Notices

GST and legal notice reply formats, with the time limit for each

What each notice is, who sends it, the deadline to reply, the form to reply in, a free reply format in Word, and what happens if it goes unanswered.

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GST notices

  • GST ASMT-10 (scrutiny of returns) — The officer has scrutinised your returns and found figures that do not agree. You have 30 days to explain them, or to pay and close the matter.
  • GST DRC-01 (show cause notice) — A DRC-01 is a proposed demand: tax, interest and penalty the department says you owe. Paying early can remove most of the penalty; replying well can remove the demand.
  • GST REG-17 (cancellation of registration) — The officer proposes to cancel your GST registration, and may already have suspended it. You have seven working days to reply in Form REG-18.
  • GST REG-03 (clarification on a new registration) — Your new GST registration is on hold until you answer the officer’s query. Reply in Form REG-04 within seven working days, or the application can be rejected.
  • GST DRC-07 (demand order) — DRC-07 confirms a GST demand. You have three months to pay, appeal or ask for an obvious error to be corrected — and an appeal with its pre-deposit stops recovery of the rest.
  • GST ASMT-14 (assessment of an unregistered business) — The officer proposes to assess tax on your turnover because you were not registered, or your registration was cancelled. You have fifteen days to reply before an order in ASMT-15.

Recovery and cheque notices

  • Cheque bounce notice (Section 138) — A demand notice under Section 138 starts a 15-day clock. Pay within it and there is no offence; let it run and the payee can file a criminal complaint.

MSME payment notices

  • MSME Facilitation Council (MSEFC) notice — A micro or small supplier says you paid late and has referred the claim to the Council. The interest runs at three times the RBI bank rate, and an award is hard to challenge.

Before you rely on this

These pages explain what each notice is and what the rules require. The date printed on your notice governs, and a notice proposing a demand deserves a CA or an advocate before you file anything.