GST notice from the authorities – How to respond?

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A registered dealer needs to file the GST return in time but sometimes he could receive the notice even after filing the returns. The authorities can send the GST notice to the taxpayer for various reasons. Some of these reasons are:

  • Mismatch in filing the return
  • Late filing of GST return
  • Verification of Pre-GST claims

A typical  GST notice from the authorities to the tax payers would look like this:-


REG_NAME:  —–   

GSTIN:  —–


Address :  —-

Contact No: —-

Tax period : Oct-17 to Dec-17

Notice for intimating discrepancies in the return after scrutiny

This is to inform that during scrutiny of the return for the tax period referred to above, the following discrepancies have been noticed:

ITC Claimed in GSTR3B in Rupee39195239195210709400891000
ITC Available from GST  R2A in Rupee3213803213801175170760278
Excess ITC claimed130721

You are hereby directed to explain the reasons for the aforesaid discrepancies 30 Days from the date of Notice. If no explanation is received by the aforesaid date, it will be presumed that you have nothing to say in the matter and proceedings in accordance with law may be initiated against you without making any further reference to you in this regard.



How to respond to GST notice?

Rule 99(2) states that the reply in response to the notice should be furnished in FORM GST ASMT -11.


 GST notice FORM GST ASMT -11

GST notice FORM GST ASMT -11

Time Limit to furnish respond to GST notice

After getting the notice the taxpayer should furnish the information within  30 days after which the officer can initiate the actions such as audit by tax authorities, special audit, inspection, search or seizure or or proceed to determine the tax and other dues under section 73 or section 74 (i.e. issuance of SCN and order). The 30 days time limit would start from the date of being communicated rather than from the date of issuance of notice.

Will the taxpayer get any GST notice on reply being accepted?

Yes, according to  Rule 99(3) states that the officer needs to inform the registered person that the reply is acceptable in FORM GST ASMT – 12. The form looks as such:


GST notice FORM GST ASMT – 12

GST notice FORM GST ASMT – 12


About Author

An MBA in finance, I like to cover the wide range of topics related to Taxation, SEBI, Finance and anything that is Public Helpful. The motive is always to make it simpler for the taxpayers understand the system better and take informed decisions.

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