelled your registration on their own motion, you can apply for revocation in Form GST REG-21. File all pending returns and pay tax, interest and late fees first. If the officer accepts the reasons, the registration is restored by an order in REG-22.
The window for filing revocation is limited and counted from the date of the cancellation order. The rules on this window have changed more than once, so check the current limit on the portal the day you receive the order. If the window has passed, the route becomes an appeal or a fresh registration, both slower. If you need a new number instead, see GST registration.
Return mismatch notices after the GSTR-3B hard-lock
Mismatch notices arise when GSTR-1, GSTR-3B and GSTR-2B tell different stories: sales reported in one but not the other, or credit claimed that suppliers never reported. Since July 2025, GSTR-3B liability is locked to GSTR-1, so many old mismatches can no longer happen, but credit mismatches still do.
The fix is monthly discipline. Correct sales errors through GSTR-1A before filing GSTR-3B, reconcile purchases with GSTR-2B every month, and follow up with suppliers who have not filed. Our GST return filing service includes this reconciliation, which prevents most scrutiny notices.
Documents to keep ready for a GST notice
Keep the notice, your GST returns for the period, GSTR-2B, the sales and purchase registers, invoices, e-way bills, bank statements and any contracts. For a cancellation notice, also keep proof that the business operates at the registered address.
- A copy of the notice with its reference number and reply date.
- GSTR-1, GSTR-1A, GSTR-3B and GSTR-2B for the period in question.
- Sales and purchase ledgers, and the stock register if stock is questioned.
- Invoices, debit and credit notes, and e-way bills.
- Bank statements showing payments to suppliers and receipts from buyers.
- Rent agreement, photos of the name board and utility bills if your address is questioned.
GST notice reply help in Delhi
Our listed firms read the notice, reconcile the data, draft the reply and attend hearings where needed. You get a fixed quote after the firm has seen the notice, because the work for a simple non-filing notice differs a lot from a demand under Section 73 or 74.
- Khubchandani & Co. Chartered Accountants handles GST and tax compliance and is a chartered accountant firm.
- Moneymji handles GST returns and compliance for small businesses.
Your notice will come from either the Delhi State GST department or a Central GST office, depending on your assigned jurisdiction. Businesses near Shalimar Bagh and across North West Delhi can bring notices to our Netaji Subhash Place office. Compare all firms on the CA firms in Delhi page.
Frequently asked questions
How many days do I get to reply to a GST notice?
The reply period depends on the type of notice and is printed on the notice itself. Read the reply date as soon as the notice arrives and plan backwards from it. If you need more time, ask the officer in writing before the date passes, giving a reason.
What is GST cancellation?
GST cancellation ends a GST registration. It can be voluntary, when you apply in Form GST REG-16 because the business has closed or is no longer liable, or initiated by an officer after a REG-17 show cause notice. A final return in GSTR-10 follows cancellation.
What is GST revocation?
GST revocation is the process to restore a registration cancelled by an officer. You file Form GST REG-21 after filing all pending returns and paying dues. The window to apply is limited and counted from the cancellation order date, so act quickly and check the current limit on the portal.
What does an ASMT-10 notice mean?
ASMT-10 is a scrutiny notice under Section 61 of the CGST Act. The officer has found differences in your returns, often between GSTR-1, GSTR-3B and GSTR-2B. Reply in ASMT-11 with an explanation and reconciliation, or pay any genuine shortfall with interest.
Is a DRC-01 notice serious?
Yes. DRC-01 is a show cause notice proposing a tax demand under Section 73 or Section 74 of the CGST Act. It needs a full written reply in DRC-06 with documents, and usually a personal hearing. Get professional help for a DRC-01 rather than replying informally.
Can I reply to a GST notice myself?
Yes, any taxpayer can reply on the portal. Simple notices, such as a non-filing reminder that closes once you file, are easy to handle yourself. Demand notices and cancellation notices are better handled with a CA, because a weak reply can lead to an order that is costly to reverse.
My GST registration was cancelled for non-filing. What now?
File every pending return with late fee and interest, then apply for revocation in Form GST REG-21 within the allowed window. Explain why returns were not filed. If the window has passed, speak to a CA about appeal or a fresh application. Do not keep trading under a cancelled number.
Why did I get a GST notice when my returns are filed?
Filed returns can still differ from each other or from your suppliers' returns. Common triggers are input tax credit claimed above GSTR-2B, sales reported in e-way bills but not in GSTR-1, or a tax rate applied wrongly. A reconciliation usually shows the cause quickly.
Where do GST notices appear on the portal?
Log in to gst.gov.in and open Services, User Services, View Notices and Orders. Registration-related notices also appear in the registration section. The department emails a copy to your registered email, so keep that address current and check both the inbox and spam folder regularly.
Do you help with GST notices across Delhi?
Yes. Notices are answered online, so we work with businesses across Delhi, from Rohini and Wazirpur to Okhla and Laxmi Nagar. For hearings, the firm handling your case will tell you whether it can appear for you or attend with you at the GST office.