Received a GST Notice? A Reply Guide for Businesses

Don't ignore it

GST notices are common, and many are simple mismatches that can be explained. Ignoring a notice, however, can lead to ex-parte orders, demands with interest and penalties, or even cancellation of registration.

Understand the notice

• Scrutiny notices ask you to explain discrepancies found in returns
• Intimations before a show cause notice give a chance to pay or explain early
• Show cause notices propose a tax demand with reasons
• Registration-related notices ask for clarification or documents

The notice states the section, the issue, the amount and the deadline. Note the reference number and due date first.

Gather and reconcile

Reconcile your returns with books, e-invoices, e-way bills and the input tax credit shown in your auto-populated statements. Identify whether the difference is a genuine error, a timing difference or a misunderstanding.

Reply on the portal

File the reply on the GST portal in the prescribed form, with a clear explanation and supporting documents. If you agree with part of the demand, you can pay that part with interest and contest the rest. Ask for a personal hearing if needed.

When to seek help

For show cause notices, large amounts or legal interpretation, take help from a tax professional before replying.

Get help

ATTPL Legal assists with GST disputes and replies, and ATTPL Consultancy handles GST registration and returns. Read how to choose the right structure for your business.

Frequently asked questions

Sources and further reading

• GST Portal