GST Notices & Orders - Vetri Audit Services
Stay Compliant. Stay Ahead.
At Vetri Audit Services Private Limited, we assist businesses in navigating the complexities of GST compliance by offering end-to-end support in handling GST notices and orders. Understanding the process and responding appropriately can help avoid penalties and legal complications..
What Are GST Notices and Orders?
GST Notices are formal communications issued by tax authorities when there is a discrepancy, non-compliance, or requirement for additional information related to a taxpayer’s GST filings or activities
GST Orders are decisions or directions issued by the department after evaluating replies to notices, conducting assessments, or completing investigations.
These correspondences play a crucial role in ensuring taxpayer compliance under the Goods and Services Tax (GST) regime in India.
Types of GST Notices
Here’s a snapshot of the most commonly issued GST notices, their form numbers, and purposes:
| Form No. | Type of Notice | Reason |
|---|---|---|
| REG-03 | Clarification on Registration | Seeks additional information for new registration application |
| REG-17 | Show Cause for Cancellation | Asks why the GST registration should not be cancelled |
| REG-23 | Show Cause for Rejection of Revocation | Questions the revocation request after cancellation |
| GSTR-3A | Return Defaulter Notice | Issued when returns are not filed on time |
| CMP-05 | Composition Scheme Show Cause | Issued for irregularities or ineligibility under the composition scheme |
| ASMT-02 | Provisional Assessment Notice | Request for more details under provisional assessment |
| ASMT-06 | Final Assessment Notice | Issued after evaluating documents from provisional assessment |
| ASMT-10 | Scrutiny of Return | Raised for mismatches or issues in GSTR filings |
| DRC-01 | Show Cause for Tax Demand | For short tax payment, incorrect ITC claims, or other tax issues |
| DRC-07 | Summary of Demand Order | Final demand after adjudication |
| RFD-08 | Refund Rejection Show Cause | Issued when refund claims are found defective |
| RFD-03 | Refund Application Deficiency Memo | Seeks correction in refund application |
Common GST Orders
Orders are issued post verification or adjudication. Here are the key types:
| Form No. | Type of Order | Purpose |
|---|---|---|
| REG-19 | GST Cancellation Order | Final order cancelling GST registration |
| REG-22 | Revocation of Cancellation | Accepts application for revocation |
| ASMT-05 | Provisional Assessment Order | Interim assessment result |
| ASMT-07 | Final Assessment Order | Final decision post assessment |
| DRC-07 | Final Tax Demand Order | Summarizes tax, interest, penalty liabilities |
| RFD-06 | Refund Sanction/Rejection Order | Approves or denies refund claims |
How to View GST Notices Online
You can check and respond to notices directly through the GST portal.
Steps :
- Visit www.gst.gov.in
- Login with your GSTIN and credentials
- Navigate to: Services > User Services > View Notices and Orders
- Download, read, and take necessary action
How to Respond to a GST Notice
A timely and accurate response is critical. Here’s a step-by-step guide
Consequences of Ignoring GST Notices
Ignoring GST notices may lead to serious consequences:
- Heavy penalties or interest
- Cancellation of GST registration
- Tax demand and recovery proceedings
- Blocking of Input Tax Credit (ITC)
- Legal actions or prosecution in severe cases
Best Practices for Managing GST Notices
To safeguard your business from compliance risks:
- Enable email and SMS alerts for your GST account
- Check GST portal regularly for updates
- Maintain proper documentation and reconciliations
- Engage professional help for assessment, refund, and legal notices
- Respond within the deadline to avoid escalations
Need Expert Help?
At Vetri Audit Services Private Limited, we specialize in GST notice management, audit defense, refund assistance, and legal representation. Whether it’s a scrutiny notice, ITC blockage, or a demand order — we’ve got you covered.
Contact us today for a consultation!
