How-To Guide · GST Notices
How to Respond to a GST Notice (ASMT-10 / DRC-01 / Show Cause) in India (2026)
A GST notice is a message from the GST department about your returns, your input tax credit, or tax it believes is short-paid. The notice type tells you what to do and by when. The most common are the ASMT-10 scrutiny notice, which you answer in form ASMT-11, and the DRC-01 show-cause notice, which you answer in form DRC-06. You reply on the GST portal, usually within 30 days, though the exact date is on the notice. Do not ignore a GST notice: it can lead to an order fixing tax, interest and penalty, and even cancellation of your registration. This guide explains the notices, the deadline, the steps, and the appeal route. Last verified October 2026.
- Where to reply: the GST portal at gst.gov.in, under View Notices and Orders, in the form the notice names.
- Deadline: usually 30 days; ASMT-10 is answered in ASMT-11, and a DRC-01 show-cause notice in DRC-06.
- If you ignore it: an order confirming the full demand, recovery under Section 79, and possible cancellation of registration.
- If you disagree with the order: appeal in APL-01 under Section 107 within 3 months (plus 1 condonable), with a 10 percent pre-deposit.
01What a GST notice is
A GST notice is how the department asks you to explain a discrepancy or to show cause why a tax, interest or penalty should not be charged. It arrives on the GST portal and by email, and each notice has a reference number and a tax period. The notice names the section and the form you must use to reply.
Most notices start with the system spotting a gap between what you declared and the data it holds, for example a difference between your GSTR-1 sales and your GSTR-3B tax, or input tax credit you claimed that does not match your GSTR-2B. Answering clearly, with reconciled figures, usually settles routine notices.
02The common GST notices and what each means
Match the form on your notice to this list:
| Notice / form | What it is | How you reply |
|---|---|---|
| ASMT-10 | Scrutiny notice pointing out a discrepancy in your returns (Section 61) | Reply in ASMT-11 with an explanation |
| DRC-01 | Show-cause notice demanding tax, interest and penalty | Reply in DRC-06, and pay via DRC-03 if you agree |
| DRC-01A | Pre-show-cause intimation before a formal SCN | Reply in Part B of DRC-01A, or pay |
| CMP / REG notices | Registration or composition issues, including a cancellation notice | Reply in the form stated, often REG-18 |
| RFD notices | Questions on a refund claim | Reply with supporting documents |
For deeper detail, see our explainers on the ASMT-10 scrutiny notice and the DRC-01 show-cause notice. If the notice is about cancellation of your registration, see how to reply to a GST registration cancellation notice.
03How long you get to reply
The exact reply date is on the notice, and you should always follow it. As a general guide:
- ASMT-10 scrutiny: the reply in ASMT-11 is usually due within 30 days of the notice, or the extended date shown.
- DRC-01 show-cause: the reply in DRC-06 is usually due within 30 days of service, or as specified.
There is a second, separate deadline that can save you: the department itself has outer time limits to issue the notice and the order. A show-cause notice under the old Section 73 (non-fraud cases up to FY 2023-24) had to issue at least 3 months before the order deadline, and under Section 74 (fraud) at least 6 months before. From FY 2024-25, Section 74A applies to both. If a notice is issued beyond its time limit, raise that in your reply.
Raise a limitation point in the reply, not later
If you think the notice is time-barred, say so clearly in your ASMT-11 or DRC-06 reply with the dates. Saving the point for the appeal stage is weaker.
For the underlying provisions, see Section 73 and Section 74.
04How to respond, step by step
- Find the notice. On gst.gov.in, open Services, then User Services, then View Notices and Orders.
- Understand the allegation. A return mismatch, excess input tax credit, short payment, or a rate or classification dispute.
- Reconcile. Line up GSTR-1, GSTR-3B and GSTR-2B against your books and invoices, and prepare a clear figure-by-figure note.
- File the right form. ASMT-11 for an ASMT-10, DRC-06 for a DRC-01, with your workings and documents attached.
- Pay what you accept. If part of the demand is correct, pay it in DRC-03 and mention it, which reduces penalty exposure.
- Keep the acknowledgment. Save the ARN and the submission receipt as proof you replied in time.
A Section 74 or 74A notice alleging fraud or wilful misstatement is serious, carries a higher penalty, and should be handled with a GST practitioner or tax advocate.
05What happens if you ignore it
If you do not reply, the officer decides on the material available, almost always against you. The consequences can include:
- An order confirming the full demand, with tax, interest and penalty, passed without your explanation.
- Recovery action under Section 79, such as attachment of your bank account or recovery from your debtors.
- Cancellation of your GST registration where the notice was about non-filing or other registration defaults.
- Blocking of input tax credit in the electronic credit ledger in some cases.
An order passed because you stayed silent is harder and more expensive to undo on appeal, because you must then also justify the delay and the missing reply.
06What happens next, and the appeal
After your reply, the officer may drop the matter, reduce the demand, or confirm it in an order (often in form DRC-07). If you disagree with the order, you can appeal.
An appeal to the first appellate authority is filed in form APL-01 under Section 107, generally within 3 months of the order, with a further 1 month that the authority can condone for good reason. You must pay the admitted amount in full plus a pre-deposit of 10 percent of the disputed tax to file the appeal. For the full procedure, see our explainer on GST appeals under Section 107.
07Where 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.
Most GST notices are answered on the portal and closed there. But if the matter escalates to an appeal, the GST Appellate Tribunal, or a writ in the High Court, deadlines and hearing dates start to pile up across different forums. Claw tracks cases, orders and hearings across 9,102 courts, benches and tribunal forums, so you can follow a GST appeal by party name and get the next hearing or order alert without scanning cause lists by hand. You can also search 30 crore+ judgments, with Supreme Court decisions from 1950 and High Court decisions from 1990, to see how similar GST demands and input-credit disputes were decided, with results in under 5 seconds. Claw does not use your case documents to train its AI models.
If your GST notice turns into an appeal, create a FREE Claw account to track the matter and get hearing and order alerts, and use case search across Indian courts to find how similar disputes were decided.
08Sources and further reading
- GST portal (notices, orders, replies): gst.gov.in
- CBIC GST (law, rules, circulars): cbic-gst.gov.in
- India Code (CGST Act, bare text): indiacode.nic.in
- Claw: clawlaw.in
This guide is general information, not legal or tax advice. GST law changes often, so follow the exact date and form on your notice and take advice from a GST practitioner before you act.
09Frequently asked questions
How do I respond to a GST notice?
Log in to gst.gov.in, open Services, then User Services, then View Notices and Orders, read what is alleged, reconcile your GSTR-1, GSTR-3B and GSTR-2B against your books, and file the reply in the form the notice names, ASMT-11 for an ASMT-10 or DRC-06 for a DRC-01, before the deadline.
How many days do I get to reply to a GST notice?
The reply date is printed on the notice. As a general guide, an ASMT-10 reply in ASMT-11 and a DRC-01 reply in DRC-06 are usually due within 30 days, but always follow the exact date shown and seek more time before it passes if you need it.
What is the difference between ASMT-10 and DRC-01?
An ASMT-10 is a scrutiny notice that points out a discrepancy in your returns and asks for an explanation, which you give in ASMT-11. A DRC-01 is a show-cause notice that demands tax, interest and penalty, which you answer in DRC-06, and you can pay any accepted amount in DRC-03.
What happens if I ignore a GST notice?
The officer can pass an order confirming the full demand without your side, followed by recovery action under Section 79 such as attachment of your bank account, blocking of input tax credit, and in registration cases cancellation of your GST number.
Can I appeal a GST order?
Yes. You file an appeal in form APL-01 under Section 107, generally within 3 months of the order, with up to 1 more month the authority can condone for good reason. You must pay the admitted tax in full plus a pre-deposit of 10 percent of the disputed tax.