GST Litigation / GST Notices
Are you in receipt of Pre Show Cause Notice and Show Cause Notice? Don't Panic.
We will give effective response and reply to GST notices including Pre Show Cause Notice (Intimation) and Show Cause Notice.
communications by the GST Authorities.
Depending upon the purpose or gravity of default or action required from the taxpayer,
A taxpayer must promptly act or reply to notices within the time limit specified in notice.
All replies to the GST notices can be submitted online on the GST portal.
Taxpayer authorise representative by issuing Letter of Authorisation under GST to look into the matters related to GST notices.
GST authorisation letter gives the power of replying to GST notices and taking action on behalf of him.
Any failure to do so can land the taxpayer in a legal Action.
GST authorities can proceed to impose penal provisions, penalty as well as prosecution.
Taxpayer authorise representative by issuing Letter of Authorisation under GST to look into the matters related to GST notices.
GST authorisation letter gives the power of replying to GST notices and taking action on behalf of him.
| Sl. No. | Name of Notice (Form) | Section of Law (CGST Act/ Rules) | Description | Action to be taken | Time limit to respond | Consequence of not responding |
|---|---|---|---|---|---|---|
| 1 | REG-03 | Rule 9(2) | Clarification required on the information provided in the new registration application or amendment of GST registration, if any | Reply, in form REG-04 with clarification, information and document, | Within 7 working days from the date of receiving the notice | Rejection of the application (inform the applicant electronically in form REG-05). |
| 2 | REG-17 | Rule 22(1) | SCN on why the GST registration not be cancelled | Reply, in form REG-18 with the reasons | Within 7 working days from the date of receiving the notice | Cancellation of GST registration (issuance of form REG-19) |
| 3 | REG-23 | Rule 23(3) | SCN on why the cancellation of GST registration must be revoked for the reasons laid down in the notice | Reply in form REG-24 | Within 7 working days from the date of receiving the notice | Cancellation of GST Registration will be revoked |
| 4 | REG-27 | Rule 24(3) | For cases relating to migration into GST from VAT regime, for not making application after obtaining provisional registration or not giving correct or complete details therein | Reply by applying in REG-26 and appear before the tax authority giving reasonable opportunity to be heard | None prescribed | Cancellation of provisional registration (in form REG-28) |
| 5 | GSTR-3A | Rule 68 | Default notice to non-filers of GST returns in GSTR-1 or GSTR-3B or GSTR-4 or GSTR-8 | File GST Returns along with late fees and interest, if any | 15 days from the date of receiving notice | Best judgement basis assessment by Dept. including penalty u/s 122 |
| 6 | CMP-05 | Rule 6(4) | SCN on eligibility to be a composition dealer | Necessary justification in form CMP-06 | 15 days of receipt of the notice | Penalty u/s 122 plus order (in form CMP-07) denying the benefit of the scheme |
| 7 | PCT-03 | Rule 83(4) | SCN for misconduct by the GST practitioner | Necessary justification | Within time prescribed in the SCN | Cancellation of the license as GST practitioner |
| 8 | RFD-08 | Rule 92(3) | SCN on rejection of GST refund made | Reply in form RFD-09 | Within 15 days of receipt of notice | Rejection order (in form RFD-06) |
| 9 | ASMT-02 | Rule 98(2) | Additional Information for provisional assessment under GST | Reply (in form ASMT-03 along with documents) | Within 15 days of the service of the notice | Application may be rejected |
| 10 | ASMT-06 | Rule 98(5) | Additional information for final assessment under GST | Reply (in form ASMT-03 along with documents) | Within 15 days of the service of the notice | Order, in form ASMT-07 may be passed ex-parte |
| 11 | ASMT-10 | Rule 99(1) | Notice for intimating discrepancies in the GST return after scrutiny | Reply in form ASMT-11 giving reasons for discrepancies | Within the time prescribed in the SCN or 30 days from the date of service of notice | Ex-parte assessment |
| 12 | ASMT-14 | Rule 100(2) | SCN – Assessment u/s 63 (best judgement assessment) | Appearance before the concerned authority | Within 15 days of the notice | Assessment order in form ASMT-15 |
| 13 | ADT-01 | Rule 101(2) | Notice for conducting Audit u/s 65 | Attend in person and/ or produce records | Within the time prescribed in the notice | Deemed that the taxpayer doesn’t possess necessary records and proceedings shall be initiated accordingly. |
| 14 | RVN-01 | Rule 109B | Notice u/s 108 issued by revisional authority | Reply within prescribed time and/ or appear before the authority | Within 7 working days of the serving of the notice | Ex-parte judgement |
| 15 | DRC-01 | Rule 100(2) & Rule 142(1)(a) | SCN for demand of tax (served along with DRC-02) | Reply, in form DRC-06. Payment in form DRC-03 | Within 30 days of the notice | Order passed with available details |
| 16 | DRC 10 | Rule 144(2) | Notice for Auction of Goods u/s 79(1)(b) | Pay outstanding demand as per form DRC-09 | As specified in the notice | Proceed with auction and sale |
| 17 | DRC 11 | Rule 144(5) & Rule 147(12) | Notice to the successful bidder | Pay the bid amount | Within 15 days from the date of auction | Re-auction |
| 18 | DRC-13 | Rule 145(1) | Notice to a third person u/s 79(1)(c) | Deposit the amount specified in the notice and reply in form DRC-14 | Not Applicable | Deemed to be a defaulter |
| 19 | DRC-16 | Rule 147(1) & Rule 151(1) | Notice for attachment and sale of immovable/movable goods/shares u/s 79 | Refrain from transferring/ creating charge on the assets | Not Applicable | Prosecution and penalties |
