GST notices arrive on the portal (and sometimes only there — check the "View notices and orders" tab regularly). The common ones: ASMT-10 (scrutiny of returns — discrepancies found, explain within the period stated, usually 30 days); DRC-01A (intimation of tax ascertained before a show-cause notice — an opportunity to pay or disagree); DRC-01 / show-cause notice under section 73 (non-fraud cases) or section 74 (fraud, wilful misstatement or suppression — higher penalty); notices for ITC mismatch, non-filing (GSTR-3A), audit (ADT-01) and summons for documents or statements.
The reply is not a letter of apology or a statement of good intent. It is a reconciliation with evidence: which figures the department compared, why they differ, what the law says about the difference, and what — if anything — is actually payable.
Who this is for
- Any registered business that has received a notice, intimation or order on the GST portal
- Businesses whose accountant has replied once and the matter has escalated
- Finance teams facing an audit or a summons
- Businesses that discovered a notice after the deadline had passed
When you need it — common situations
ASMT-10 scrutiny notice
Explain the discrepancies (usually ITC vs 2B, 1 vs 3B, e-way bill vs returns) with a reconciliation, within the period stated.
DRC-01A intimation
Decide with numbers: pay to close, or disagree in writing before the SCN is issued.
Section 73 / 74 show-cause notice
A formal reply on the portal, a personal hearing, and the record on which any appeal will stand.
ITC mismatch / blocked credit
Supplier-wise reconciliation and legal position on eligibility.
Audit (ADT-01) or summons
Document preparation, representation and management of what is said on record.
Deadline already missed
Options narrow but do not vanish — condonation, rectification or appeal depending on what has been passed.
What Marvel does
- Read the notice and tell you, in writing, what it alleges, under which provision, and the last date to respond
- Reconcile the figures the department relied on against your returns, books, GSTR-2B and e-way bill data
- Draft the reply with annexures and legal grounds; you approve before filing
- File on the portal in the correct form (ASMT-11, DRC-06 etc.) and calendar the hearing
- Appear at the personal hearing and manage submissions on record
- Advise on payment where a liability genuinely exists — paying early under section 73 substantially reduces penalty
Documents and information usually required
- The notice and any attachments (download from the portal)
- Returns for the period; GSTR-2B/2A; e-way bill data
- Sales and purchase registers; ledgers relevant to the allegation
- Prior replies or correspondence, if any
- Portal access or the authorised-signatory details
Step-by-step process
Day 1: read and classify
Notice type, allegation, provision, deadline, and whether a hearing date is fixed.
Reconcile
Rebuild the department's comparison and identify the genuine difference, if any.
Reply
Drafted with evidence and grounds; filed before the deadline with acknowledgement.
Hearing and order
Representation; then either closure, a demand order to pay, or an order to appeal within three months.
Timeline and fees
Replies are prepared within the notice period; urgent notices are taken up the same day. Fees are quoted per notice on complexity, and separately for hearings. Tax, interest and penalty, where payable, are paid to the department.
Send us the situation in a couple of lines. We will tell you what applies — and if it is something you can do yourself.
Common problems we see
- Notices seen only after the deadline because the portal was not checked and email went to a former accountant
- Replies that argue intent rather than numbers
- Paying the full demand on a DRC-01A without checking whether the department's comparison was even correct
- ITC reversed under pressure that was in fact eligible
- Hearing attended without a written submission, leaving nothing on record for appeal
Why Marvel Consultants
- Notice reply and departmental representation is our longest-standing GST practice
- Every reply is built on a reconciliation you can defend on appeal
- We tell you when paying is the right answer — and when it is not
Frequently asked questions
What is the time limit to reply to a GST notice?
It is stated in the notice: scrutiny notices under ASMT-10 commonly allow 30 days; show-cause notices specify the date and hearing; DRC-01A allows a response before the SCN is issued. An appeal against an order must be filed within three months of the order (extendable by one month on sufficient cause). The date in your notice governs.
What is the difference between section 73 and section 74?
Section 73 covers tax not paid or short paid, or ITC wrongly availed, for reasons other than fraud; penalty is lower and can be avoided or reduced by paying early. Section 74 alleges fraud, wilful misstatement or suppression of facts; the limitation period is longer and the penalty higher. Which section the notice invokes shapes the reply.
Can I ignore a notice for a small amount?
No. An unanswered notice becomes an ex-parte order, which then has to be appealed with a pre-deposit — far more effort than a reply. Small-value notices often close with a short reconciliation.
Do you appear before the GST officer on our behalf?
Yes, as authorised representative, with a letter of authorisation. We prepare written submissions for every hearing so the record supports any later appeal.
Do I need to visit your office to start?
No. Most matters start with a call or WhatsApp and photographs of your documents. We meet at our Yeshwanthpur office or at the property when a physical inspection, signature or original document is needed.
How are your fees structured?
A fixed professional fee agreed before work starts, quoted after a free first assessment of your documents. Government fees, stamp duty and statutory charges are separate and paid to the authority. We do not quote a headline price for complex matters because the work depends on what the records show.