Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
Identify the notice
- ASMT-10: scrutiny of returns (often GSTR-1/3B/2B mismatch)
- DRC-01: demand of tax/interest/penalty
- REG-17/31: registration cancellation
- SCN: show-cause, asking you to explain
Respond on the portal, on time
Reply within the deadline with reconciliations and supporting documents. For any demand or DRC-01, involve a CA early. Our GST service handles notices.
A calm, structured response
Treat any GST notice as time-bound and answer it on the portal, where it was issued, within the stated period. Start by identifying it and what triggered it: an ASMT-10 usually flags a specific mismatch (GSTR-1 versus 3B, or 3B versus 2B), a DRC-01 raises a demand following a show-cause, a DRC-01A is a pre-demand intimation that lets you agree or explain before the formal demand, and REG-17 or REG-31 concern your registration. Read exactly what is alleged and for which period, then build the reply around evidence: the reconciliation that explains the difference, the relevant invoices, ledgers, and any tax already paid or credit correctly claimed, with a clear note tying each figure to a document. Where the notice is right and tax is genuinely due, paying through DRC-03 before or with the reply can reduce interest and penalty. Where it’s a reconciliation difference with an innocent explanation, set it out plainly. Don’t ignore deadlines — an unanswered ASMT-10 can become a DRC-01 demand, and an unanswered REG notice can lead to cancellation. For any demand, an unclear allegation, or a large amount, involve a CA early, since the reply frames everything that follows, including any appeal.