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How to Reply to a GST Notice (ASMT-10, DRC-01B, DRC-01C): Simple Guide
GST नोटिस का जवाब कैसे दें: ASMT-10, DRC-01B, DRC-01C: आसान गाइड
Where to find GST notices on the portal, time limits to reply to GSTR-3A, ASMT-10, DRC-01B, DRC-01C, REG-17 and DRC-01, and how to write a short reply with proof.
A GST notice is not a demand yet. Most can be closed with a clear reply and a reconciliation, if you reply on time. A missed date is what turns a small notice into a demand with interest and penalty.
Where to find it
On the GST portal: Services > User Services > View Notices and Orders. Also check View Additional Notices / Orders; many scrutiny and demand notices appear only there. Notices also come by e-mail to the registered address, so keep it current.
Time limits at a glance
| Notice | Why it comes | Reply in | Time |
|---|---|---|---|
| GSTR-3A | Return not filed | File the return | 15 days |
| DRC-01B | GSTR-1 tax higher than GSTR-3B tax | Part B of DRC-01B (pay or explain) | 7 days; next GSTR-1 blocked till then |
| DRC-01C | GSTR-3B ITC higher than GSTR-2B | Part B of DRC-01C (pay or explain) | 7 days; next GSTR-1 blocked till then |
| ASMT-10 | Scrutiny: differences in returns | ASMT-11 | 30 days, or more if the officer allows |
| REG-03 | Query on a new registration or amendment | REG-04 | 7 working days |
| REG-17 | Proposed cancellation of registration | REG-18 | 7 working days |
| DRC-01A | Intimation before a show cause notice | Part B of DRC-01A, or pay by DRC-03 | As given in the intimation |
| DRC-01 | Show cause notice (sections 73, 74, 74A) | DRC-06 | As given, usually 30 days |
| DRC-07 | Demand order | Appeal in APL-01 | 3 months from the order |
How to reply
Read the whole notice
Note the form, section, period, amount and the reply date. Put the date on your calendar the same day.
Find the cause
Compare the figures in the notice with your books and returns: GSTR-1 vs 3B, 3B vs 2B, e-way bills vs sales. Most differences are a bill in another month, a supplier who filed late, a missed credit note or a typing error.
Decide: pay, explain, or both
Pay what is really short through DRC-03 with interest, and explain the rest. Under section 74A, paying tax and interest within 60 days of a notice removes the penalty in non-fraud cases.
Write a short reply
Point by point: the department's figure, your figure, the reason, and the proof. Attach a reconciliation table, copies of bills, credit notes, e-way bills, challans and the supplier's filing status.
File on the portal and keep the acknowledgement
Reply only through the form the notice asks for. If the online date has passed, submit to the officer by e-mail or in person, and ask for time if you need it.
Sample reply structure
Subject: Reply to [form] dated [date] for [period].
1. Facts: we are [nature of business], GSTIN [number].
2. Point raised: difference of Rs [amount] between [return A] and [return B].
3. Reason: [for example, invoice no. X dated 30 March reported in GSTR-1 for April]. Reconciliation attached.
4. Amount accepted: Rs [amount] paid with interest by DRC-03 no. [ref], dated [date].
5. Request: drop the proceedings for the balance.
Enclosures: reconciliation, copies of documents.
When to call your CA
- Any show cause notice (DRC-01), audit (ADT-01) or summons
- An amount you do not agree with that runs into lakhs
- A cancellation notice (REG-17) for a running business
- Any order you may need to appeal; the appeal window is short
Prevention is cheaper than a reply: how to avoid GST notices and the GSTR-1 / 3B checklist. Find your ITC differences early with Bharat GST Champ.
General information, not legal advice. GST and income-tax rules change often: check the latest notifications, circulars and GSTN advisories, and consult your CA or tax practitioner for your own case.
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Updated 2026-10-27 · Bharat Busy Care, Authorised BUSY Platinum Partner, Sri Ganganagar
FAQ
How many days do I have to reply to ASMT-10?
30 days from the notice, in form ASMT-11, or a longer period if the officer allows. If accepted, the officer closes it in ASMT-12.
What happens if I do not reply to DRC-01C?
Your next GSTR-1 / IFF is blocked until you pay the difference or explain it in Part B of DRC-01C. Reply within 7 days.
Where do I see GST notices on the portal?
Services > User Services > View Notices and Orders, and also View Additional Notices / Orders.
Can I reply after the due date?
Ask the officer for more time before the date passes. If the portal no longer accepts the reply, submit it to the officer by e-mail or in person.
How long do I have to appeal a GST order?
Three months from the date the order is communicated, in form APL-01, with the admitted amount and a pre-deposit of part of the disputed tax.
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