GST Notice Reply Guide: ASMT-10, DRC-01, REG-17 & Show Cause Notices

Types of common notices

• ASMT-10 (Section 61): scrutiny of returns - reply in ASMT-11 within 30 days
• DRC-01 (Sections 73/74): demand for tax short-paid - reply in DRC-06, pay via DRC-03
• REG-17 (Section 29): proposed cancellation of registration - reply in REG-18 within 7 days
• REG-03: mismatch in registration details - correct within 15 days
• Personal hearing / verification calls: respond promptly and keep records

Common reasons for notices

• GSTR-1 vs GSTR-3B mismatch in outward supplies or tax payable
• GSTR-2B vs GSTR-3B ITC mismatch
• E-way bill or e-invoice gaps detected
• Input tax credit on ineligible invoices
• Delayed or nil returns
• Registration details mismatch or premises not found in verification

How to prepare a reply

Do not ignore any notice - most carry a drop-dead reply window. Read the discrepancy table in the notice, pull your return data for the period, reconcile with books, and prepare a point-by-point response. If the department's figures are wrong, attach supporting invoices, ledgers and tax payment challans.

Timelines at a glance

• ASMT-11 reply: within 30 days of ASMT-10
• DRC-06 reply: before the date fixed in DRC-01 (typically 21 days from service)
• REG-18 reply: within 7 days of REG-17
• Rectification of expiry: GSTN removed the auto-cancellation link to unfiled returns - response still required

Impact on businesses

Unanswered notices can progress to assessment orders, recovery proceedings, registration cancellation and interest on demand. A professional, dated reply that acknowledges genuine defaults and disputes incorrect figures usually keeps matters within normal adjudication.

What you should do

• Set up weekly monitoring of views on the GST portal (Dashboard > Services > View Notices and Orders)
• Preserve copies of every reply, acknowledgment and order
• For demand notices, check whether the amount is correct before paying
• If registration is proposed for cancellation, act within the 7-day window