A GST notice is an official intimation from the tax department regarding compliance issues, errors in return filing, mismatched input tax credit (ITC), or suspected tax evasion. Ignoring a GST notice can result in heavy penalties or legal action.
Tax360 helps businesses and individuals respond to GST notices accurately and on time to avoid complications.
| Return Type | Purpose | GST Act Section | Response Time | Action Required |
|---|---|---|---|---|
| GSTR-3A | Non-filing of GST returns | Section 46 | Within the due date | File pending returns & pay late fees |
| ASMT-10 | Scrutiny of returns due to mismatches | Section 61 | 15 days | Submit explanation or rectify errors |
| DRC-01 | Demand notice for tax shortfall | Section 73 & 74 | 30 days | Pay due tax or file an objection |
| DRC-07 | Final order of tax demand | Section 74 | Immediate | Pay tax or appeal against the order |
| ADT-01 | GST audit notice | Section 65 | As per notice | Provide required documents for audit |
| REG-17 | Show cause notice for registration cancellation | Section 29 | 7-15 days | Justify why registration should not be cancelled |
Facing a GST notice? Contact Tax360 for a fast and effective resolution.
| Update | Details | Impact |
|---|---|---|
| Unified Deadline for Demand Notices | Sections 73 & 74 have been amended to introduce a common deadline for tax demand issuance. | Ensures consistency in compliance timelines. |
| Increased Pre-Deposit for Appeals | Taxpayers must pay 10% of the disputed penalty for an appeal. | Higher upfront cost for appeal filings. |
| E-Invoicing Mandate Expansion | Businesses with a turnover above ₹5 crore must adopt e-invoicing. | Reduces tax fraud & improves compliance. |
| ITC Verification System | Automated ITC verification introduced to detect fraudulent claims. | Reduces fake ITC claims & enhances transparency. |
| Income Tax Section | Relevance |
|---|---|
| Section 122 | Defines penalties for incorrect GST filings and tax evasion |
| Section 169 | Specifies valid communication methods for GST notices |
| Section 271AAD | Prescribes penalties for fake ITC claims |