Government Service · GST · Notices & Demands

How to Respond to a GST Notice

Updated for 2026 · Claw Editorial

A GST notice is a formal communication from the tax department asking you to explain something, file a return, or answer a proposed demand. It is served electronically on the GST common portal and often also by email, and it carries a reference number, a reply form and a strict deadline. The worst thing you can do is ignore it: a notice left unanswered usually becomes an order and a demand against you, decided on the department's version alone. This page shows you how to find and read a GST notice, the common types and the reply form for each, how to respond on the portal within the time limit, and what happens if a demand is confirmed and you need to appeal. Last verified October 2026.

01Where notices appear and how to read them

GST notices are served on the portal. To find them, log in at gst.gov.in and go to Services, User Services, View Notices and Orders (and View Additional Notices and Orders). Each notice shows the reference number, the issuing officer, the period and the reply due date.

Read three things first: which period it covers, what exactly is alleged (a missed return, an ITC mismatch, a value understated), and the deadline and reply form. Everything you do next depends on these.

02Common GST notices and their reply forms

Match your reply to the exact form named in the notice. Using the wrong form, or replying by letter when the portal form is required, can mean your reply is treated as not filed.

03Step by step: replying on the portal

• Step 1. Open the notice under View Notices and Orders and download it, noting the reply form and deadline.
• Step 2. Gather your evidence: returns, invoices, GSTR-2B, reconciliations, challans and the ledgers that answer the allegation.
• Step 3. Open the correct reply form (ASMT-11, DRC-06, DRC-01A Part B, REG-04, RFD-09), draft a clear point-by-point reply, and attach the evidence.
• Step 4. If part of the liability is correct, consider paying it (through DRC-03) and contesting the rest, which can reduce interest and penalty.
• Step 5. Submit with DSC or EVC, request a personal hearing where one is allowed, and save the acknowledgement.

04Timelines you must not miss

Every GST notice carries a deadline, and missing it has consequences.

• A show cause notice gives a fixed period to reply before an order is passed; ask for a hearing within that time.
• Demands under section 73 (no fraud) and section 74 (fraud) have their own limitation periods for issue of the notice and the order; a notice beyond limitation can be challenged.
• If you miss the reply, the officer can pass an ex parte order on the material available, which you then have to appeal.

If you genuinely need more time, apply for an adjournment within the deadline rather than letting it lapse. [VERIFY current limitation periods under sections 73 and 74 against the CGST Act and latest amendments.]

05If the demand is confirmed

If the officer is not satisfied, an order is passed, usually in DRC-07, confirming the demand with interest and penalty, and it is posted to your electronic liability ledger.

• You can pay the demand, apply for correction of an apparent error (rectification), or file an appeal.
• Non-payment can lead to recovery action, so act within the appeal window rather than waiting.

06Mistakes that make it worse

• Ignoring it. Silence becomes an ex parte order and a demand.
• Replying late or in the wrong form. May be treated as no reply.
• No evidence. A bare denial without returns, invoices and reconciliations rarely succeeds.
• Not asking for a hearing. A personal hearing is often your best chance to explain a mismatch.

Keep the notice, your reply, every attachment and the acknowledgement, with dates. This record is the foundation of any later appeal.

07The appeal chain and where Claw fits

Claw is an all-in-one legaltech platform for Indian advocates, law firms, and corporate legal teams, combining AI-based case search, an AI legal assistant (Legal GPT), case management, and compliance automation across all Indian courts and tribunals.

If a demand is confirmed and you disagree, GST gives you a clear appeal chain. You first appeal to the Appellate Authority under section 107 of the CGST Act (generally within three months, with the required pre-deposit), then to the GST Appellate Tribunal (GSTAT) under section 112, then the High Court on a substantial question of law, and finally the Supreme Court. GSTAT now has a Principal Bench in New Delhi and State Benches, so a GST appeal finally has a dedicated tribunal home.

Once your matter is before the Appellate Authority, GSTAT, a High Court or the Supreme Court, you can create a FREE Claw account and track it by case number or party name, and look up how similar notices and demands were decided. Claw spans 9,102 courts, benches and forums, searches 30 crore+ judgments (Supreme Court from 1950, High Courts from 1990) and returns results in under 5 seconds, and it does not train on your documents. Tracking shows what is on the cause list and order sheet on the forums and date searched; it is information to stay on top of your case, not legal advice, so use it with your tax counsel.

08Sources and further reading

• GST common portal: gst.gov.in
• CBIC-GST (law, notifications): cbic-gst.gov.in
• GST Council: gstcouncil.gov.in
• Claw: clawlaw.in

This page is general information for readers in India, not legal advice. GST notice forms, timelines and limitation periods change by notification and amendment; confirm the current position on the GST portal or with your tax counsel before you reply.

09Frequently asked questions