Types of GST Notice in India

A GST Notice is used as a communication to the taxpayers. There are different types of notices with different reasons for sending a notice are default committed by the taxpayer. It includes no registration made under the law; delayed filing of GST returns; excess claim of an Input tax credit. Unpaid GST, etc. It is in the manner of caution for the defaults noticed by tax authorities regarding the GST compliances for collecting more information from taxpayers.

Introduction of the following types of GST notices:

• GSTR 3A – Notice for Default in non-filing of GST returns by GSTR 1 or GSTR 3B or GSTR 4. The time limit for response is within fifteen days from the date of notice received.

• CMP 05 – SCN issued for questioning the eligibility of a composition dealer. The time limit for replying to the GST Notice is within fifteen days from the date of notice received.
• RFD 08 – The Notice for the refund is not made to the applicant
• REG 03 – While verifying the application, a clarification for information with documents is required. This is applicable for amendment of registration.
• REG 17 – The SCN should not be canceled for reasons in the notice.
• REG 23 – The SCN cancellation of GST is revoked. The time limit for response is within seven days from the date of notice received.
• REG 27 – When the migration into GST from VAT.
• PCT 03 – The SCN is issued for misconduct by the GST taxpayer.
• ASMT 02 – The seeking additional information notice for provisional assessment. The time limit for how to reply to GST Notice online is within fifteen days from the date of notice received.
•  ASMT 06 – Additional information for final assessment for GST. The time limit for response is within fifteen days from the date of notice received.
•  ASMT 10 – A scrutiny notice for any limitation in the return after scrutiny with tax and interest. The time limit for a response as prescribed in the notice or within thirty days from the date of service of notice.
•  ASMT 14 – SCN for assessment under section 63 for reasons for performing assessment based on the best judgment. The time limit for response is within fifteen days from the date of notice received.
•  ADT 01 – Notice for audit under section 65. The time limit for a response is as prescribed.
•  RVN 01 – A GST notice status issued under section 108 by the revisional authority before passing the revision order.
• Notice of inquiry by Directorate of Anti-profiteering – In case of benefit of ITC has not been passed to the recipient.
•  DRC 01 –which is issued for the demand of tax paid shortly or unpaid without an intention to defraud.
•  DRC 10 and DRC 17 – A notice issued of the auction for order of demand is given for order for recovery. The time limit for response is as specified by the notice before the sale or the last day of the auction.
•  DRC 11 – The notice is issued to the successful bidder. The time limit for response is within fifteen days from the date of the auction.
•  DRC 13 – A notice is issued for recovery of outstanding tax from a third party.
•  DRC 16 – A notice was issued for the attachment and sale of immovable goods under section 79.

GST Notice Reply Format

The following points must be noted for the GST show cause notice reply:

• The date of receipt of the notice and the date of notice can be different.
• It has to be received and then replied to for SCN.
• In case of service is time-barred, it can be replied to with evidence.
• SCN is always in writing.
• SCN must contain the amount demanded. The amount of penalty should be given.
• It should be issued for a prescribed period. In case of demand is raised, paid and admitted.
• It must be replied to within the time period in the notice and replied to accordingly and how to download GST notice without login.
• The extension of time can also be granted.
• The list of evidence of replies can be submitted.
• When a detailed and convincing reply to SCN is sent. There is an option of seeking a personal hearing for alteration or amendment or modification to reply.
• When there is a penalty or demand is confirmed is revoked. Alternative measures for relief can be provided.
• The order against SCN can be appealed in higher courts.
• Professional guidance can be taken for drafting a reply to SCN.
• The arguments build the foundation for a properly defended case.

Download Notices under GST

The process to download the notice is given in the following steps:

Step 1: Visit the GST portal.

Step 2: Click on the ‘GST Login’ option with username and password

Step 3: After login, click on the ‘Services’ and ‘User Services’ and then ‘View Notices and Orders’. The notice issued by tax authorities will be displayed for the last year

Step 4: Click on the download link for downloading the notice and orders.

Conclusion

A notice is sent when an assessee has not paid or short-paid any taxes or utilized ITC or refunded then a demand can be raised by the tax authorities by issuing a notice. At Online XBRL, you will get advanced business consultations with efficient solutions for registering under GST.