A GST notice usually points to a difference the system has found: between GSTR-1 and GSTR-3B, between the credit you claimed and GSTR-2B, or between your returns and other data. Most can be answered with the right reconciliation and a well-organised reply, but they come with short deadlines, so it pays to act quickly.
Common GST notices
ASMT-10: scrutiny of returns
The officer lists discrepancies found in your returns and asks for an explanation. You can explain the differences or accept them and pay, replying in form ASMT-11, usually within 30 days.
DRC-01B: liability mismatch
Sent when the tax declared in GSTR-1 is higher than the tax paid through GSTR-3B beyond the set limit. You either pay the difference or explain it in Part B of the form, generally within 7 days.
DRC-01C: input tax credit mismatch
Sent when the credit claimed in GSTR-3B is higher than the credit in GSTR-2B beyond the set limit. Again, you pay or reverse the difference, or explain it, generally within 7 days.
DRC-01A: intimation before a demand
Tells you the tax, interest or penalty the officer is considering. You can accept and pay, or submit your reply with the figures that support your position.
Registration notices
Requests for clarification or documents on a registration application, or a notice proposing cancellation, for example when returns haven't been filed. These usually allow only a few working days.
What's included
- Reading the notice and identifying exactly what is being asked.
- Reconciling the figures: GSTR-1, GSTR-3B, GSTR-2B and your books.
- Separating differences with an explanation (timing, credit notes, amendments, data errors) from amounts that are really payable.
- A structured draft reply with the supporting working and a list of annexures.
- A checklist for submitting the reply on the GST portal, and clear next steps.
If a matter goes beyond a written reply, you'll be told clearly at the start.
How to read a GST notice
Start with four details: the reference number, the tax period, the amount involved and the reply-by date. Then check which form it is and whether it is an intimation asking for an explanation or a demand. The notice usually lists the differences found, sometimes return by return.
Keep a copy of everything you submit and the acknowledgement generated by the portal. If the notice mentions a personal hearing or asks for documents you don't have to hand, it is worth planning the reply early.
Documents to share
- A copy of the notice (PDF or screenshot from the portal).
- GSTR-1, GSTR-3B and GSTR-2B for the periods mentioned.
- Sales and purchase registers, credit and debit notes.
- Payment challans and any earlier replies or correspondence.
How it works
- Message on WhatsApp. Describe your situation, or send a photo of the notice.
- Quote and checklist. You receive a clear quote and the list of documents to share.
- Review and analysis. Figures checked, data reconciled, issues identified.
- Deliverable and next steps. You receive the result, with a short walkthrough.
What you receive
- An issue-analysis note: what the notice says, where the difference comes from and the options you have.
- The reconciliation working behind every figure.
- A structured draft reply, ready to submit, with the list of supporting documents.
Frequently asked questions
How quickly should I respond?
As soon as possible. Many intimations allow only 7 days, while scrutiny notices such as ASMT-10 usually allow 30 days. The exact date is on the notice.
Can I just pay the amount?
Sometimes paying is the right choice, but often part or all of the difference has an explanation, such as timing, credit notes or amendments. The analysis shows which is which before you pay.
Will you submit the reply for me?
You receive a structured draft reply and a step-by-step checklist to submit it on the GST portal.
What if I have missed the deadline?
Send the notice anyway: the next steps depend on the type of notice and on what has happened since.
Last updated: November 2026. General information for guidance: every case is checked individually.