Notices we handle
| Form | What it is | What to do |
|---|---|---|
| ASMT-10 | Scrutiny of returns: discrepancies found by the officer (section 61) | Reply in ASMT-11 with reconciliation and documents |
| DRC-01A | Pre-show cause intimation of tax payable | Pay or file objections before the SCN is issued |
| DRC-01 | Show cause notice (sections 73, 74 or 74A) | Reply in DRC-06 and ask for a personal hearing |
| DRC-07 | Demand order | Appeal in APL-01 within 3 months with pre-deposit |
| REG-17 / REG-31 | Notice for cancellation / suspension of registration | Reply in REG-18 and file pending returns |
| RFD-08 | Notice proposing rejection of a refund | Reply in RFD-09 with supporting documents |
| ADT-01 / ADT-02 | Departmental audit notice and audit report | Prepare records and reply to audit observations |
Our litigation services
- Replies to notices: scrutiny, show cause, audit, inspection and summons, with reconciliations and legal grounds.
- Personal hearings: representation before the adjudicating officer.
- Appeals: before the First Appellate Authority, the GST Appellate Tribunal (GSTAT), and writ petitions before the High Court.
- ITC disputes: denial of credit for supplier default, GSTR-2A/2B mismatch and blocked credits under section 17(5).
- Refund disputes: export refunds, inverted duty structure refunds and rejected claims.
- Registration matters: suspension, cancellation and revocation of cancelled registration.
- Penalty and prosecution matters: including personal penalty under section 122(1A).
- Pre-litigation review: a compliance check of returns, ITC and records to reduce the risk of notices.
Frequently Asked Questions
How much time do I get to reply to a GST show cause notice?
The time is given in the notice itself, usually 30 days for a DRC-01 show cause notice. Replies to ASMT-10 scrutiny notices are usually due within 30 days. Do not ignore the deadline: an ex-parte order can be passed if no reply is filed.
What is the time limit to file a GST appeal?
An appeal to the Appellate Authority (Form APL-01) must be filed within 3 months of the order, extendable by 1 month on sufficient cause. An appeal to the GST Appellate Tribunal must be filed within 3 months of the appellate order.
How much pre-deposit is required for a GST appeal?
For the first appeal, 10% of the disputed tax must be deposited, along with the admitted amount. For an appeal before GSTAT, a further 10% of the remaining disputed tax is required, subject to the monetary caps in the law.
Can GST be demanded for very old years?
Notices under section 73 (no fraud) and section 74 (fraud or suppression) have fixed time limits linked to the due date of the annual return. For FY 2024-25 onwards, section 74A applies. Many notices issued beyond time can be challenged.