Types of Notices Issued under GST Law

Types of Notices Issued under GST Law

Under GST, the authorities communicate taxpayer’s through various GST Notice. There are various reasons to issue different types of notices, which every assessee must know. The blog is an overview on different types of Notices issued under GST Law.


Briefly explain the concept of GST Notice?

Notice under GST Law is a medium used by tax authorities to communicate with taxpayer’s. GST notices are sent specially in case of GST Compliance or to collect more information from taxpayers. GST authorities release notices when Assesses operates suspiciously & where the supply of Goods or Services is not covered under GST Laws.

There are different categories of GST Notices such as-

  • Scrutiny Notice
  • Show cause Notice (SCN in GST)
  • Demand Notice

An Assessee must respond to the notice within the prescribed time. If an assessee fails to do so, legal actions shall be imposed. Sometimes GST authorities can prosecute such assessee or consider it as a purposeful default and charge the taxpayer with penalty.


What are the reasons for Issue of GST Notice?

Most common reasons for issue of GST Notices are as follows-

  • Scrutiny Notice issued due to a mismatch of details furnished between GSTR 1 and GSTR 3B.
  • Difference in Input Tax Credit claims made in GSTR 3B as compared to GSTR 2A.
  • Inconsistent declaration in GSTR-1 and the E-way bill portal.
  • Delay in filing GSTR 1 & GSTR 3B consecutively for over 6 months.
  • Price not reduced due to reduction in GST rates w.e.f. the date notified by CBIC. Therefore a default is committed by an Assessee for not passing on the benefit of reduced taxes to the costumers. Such practice is known as profiteering. Several measures are taken by GST authorities for anti-profiteering which address such defaults.
  • Show Cause Notice (SCN in GST) is issued to taxpayer in case where-

✔ GST liability is not paid or is paid as short payment, with or without any fraudulent intention.

✔ GST is wrongly refunded, with or without any fraudulent intention.

  • ITC is wrongly availed or utilized.
  • Where a business is liable to register under GST, but not registered, and not discharged the tax and other liabilities under the GST Act.
  • Inconsistencies in reporting of Exports in GSTR 1 with the required information lodged accurately on
  • For furnishing of any additional information which is required by authorities, related to the records maintained by the taxpayer.
  • Where GST authorities have to conduct an Audit.
  • Where the information return was required to be filed before tax authorities, but not submitted within the specified time period.


How many types of Notices are issued under GST Law?

As there are many types of Notices that can be received by the taxpayers, some Important Notices issued under GST Law, Actions taken by such taxpayers and the prescribed time limit to respond to such notice are specified as follows-

Notice Form

Notice Description

Time limit for response

Response or Action to be taken

Default notice is issued to taxpayers who have not filed GST returns in GSTR-1, GSTR-3B, GSTR-4, or GSTR-8. Within 15 days of receipt of the notice File the particular GST returns along with late fees and interest on the GST liability, if any
SCN in GST is issued for questioning the eligibility of taxpayer to be a composition dealer. Within 15 days of receipt of the notice Justifying the reason in CMP-06 as to why the taxpayer is eligible for the composition scheme
Notice is sent at the time of verification of GST registration application to clarify details entered in the application and the documents provided. Also, the same notice is applicable for amending the GST registration. Within 7 working days of receipt of the notice Reply letter in REG-04, clarifying the information provided.
SCN as to why the GST registration should not be cancelled for the reasons mentioned in the notice. Within 7 working days of receipt of the notice REG-18 Reply to show cause notice for cancellation of registration justifying the reasons for non-cancellation of GST registration
Reply to show cause notice for cancellation of registration must be revoked for the reasons mentioned in the notice. Within 7 working days of receipt of the notice Reply letter in REG-18.
SCN for misconduct by the GST practitioner’s. Within the time prescribed in SCN Reply within the time prescribed in SCN
SCN as to why GST should not be refunded to the applicant. Within 15 days of receipt of the notice Reply letter in RFD-09
Notice for conducting an audit by GST authority under Section 65. Within the time prescribed in the Notice. Attend in person as specified in the notice, or produce relevant records.
Notice under Section 108 is issued to an Assessee by the revisional authority before the revision order of appeal is passed, giving enough opportunity to be heard. The Revision order is generally passed to fix errors in appeal orders passed under Section 108. Within 7 working days of receipt of the notice Reply within prescribed time, and/or appear before the authority who has passed the revision order on a given date and time.
Enquiry Notice issued by Directorate of Anti-profiteering
Where the supplier has not passed the benefit of ITC or passed at reduced GST rates to the supplier, all interested parties get a notice asking for additional information Time period prescribed in the notice. Cooperate in legal proceedings & provide required evidence, if required.
SCN is issued for demanding unpaid or shortly paid tax with or without fraudulent intention. It is provided along with a statement of details in DRC-02. Within 30 days of receipt of the notice. Reply in DRC-03, for paying the amount of Tax demanded as per the notice with interest and penalty, if applicable. Reply to the SCN through DRC-06.
The Notice is issued under Section 79(1)(b) of the Act for auction of goods. Reference to the demand order for recovery through specified officer under Section 79, Or, Recovery through executing the decree. As stated by the notice before the sale. However the Last day of auction or bid cannot be before 15 days from the receipt of the notice. Should be able to pay Outstanding demand as per DRC-09.
Notice to the successful bidder. Within 15 days from the Auction date Pay full amount of Auction or Bid.
Notice for recovering of outstanding tax from a third person. Deposit the amount stated as per the notice and reply in DRC-14.
Notice for allocation and sale of immovable or movable goods or shares under section 79 Assessee receiving this Notice is prohibited from transferring or creating a charge in any way on the said goods. Any transfer or charge created shall be invalid.


What are the valid modes of sending GST Notice?

As per Section 169 of the CGST Act, there are specified set of modes for communication of GST notices. Any other means of sending GST notices will not be considered valid under the GST Law. The different modes for sending GST notices are as follows-

  • Hand delivering thenotice either directly or by courier to the taxpayer or his/her representative.
  • Registered post or speed post or courier with acknowledgement addressed to the Assesses last known place of the business.
  • E-mail to Assesses registered e-mail address.
  • Making the notice available on the GST portal after logging in.
  • Publication in regional newspaper and circulating in the Assesses locality as per the last known residential address.
  • If none of the above means is used, then the notice shall be affixed at some important place to his last known place of business or residence.If this is not found as reasonable by GST authorities, a copy of the notice may be affixed on the notice board of the office of the concerned officer or authority.



From reading the above blog, we already know that there are various kinds of notices issued to taxpayers and they have to respond to notices issued by GST authorities. For better & timely compliance of Notices it is always advisable to take help of experts. If you require any assistance for GST Compliance or in handling notices issued by GST authorities, contact your trustworthy advisors Manthan Experts at info@manthanexperts.com.

Knowledge Source:

GST Registration – One Nation One Tax

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