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Upload and Understand your GST Notices
(Upload the intimation you’ve received from the Department. A tax expert will review and get back in 24 hours.)
About GST Notice
Notice from GST Department ? Top Reasons, Response, Timing
With increased GST Tax fraud, decreased GST Revenue, the Government of India increased scrutiny on the GST Compliance. Notices sent due to Tax evasion, non-compliance in rates, late filings, missing, wrong invoices, eWay Bill mismatch, non-payment are some of the common reasons for receiving Notice.
It is important to understand what are different notices that a business or a professional receive and it’s timing, impact, and response times to the Tax Officials.
Top 10 reasons for getting a GST Notice ?
There are many reasons for GST registered taxpayer to get a GST Notice, some may be due to non-compliance and others may be due to routine audit by the tax officials, hence not all notices are severe in nature. The top 10 reasons for getting a GST Notice are listed below.
- Non-filing or delayed filing of GST Returns. (most common)
- Insufficient, wrong documentation supplied at the time of GST Registration
- Revocation Request for a Closed GST Number
- Mismatch between Purchase side (inward) invoices and the GSTR 2A report from GST Portal
- Wrong ITC Claim in the Returns
- Non-payment of Taxes
- Mismatch between GSTR1 Invoices and the details in e-Way Bills
- ITC Credit Refund
- Not having GST Registration though the turnover crosses the threshold.
- Higher GST rates applied on Sales (Profiteering)
List of Notices – Definition, What to do and When ?
|GSTR-3A||Notice to non-filers of GST Returns. This is the most common of all notices. Applicable for GSTR-1, GSTR-3B, GSTR-4, GSTR-8 (only for eCommerce Operators)||Prepare & eFile specific GST Returns that are due along with late fees, interest on the GST liability, if any.||per notice or within 15 days of notice date.
|REG-03||Clarification Notice raised to show or upload additional documentation to complete a new GST registration, or amendment to an existing GST registration (core field updates etc.)||Furnish a clarification to the notice in REG-04 with clarification or uploading additional information / documentation requested||Generally 7 days of notice date|
|CMP-05||Show cause notice to Question the eligibility of a taxpayer to be a composition dealer||Justify along with reasons as to why the taxpayer should still be eligible for the composition scheme per the sector they were in and the revenue they hold||per notice or within 15 days|
|REG-17||Show cause notice why should the GST registration not be cancelled for the reasons laid down in the notice||Furnish a clarification against the notice in REG-18 with the reasons for non-cancellation of GST registration and upload any supporting documents that were requested in the Notice.||per notice or within 7 days|
|REG-23||Show cause notice why the cancellation of GST registration must be revoked, for the reasons laid down in the notice||Furnish a clarification to the notice in REG-24||per notice or within 7 days|
|REG-27||In case of migration into GST by taxpayers of the VAT regime, a notice can be issued in REG-26 within the time limit prescribed, for not making application after obtaining provisional registration or not giving correct or complete details therein||Reply by applying in REG-26 and appear before the tax authority giving reasonable opportunity to be heard||per Notice
Most migrations are already completed. This may be rare notice.
|PCT-03||Show cause notice for misconduct by the GST practitioner||Follow the instructions and reply to the show cause notice.||as per notice|
|RFD-08||Show cause notice as to why the GST refund must not be made to the applicant (taxpayer)||Furnish a clarification to the notice using RFD-09 and follow the instructions as per Tax Notice.||per notice or within 15 days|
|ASMT-02||Notice for Seeking Additional Information for provisional assessment under GST||Furnish a clarification to the notice in ASMT-03 along with supporting documents per notice.||per notice or within 15 days|
|ASMT-06||Notice for seeking additional information for Final assessment under GST (for those who applied for provisional assessment)||Supply additional information required per Tax Notice||per notice or within 15 days|
|ASMT-10||Scrutiny notice for intimating discrepancies in the GST return after scrutiny or a raid along with tax, penalty, interest and any other amount payable in relation to such discrepancy, if any||Respond using ASMT-11 by giving reasons for discrepancies in the GST returns||per notice|
|ASMT-14||Show cause Notice for assessment u/s 63 – reasons for conducting the assessment on a best judgment basis||Reply in written form & if required appear before the GST authority issuing such notice||per notice or within 15 days|
|ADT-01||Notice for conducting audit by Tax authority u/s 65||Attend in person as directed in the notice or produce GST Certificate, Entity Certificate, Sales, Purchase Invoices, GST Return documents||as per Notice|
|RVN-01||Notice u/s 108 is issued to the taxpayer by the revisional authority before passing the revision order of appeals, giving the opportunity of being heard. Order of revision is usually passed to fix errors in order for appeals passed u/s 108||Reply within the prescribed time and/or appear before the GST authority passing the order of revision on a given date and time||per notice or within 7 days|
|DRC-01||Show cause Notice for Demand of Tax is issued for demanding tax paid shortly or not paid with or without an intent to defraud. It is served along with a statement of details in DRC-02||Reply in DRC-03 for paying the amount of tax demanded in the notice along with Interest and penalty, if applicable. Use DRC-06 to reply to the show cause notice.||per notice or 30 days|
|DRC-10 & DRC-17||Notice of Auction of Goods u/s 79(1)(b) of the Act- Reference to the order of demand will be given, being the order for recovery through specified officer u/s 79 OR through execution of decree||Must be able to pay the outstanding demand as per DRC-09||per Notice|
|DRC-11||Notice to the successful bidder||Pay the full bid amount||per notice or within 15 days|
|DRC-13||Notice of Recovery of outstanding tax from a third person||Deposit the amount specified in the notice and reply in DRC-14||per notice|
|DRC-16||Notice for attachment and sale of immovable/movable goods/shares u/s 79||A taxpayer receiving this notice is prohibited from transferring or creating a charge on the said goods in any way and any transfer or charge created by you shall be invalid||per notice|
Consequences of not responding to GST Notices ?
GST registered taxpayer who received a notice must act to respond to the notice, if not the consequences could be severe and may be any of the following
- Rejection of a new GST Registration
- Cancellation of GST Registration
- Recovery of Tax Liabilities directly from a Bank (this is the most scariest part of all)
- Rejection of Refund
- Seizure of Assets
- Assets Auction
- Monetary Penalty
- In most cases, there would be a penalty for non-filing / delayed filing / misrepresentation, additionally interest being levied on the tax due.
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