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What is a GST Notice and the Types?

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Last edited by

Sayan Das

on

August 22, 2023

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Created on

May 9, 2023

Did you know that if you're a taxpayer under the Goods and Services Tax (GST), the authorities can communicate with you via GST notices? Understanding the different types of notices and why they're issued is important. It is also crucial to know how to view notices on the GST portal and check the notices.

'GST Notice' Explained

GST notices are issued by tax authorities to communicate with taxpayers and ensure GST compliance. These notices may be sent for various reasons, such as suspicious activity or failure to comply with GST laws. Common reasons for receiving a notice include delayed or no GST returns filed, excess ITC claims, unpaid GST, short GST payment, and failure to register. Taxpayers need to respond promptly to these notices, as failure to do so can result in legal action, including penalties and prosecution.

Reasons for GST Notices: A Quick Overview

Mismatch in details between GSTR 1 and GSTR 3B
The difference in ITC claimed in GSTR 3B and GSTR 2A
Delayed filing of GSTR 1 and GSTR 3B for over 6 months
Inconsistent declarations in GSTR 1 and e-way bill portal
Failure to pass on the benefits of reduced taxes to customers (profiteering)
Non-payment or short payment of GST
Wrong refund of GST
Wrongly availed or utilised ITC
Failure to register under GST
Inconsistent export reporting in GSTR 1 and ICEGATE
Request for additional information
Conducting a GST audit
Failure to file required information return within the specified time

Types of GST Notices:

GSTR-3A - Default notice to non-filers of GST returns in GSTR-1 or GSTR-3B or GSTR-4 or GSTR-8
CMP-05 - Show cause notice for questioning the eligibility to be a composition dealer
REG-03 - Notice for clarifying information or documents for GST registration or amendment of registration
REG-17 - Show cause notice for cancellation of GST registration
REG-23 - Show cause notice for revocation of cancellation of GST registration
REG-27 - Notice for not making an application after obtaining provisional registration or not giving correct or complete details therein
PCT-03 - Show cause notice for misconduct by the GST practitioner
RFD-08 - Show cause notice as to why the GST refund must not be made to the applicant (taxpayer)
ASMT-02 - Notice for Seeking Additional Information for provisional assessment under GST
ASMT-06 - Notice for seeking additional information for Final assessment under GST (for those who applied for provisional assessment)
ASMT-10 - Scrutiny notice -Notice for intimating discrepancies in the GST return after scrutiny along with tax, interest and any other amount payable concerning such discrepancy, if any
ASMT-14 - Show Cause Notice for assessment under section 63- reasons for conducting the assessment on the best judgement basis

Please note that the aforementioned GST notices are not an exhaustive list.

How to View Notices on GST Portal

It is very simple to download the notices and demand orders issued by the GST tax authorities. For GST notice check:

Go to the official website of GST of the Indian Government
Login with your valid credentials
Click Services > User Services > View Notices and Orders.

Note: You can easily download or view any of the documents by clicking on the "Download" link.

Conclusion

GST notices are important communication tools used by tax authorities to ensure GST compliance among taxpayers. Taxpayers must be aware of the different types of notices and reasons for receiving them.

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Frequently Asked Questions

1. What is DRC 13 notice?

The proper GST officer can issue a notice in Form GST DRC-13 to demand that any person who owes or may owe money to a taxpayer or holds money for them must pay it to the Central or State Government.