Service
You have received a GST notice. Start here
Do not ignore it, and do not rush to pay or reply before you understand it. These first steps apply to most notices. If a date is close, act on it today.
Your first hour
Find the reply date
It is the most important thing on the page. Note it in your calendar, and treat the date on the notice as the one that counts. Missing it can lead to an order being passed without your side being heard.
Check that it is real
Look for it on the GST portal (opens in a new tab), under your login. A notice issued through the portal carries a Reference Number (RFN) that you can check with the portal's Verify RFN service (opens in a new tab). Be careful of emails or calls asking for payment or for OTPs.
Identify the form and the period
Note the form number, the section, the tax period and the amount demanded.
Stop anything that could make it worse
Do not alter old records. Keep everything together. Tell Deepak Mittal, and check who has been reading portal notices.
Decide who will handle it
A simple mismatch needs a different response from a tax demand or a fraud allegation. Call Deepak Mittal before you reply: he goes through the notice with you and tells you whether the reply is work he can take on. Appearing before an officer and litigation are outside AccountOrbit's scope, as the table below shows.
Common notices
Checked against the CGST Act and Rules on CBIC's tax information portal in November 2026. Forms and sections change, so rely on what your notice says.
| Form | Generally means | Usual first response |
|---|---|---|
| ASMT-10 | Scrutiny found discrepancies in your returns | Explain or correct in Form ASMT-11, within 30 days or any longer period the officer allows (rule 99) |
| DRC-01A | An intimation an officer may send before a formal show cause notice. It is optional for the officer (rule 142(1A)) | Review carefully. You can pay or make a submission in Part B, and what you do at this stage can matter |
| DRC-01 | The summary of a show cause notice demanding tax. For FY 2024-25 onwards, demands fall under section 74A | Reply in Form DRC-06 by the date the notice gives. Neither the Act nor rule 142 fixes a single period |
| REG-17 | A notice to show why your registration should not be cancelled | Respond quickly, as cancellation affects your whole business |
| DRC-07 | The summary of a demand order | Consider an appeal at once: three months from when the order is communicated, extendable by one month for sufficient cause, with a pre-deposit of the admitted amount plus 10% of the disputed tax (section 107) |
Who can do what
| Task | Who |
|---|---|
| Reconciling your records for the notice | No qualification is reserved. Deepak Mittal can do this with your records |
| Drafting a reply | No qualification is reserved. Deepak Mittal can help prepare it, and you review it before it is filed |
| Appearing for you before an officer | An authorised representative under section 116: your relative or regular employee, an advocate, a CA, cost accountant or company secretary holding a certificate of practice, a qualifying retired tax officer, or a GST practitioner, subject to the section's conditions |
| Appeals and litigation | Court proceedings usually involve an advocate. AccountOrbit does not take on litigation |
Not every accountant handles disputes, and that is no criticism of them. Rule 84 says no one may attend as a GST practitioner unless enrolled under rule 83, and they may be asked to show your authorisation in Form GST PCT-05. Ask directly whether they do this work, and in which capacity.
What to gather
- The notice and all earlier correspondence
- Returns for the period (GSTR-1, GSTR-3B, annual return if any)
- Your sales and purchase registers, and invoices for the items queried
- Your GSTR-2B, and your reconciliation of it
- Payment challans and ledger statements
- Any explanations, such as a supplier cancelled or a credit note issued
What to avoid
- Replying with a generic letter that does not address the specific points
- Paying without understanding whether you owe it, and without checking the correct form for payment
- Letting someone reply in your login without showing you
- Assuming that an agent can make it go away. No one can promise an outcome
Where AccountOrbit fits
Deepak Mittal can go through the notice with you, reconcile your records against the points raised and help prepare the reply and the documents behind it. The reply is filed from your own login, and AccountOrbit does not appear for you before an officer. Call +91 82907 28453 as soon as the notice arrives, and say at the start if the reply date is close.
Sources checked, November 2026
- CBIC tax information portal (official): CGST Act section 61 (opens in a new tab), section 74A (opens in a new tab), section 107 (opens in a new tab) and section 116 (opens in a new tab); CGST Rules rule 99 (opens in a new tab) and rule 142 (opens in a new tab) (read at source, 10 November 2026)
- CBIC Circular 249/06/2025-GST (opens in a new tab) on RFN verification (read at source)
- CGST Rules, CBIC copy as amended to 1 June 2021 (opens in a new tab), rules 83 and 84 (read at source)