Received a GST or income-tax notice? Understand exactly what it means, what the deadlines and penalties are, and prepare a professionally structured draft reply – free, built and maintained by a practising Chartered Accountant, updated for FY 2026-27.
GST notices
| Notice | What it means | Reply form | Typical time | Tool |
|---|---|---|---|---|
| DRC-01 / DRC-01A | Show cause notice (or pre-notice intimation) demanding tax under Section 73 / 74 / 74A | DRC-06 (Part B for DRC-01A) | Date given in notice; typically 30 days | LIVE – Draft generator |
| ASMT-10 | Scrutiny of returns – discrepancies noticed | ASMT-11 | 30 days | LIVE – Draft generator |
| DRC-01C | ITC in GSTR-3B exceeds GSTR-2B (Rule 88D auto-intimation) | Part B of DRC-01C | 7 days | LIVE – Reconciliation tool |
| DRC-01B | Liability in GSTR-1 exceeds GSTR-3B (Rule 88C auto-intimation) | Part B of DRC-01B | 7 days | LIVE – Reconciliation tool |
| REG-17 | Show cause for cancellation of registration | REG-18 | 7 working days | LIVE – Draft generator |
| GSTR-3A | Return not filed – file within 15 days | File the return | 15 days | LIVE – Guide |
Income-tax notices
| Notice | What it means | How to respond | Tool |
|---|---|---|---|
| 143(1)(a) / 143(1) intimation | Adjustment / demand after return processing | Respond online (agree / disagree) | LIVE – Response tool |
| 139(9) defective return | Return treated defective – fix within 15 days | Correct on e-filing portal | LIVE – Response tool |
| 142(1) inquiry | Documents / information called for assessment | Submission with annexures | LIVE – Guide + letter tool |
| 148 / 148A reassessment | Income believed to have escaped assessment | Objection letter + return | LIVE – Objection generator |
Golden rules when any tax notice arrives
- Never ignore it. An ex parte order on non-reply is the costliest outcome – even a short reply with an adjournment request protects you.
- Check the basics first: is it addressed to your GSTIN/PAN, does it carry a DIN, is it signed, is it within the limitation period, and which section is invoked? Defects here can decide the matter.
- Diarise the deadline the day the notice lands – most GST notices allow 7 to 30 days, and adjournments are limited (maximum three under Section 75(5)).
- Always ask for a personal hearing. Under Section 75(4) of the CGST Act it is mandatory before any adverse order.
- Reply with documents, not assertions – reconciliations, invoices, ledgers and proofs as numbered annexures.
- Pay what you genuinely owe early – paying tax with interest before or within the notice window eliminates or sharply reduces penalty (nil under Section 73; 15-25 percent under Section 74; 60-day windows under Section 74A).
- Take professional help for high stakes – fraud allegations, large demands and reassessments deserve a professional’s attention. You can also ask a CA here.
Frequently asked questions
What happens if I do not reply to a GST notice?
The officer can pass a best-judgment or ex parte order confirming the entire proposed demand with interest and penalty, and recovery can follow. Registration-cancellation notices can end in cancellation. Always reply, even if only to seek time.
Can I reply to a GST notice myself or do I need a professional?
For small, fact-based mismatches with clean documentation, a well-structured self-reply is possible – that is what the tools here help with. For fraud allegations under Section 74, large demands, or reassessment notices, professional representation is strongly recommended.
Where do I see my GST notices?
GST portal – Services – User Services – View Additional Notices/Orders (demand and scrutiny notices), and the Returns dashboard for DRC-01B/01C intimations. Also watch the e-mail and mobile registered on the GSTIN.
Are these draft-reply tools really free?
Yes – free, no sign-up, built by a practising CA. The drafts are watermarked for professional review because a reply should always be checked against your actual records before filing.