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GST Notice*

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Procedure

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01

GST NOTICE

GST Notice is a document through which taxpayer are communicated about irregularity or defaults being noticed, non compliance with GST, seeking more information on particular subject etc. by GST authorities.

The general reason of receiving GST notices from GST authorities is for defaults committed on taxpayer’s part which can be:

  • No GST registration taken even when the law require
  • Delayed or no GST returns filed
  • Excess claim of Input Tax Credit (ITC)
  • GST not paid
  • Short payment of GST etc.

At Tax Shooter, we offer assistance at every step and assure seamless solutions. Contact us today to know more.

Notice Name Description of notice Response Consequences
GSTR-3A Notice for non furnishing of GST returns If Taxable person furnishes valid return within 30 days from the date of service of assessment order then the order shall be deemed to have been withdrawn.
Note: Assessment order may be issued by proper officer after the expiry of 15 days from the date of notice.
  • The taxable person shall be liable for payment of late fee of Rs.100 for every day during which failure to file a return continues and with a maximum of Rs. 5,000/-.
  • Taxable persons shall not be allowed to file the subsequent tax period’s return unless the previous tax period return is filed.
  • No ITC available to recipient of goods/ services.
RFD-08 Notice for rejection of application for GST Refund Taxpayer must reply in form RFD-09 within 15 days of receipt of such show cause notice. Proper Officer will make an order for rejecting the refund application in form RFD-06.
PCT-03 Show Cause notice for disqualification Response must be made within time period specified in notice. Officer will make an order for cancellation of license as GST practitioner.
CMP-05 Notice for denial of option to opt composition scheme Reply justifying the reason for eligibility of composition scheme should be made in form CMP-06 within 15 days Officer may deny the benefits of composition scheme by making an order in form CMP-07. Penalty may also be charged.
REG-17 Show cause notice for cancellation of GST registration due to reasons specified in notice Taxpayer must reply in form REG-18 within 7 days of receipt of such show cause notice. Proper Officer will make an order for cancellation of GST registration in form REG-19.
REG-03 Notice for seeking additional information/ clarification/ documents relating to application for registration/ amendment/ cancellation Taxpayer must reply with clarification/ information in form REG-04 within 7 days of receipt of such notice. Proper Officer will make an order for cancellation of such application in form REG-05.
REG-23 Show cause notice for rejection of application for revocation of cancellation of GST Registration Taxpayer must reply in form REG-24 within 7 days of receipt of such show cause notice. Proper Officer may reject the application after giving opportunity of being heard.
ADT-01 Notice for conducting audit by GST department as prescribed in Section 65 Taxpayer is required to attend in person or to produce the records and book of accounts as prescribed within time limit specified in notice. In case of failure to comply with notice, it would be presumed that taxpayer is not in possession of records and accordingly proceedings may be initiated as per the provisions of the act.
ASMT-02 Notice for seeking additional information/ clarification/ documents for provisional assessment as requested in application form ASMT-01 by taxpayer. Taxpayer must reply with clarification/ information in form ASMT-03 within 15 days of receipt of such notice. Taxpayer must reply with clarification/ information in form ASMT-03 within 15 days of receipt of such notice.
ASMT-14 Show cause notice for assessment under section 63 (Best Judgment Assessment) Taxpayer must reply and appear before the GST authority within 15 days of receipt of such notice. The assessing officer may issue assessment order which might not be in favour of the taxpayer.
03

Frequently Asked Questions

On receiving notice in GSTR-3A Notice, the taxpayer has to file the return within 15 days from the date of notice along with penalty and applicable late fees.
If the dealer still does not file return then the proper officer will assess GST liability according to his best judgment using the information available with the department. No further notice will be issued by the department.

Penalty:

  • Rs. 10,000 or
  • 10% of the tax due
Whichever is higher.
The registration can be cancelled, if
  • No business has been conducted from the declared place of business OR
  • Issuance of invoice without supply of goods/ services OR
  • Violation of anti-profiteering provisions (i.e. No benefit of ITC has been transferred to customers)
When registration of a taxable person is cancelled by the officer on his own motion, then such taxable person can apply to the officer for revocation of cancellation within 30 days from the date of the cancellation order.
A taxpayer can appoint an Authorized Representative to appear before appellate authorities on his behalf. Howsoever, the taxpayer needs to personally appear if it is required by the law.
  • Issuance of scrutiny notice for differences between details reported in GSTR-1 & GSTR-3B
  • ITC claimed in GSTR 3B differs from eligible ITC shown in GSTR 2A
  • Failing to file GST returns consecutively for over 3 months
  • Difference between declarations made in GSTR 1 and the e-way bill portal
  • GST is not paid or short payment of GST by the taxpayer with or without any fraudulent intention
  • Extra GST is refunded by mistake
  • ITC is incorrectly availed or utilized
  • Business has not taken any GST registration even though he is liable to get registration under GST
  • When any additional information is required by authorities related to the records maintained by the taxpayer
  • When tax authorities have to conduct an audit
  • When the information/ clarification which was required to be filed before GST authorities has not been submitted within the specified period of time.

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