Types of GST Notices & Time Limits
| Notice Type & Section | Purpose/Reason | Time Limit to Issue Notice |
|---|---|---|
| REG-03 / REG-04 | Clarification or additional documents for GST registration | Reply within 7 working days of notice receipt |
| Section 73 (Non-Fraud) | Demand notice for short payment, non-payment, or erroneous refund (no fraud) | 3 years from due date of annual return |
| Section 74 (Fraud) | Demand notice for tax evasion, fraud, willful misstatement | 5 years from due date of annual return |
| Section 62 | Assessment of non-filers | Notice after return due date |
| Section 65/66 | Audit or special audit notices | As per audit schedule |
| Section 61 | Scrutiny of returns | As per GST officer discretion |
| Section 142(1) | Demand for unpaid tax, interest, or penalty | As per order |
Step-by-Step Process for GST Notice Resolution
1. Read and Verify the Notice
Check the notice type, section, and response deadline.
Verify authenticity on the GST portal using the Document Identification Number (DIN).
2. Gather Required Documents
| Document Type | Description/Examples |
|---|---|
| Copy of GST Notice | The notice received from the department |
| GST Registration Certificate | Self-attested copy |
| PAN and Aadhaar | Of the business and authorized signatory |
| GST Returns | GSTR-1, GSTR-3B, GSTR-9, GSTR-2B, etc. |
| Tax Payment Proofs | Challans for GST payments, late fees, and interest |
| Invoices & Ledgers | Sales, purchase, and expense invoices; account ledgers |
| Stock Register | Details of opening and closing stock |
| Bank Statements | For the relevant financial period |
| Reconciliation Statements | ITC, turnover, and tax reconciliation |
| Audit Report (if applicable) | GST audit report, if required |
| Previous Correspondence | Copies of earlier replies, clarifications, or orders |
| Other Supporting Documents | As specified in the notice |
3. Draft and Submit Reply
Prepare a clear, point-wise reply addressing all queries or discrepancies.
Attach all supporting documents in the required format (PDF, JPEG, etc.).
Submit the response online through the GST portal within the specified deadline.
For registration notices (REG-03), reply using FORM GST REG-04 within 7 working days.
4. Track Status and Respond to Further Queries
Monitor the GST portal for updates, additional queries, or closure of the notice.
Download and retain all acknowledgements and communication for your records.
5. Appeal or Rectification (if required)
If the order is not in your favor, file an appeal using Form APL-01 within 3 months from the order date. This can be extended by one month if a valid reason is provided.
Upload a certified copy of the order for appeal acknowledgement.
GST Notice Response Compliance Checklist
| Step/Requirement | Description |
|---|---|
| Notice Review | Check section, reason, and response deadline |
| Document Collection | Gather all required documents and proofs |
| Reply Drafting | Prepare a clear, factual, and timely reply |
| Online Submission | Upload reply and documents via GST portal |
| Acknowledgement | Download and save response/acknowledgement |
| Track Status | Monitor portal for updates or further queries |
| Appeal Filing (if needed) | File Form APL-01 within 3 months if order is adverse |
| Deadline Compliance | Respond within statutory timelines to avoid penalties |
Frequently Asked Questions (FAQs)
What is the time limit for replying to a GST registration notice?
You must reply in FORM GST REG-04 within 7 working days of receiving a notice in FORM GST REG-03.
What is the time limit for GST demand notices?
For non-fraud cases (Section 73), it is 3 years from the due date of the annual return. For fraud cases (Section 74), it is 5 years from the due date.
What happens if I ignore a GST notice?
Ignoring a GST notice can lead to penalties, cancellation of registration, demand orders, or legal action. Always respond within the specified time.
How do I appeal against an adverse GST order?
File Form APL-01 online within 3 months from the order date. The period can be extended by one month with a valid reason. Upload a certified copy of the order for acknowledgement.
What documents are needed to reply to a GST notice?
Key documents include the notice copy, GST returns, payment proofs, invoices, reconciliation statements, bank statements, and any other supporting documents requested.
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