GST Notices & Cases in India
Reply · Scrutiny · Demand · First appeal
A GST notice is not spam. ASMT-10, DRC-01, REG-17 and GSTR-3A have clocks attached. Comtax reviews the notice against your returns, drafts the reply and coordinates the hearing — online across India, with a CS desk in Paschim Vihar, West Delhi.
No “ignore it” advice · No guaranteed drop of demand · Due date on the PDF is the due date
*If the PDF and GSTIN reach us on a working day before the portal due date.
What a GST notice actually is
Under GST, the department talks to you through the portal: scrutiny of returns, tax demand, cancellation of registration, non-filing, refund queries and movement of goods. The form number on the PDF tells you the stage — intimation, scrutiny, show-cause or order.
Ignoring it does not make it go away. Unreplied scrutiny often becomes a demand. Unreplied REG-17 often becomes cancellation. An order you sleep on becomes an appeal with pre-deposit.
Comtax Business Consultants (Comtax) is a Corporate Secretarial firm. We draft notice replies, reconcile GSTR-1 / 3B / 2B, assemble annexures and coordinate hearings. This page is not a click-by-click GST portal tutorial and not a promise that every demand will be dropped.
Notices we handle most often
If your PDF has a different form, still send it. The list below is what Delhi NCR and pan-India files usually contain.
ASMT-10
Scrutiny of returns — 1 vs 3B, ITC vs 2B, turnover or tax-rate flags. Reply with reconciliation, not a paragraph of English.
DRC-01A
Intimation before a formal show-cause. This is the cheap stage to admit what is due and contest what is not.
DRC-01 / SCN
Show-cause for tax, interest and penalty (often sections 73 or 74). Facts, invoices and law have to travel together.
REG-17 / cancellation
Show-cause to cancel GSTIN — non-filing, address, suspected dummy registration or field visit. Clock is short.
GSTR-3A
Non-filing of returns. File what is pending, compute late fee/interest, then close the notice trail.
ITC mismatch
ITC in 3B higher than 2B, vendor non-compliance, or ineligible credits. Vendor follow-up plus working papers.
Refund queries
Deficiency memos and queries on RFD files. Incomplete annexures are why refunds stall, not “the portal.”
Assessment / best judgment
When books were not produced or returns were missing. Reconstruction of the period is the work.
Orders & first appeal
If an order is already out, the reply window may be over. We map section 107 timelines and pre-deposit next.
What to do in the first 24 hours
- Download the notice from the GST portal — do not rely on a forwarded screenshot
- Read the form number, GSTIN, tax period and due date
- Do not file a casual portal reply the same evening
- Pull GSTR-1, 3B, 2B, e-invoice/e-way data for that period
- Keep invoices, ledgers and bank proofs ready — officers ask for them
- If REG-17: check whether returns are pending and whether the principal place of business still exists on paper
- If DRC-01 / order: separate admitted tax from disputed tax before anyone pays
What we need from you
- Notice / SCN / order PDF from the portal
- GSTIN and authorised-signatory access (or we file with your OTP)
- GSTR-1, 3B and 2B for the period named
- Sales and purchase workings / invoice pack
- If ITC issue: vendor GSTIN list and follow-up status
- If cancellation: address proof, electricity/rent, photographs if a visit happened
- Previous replies already filed on the same issue (if any)
How Comtax works a GST case
High-level stages only. We will not publish a portal click-guide. Incomplete workings are what lose cases — not “not knowing which button to press.”
Read the form & due date
Reconcile 1 / 3B / 2B
Draft reply + annexures
File & track on portal
Hearing / appeal if needed
Where files usually go wrong
- Ignoring ASMT-10 until DRC-01 arrives
- A two-line reply with no reconciliation sheet
- Claiming ITC the 2B never supported
- Paying the full demand without splitting admitted vs disputed
- Missing the REG-17 clock and losing the GSTIN
- Filing returns after 3A but never closing the notice
- Copy-paste replies from the internet
- Missing the first-appeal limitation after an order
What Comtax handles
- Notice diagnosis — scrutiny vs SCN vs order vs cancellation
- GSTR-1 / 3B / 2B and invoice-level working papers
- Draft reply in the language officers actually read
- Portal filing and acknowledgement tracking
- Personal hearing note and document set
- First-appeal grounds, annexures and pre-deposit planning
- Fixing the return process so the same notice does not repeat
Fees depend on form, tax period and demand size. We quote after reading the PDF — not a fake “₹999 notice pack.”
Scrutiny vs demand vs appeal
People search “GST cases” for three different problems. The remedy is not the same.
- Scrutiny / ASMT-10: Still a conversation. A clean recon can close it. This is the cheapest stage.
- Show-cause / DRC-01: Allegations are on record. Reply + hearing. Silence often becomes a confirmed demand.
- Order already issued: Reply window may be over. First appeal (typically section 107) and pre-deposit rules start to matter.
- Cancellation SCN: Business continuity issue. Address, returns and visit papers first — legal poetry later.
Related GST work
Many notices exist because registration was weak or monthly filing was sloppy. If the GSTIN itself is at risk, or returns are the root cause, we fix that track too.
Pan-India notice support
GST is a national portal. We work notices for businesses in Mumbai, Bengaluru, Hyderabad, Jaipur, Lucknow and other cities on shared PDFs and working sheets.
Delhi NCR desk
Walk in at Paschim Vihar, West Delhi with the notice and books if a field visit, address issue or cancellation SCN needs physical papers.
Frequently asked questions
GST notice reply in India — ASMT-10, DRC-01, cancellation, timelines and what Comtax will not promise.
I received a GST notice. What should I do first?
Open the GST portal (and the email/SMS), download the notice PDF, note the form number and the due date, and do not ignore it. Do not file a one-line reply. Share the notice with us with your GSTR-1 / 3B / 2B and the period it covers so the reply matches the officer’s actual allegation.
What is ASMT-10?
ASMT-10 is typically a scrutiny notice under the GST return-scrutiny process. Officers often flag GSTR-1 vs 3B differences, ITC claimed vs GSTR-2B, or turnover mismatches. A structured reconciliation and reply is required — not a generic letter.
What is DRC-01 / DRC-01A?
DRC-01A is often an intimation before a formal show-cause. DRC-01 is the summary of a show-cause notice for tax, interest and penalty (commonly under sections 73 or 74). The reply window is short. Treating DRC-01A as “just information” is how demand orders get confirmed.
What is GST REG-17?
REG-17 is a show-cause notice for cancellation of GST registration. Typical triggers: non-filing, address not found, suspected dummy registration, or officer field visit issues. You reply within the stated time. A cancelled GSTIN breaks e-invoicing, e-way bills and marketplace selling.
What is GSTR-3A?
GSTR-3A is a notice for non-filing of GST returns. The fix is usually to file the pending returns (with late fee/interest as applicable) and then close the notice trail — not to argue the notice while returns stay open.
How many days do I have to reply?
It depends on the form. Many notices give 7, 15 or 30 days from the date of issue or service. The due date on the PDF and portal is what matters — not a WhatsApp rumour. If the date has passed, we still review whether a delayed reply, adjournment request or appeal path is still open.
Can Comtax guarantee the demand will be dropped?
No. Outcomes depend on facts, documents and the officer / appellate authority. We prepare a complete, consistent reply and hearing pack. We do not sell “notice cancelled in 24 hours” guarantees.
Do you file GST appeals?
We support first-appeal documentation (typically under section 107) — grounds, annexures, portal filing coordination and pre-deposit planning as applicable. High Court / tribunal strategy is scoped separately and may need counsel. We will tell you which forum actually fits the order you have.
Is this only for Delhi?
No. GST notices are on the national portal. We handle files across India online. Delhi NCR businesses can walk into Paschim Vihar, West Delhi with the notice printout and books.
Should I pay the amount shown on the notice immediately?
Not blindly. Some intimations are best closed by paying admitted tax; some demands are wrong and should be replied or appealed. Paying the full disputed amount without reading the notice can weaken your position. We separate admitted vs disputed before anyone pays.
Send the notice before the due date lapses
WhatsApp or email the PDF. We tell you whether this is scrutiny, a show-cause, a cancellation risk or an appeal — and what the reply must contain.
Paschim Vihar, West Delhi · Serving businesses across India