Expert Response to Every Type of GST Notice — Scrutiny Notice (ASMT-10), Show Cause Notice (DRC-01), Assessment Orders (Section 62/63/64), Demand Orders (DRC-07) & Penalty Proceedings under Section 73/74 CGST Act.
Received a GST notice? Don't panic — but don't ignore it either. Every notice has a deadline and ignoring it triggers escalation: scrutiny → SCN → demand → recovery → bank attachment. CA Alok Kumar's 110+ member team drafts legally sound replies, handles portal filings, represents you during personal hearings, and protects your business from unjust demands.
Understanding which notice you received is the first step to an effective defence.
| Notice/Form | Section | Purpose | Reply Form | Deadline | Severity |
|---|---|---|---|---|---|
| ASMT-10 | Section 61 | Scrutiny notice — discrepancies in GST returns (GSTR-1 vs 3B, ITC mismatch) | ASMT-11 | 30 days (+15 extension) | Medium |
| DRC-01A | Rule 142(1A) | Pre-SCN intimation — voluntary payment opportunity before formal SCN | DRC-01A Part B / DRC-03 | As specified | Medium |
| DRC-01 | Section 73/74 | Show Cause Notice — formal demand for tax, interest & penalty | Reply on portal | 30 days | High |
| DRC-07 | Section 73/74/75 | Final Demand Order — after adjudication, specifies tax + interest + penalty | APL-01 (appeal) | 3 months (appeal) | Very High |
| ASMT-13 | Section 62 | Best Judgment Assessment — for non-filing of returns | File valid return (60 days) | 60+60 days | High |
| ASMT-14+DRC-01 | Section 63 | Assessment of unregistered persons — notice with SCN | Reply within 15 days | 15 days | High |
| ASMT-16 | Section 64 | Summary Assessment — urgent revenue protection | ASMT-17 (withdrawal) | 30 days | Very High |
| REG-17 | Section 29 | Show Cause for GST registration cancellation | REG-18 | 7 working days | High |
| MOV-07 | Section 129 | Detention/seizure of goods in transit | MOV-09/11 | 7/14 days | Very High |
| ADT-01 | Section 65 | Notice for conducting GST Audit | Documents submission | 15 days | Medium |
Every GST notice is part of a chain. A timely response at each stage prevents escalation.
Tax officer spots discrepancies in your returns. Not a SCN — just a query. Reply in ASMT-11 within 30 days. If satisfactory → ASMT-12 (proceedings dropped). If unsatisfactory → escalates to DRC-01.
Before issuing formal SCN, officer may send DRC-01A intimating the tax/interest due. You can pay voluntarily via DRC-03 to avoid SCN. If you agree partially, pay the admitted amount. If you disagree, the officer proceeds to DRC-01.
Formal demand under Section 73 (non-fraud) or 74 (fraud). Specifies tax, interest, penalty. Reply within 30 days with detailed grounds, reconciliation, and supporting documents. Personal hearing may be granted.
After adjudication, the officer passes final order in DRC-07. If you don't agree, file appeal (APL-01) within 3 months with 10% pre-deposit. Or for eligible cases, apply for Sec 128A waiver.
If you don't pay or appeal, recovery starts — bank account attachment, property seizure, goods detention. This is the final escalation. Filing appeal with pre-deposit automatically stays recovery.
Appellate chain: First appeal (APL-01, 3 months) → GSTAT second appeal (APL-05, 3 months) → High Court (Sec 117) → Supreme Court (Sec 118). Each stage requires additional pre-deposit.
Detailed response to scrutiny notices with tabular reconciliation, explanation of GSTR-1 vs 3B mismatches, ITC differences, and supporting documents.
Professional defence against formal Show Cause Notices under Section 73 (non-fraud) and Section 74 (fraud/suppression) with legal arguments and case laws.
Challenge adverse demand orders through appeal (APL-01), rectification (Sec 161), or Section 128A waiver for eligible cases.
Response to assessment orders for non-filers (Sec 62) and unregistered persons (Sec 63). File valid returns to get orders deemed withdrawn.
Reply to REG-17 SCN, revocation of cancelled registration (REG-21), and restoration of GSTIN through portal or appellate process.
Immediate response to MOV-07 detention notices, release of goods, and defence against confiscation proceedings under Section 129/130.
Understanding the penalty regime helps you decide: pay voluntarily, negotiate, or fight.
| Stage of Payment | Section 73 (Non-Fraud) | Section 74 (Fraud/Suppression) |
|---|---|---|
| Before SCN issuance | Tax + Interest — No penalty | Tax + Interest + 15% penalty |
| Within 30 days of SCN | Tax + Interest — No penalty | Tax + Interest + 25% penalty |
| Within 30 days of Order | Tax + Interest + 25% penalty | Tax + Interest + 50% penalty |
| After 30 days of Order | Tax + Interest + 10% of tax or ₹10,000 (whichever higher) | Tax + Interest + 100% of tax |
| Interest Rate | 18% p.a. on tax shortfall | 18% p.a. (24% p.a. for wrongly availed & utilized ITC) |
| Time Limit for SCN | At least 3 months before order due date | At least 6 months before order due date |
| Time Limit for Order | 3 years from annual return due date | 5 years from annual return due date |
Strategic Tip: If you receive DRC-01A (pre-SCN intimation), paying the admitted amount with interest via DRC-03 before formal SCN can save significant penalty. For Section 73 cases, payment before SCN means zero penalty. For Section 74, it reduces penalty from 100% to just 15%. Always consult CA Alok Kumar before making any payment to ensure you don't inadvertently admit liability.
Triple expertise — Fellow CA, LLM from NLU Delhi, and Registered GST Practitioner. We draft replies that combine technical accuracy with legal precision.
Handled thousands of GST/Service Tax/VAT notices across Delhi-NCR. Deep understanding of officer mindset, departmental SOPs, and adjudication patterns.
Dedicated GST notice response wing — CAs for reconciliation, lawyers for legal arguments, and compliance officers for portal filings. S.K. Mehta & Co. (Estd. 1970).
Urgent notices need urgent action. We begin analysis within 24 hours and draft replies within 48 hours for critical deadlines. Weekend and holiday support available.
Not every notice deserves a fight. We advise honestly on merit: pay voluntarily (save penalty), negotiate, defend, or appeal — whichever saves you most.
Notice → SCN reply → hearing → order → APL-01 appeal → GSTAT → High Court. One team, seamless continuity.
Most GST notices have a 30-day reply deadline. Missing it means losing your right to defend. CA Alok Kumar's team can analyse your notice, draft a legally sound reply, file on the portal, and represent you at hearing — often within 48 hours of engagement.
