Why GST Notices Are Increasing
The GST system automatically compares your GSTR-1, GSTR-3B, GSTR-2B, e-way bills and e-invoices, as well as your income tax data. Any mismatch can trigger a notice. Most can be resolved with a clear reconciliation, if answered on time.
Common Types of GST Notices
Scrutiny of returns
The officer points out discrepancies in your returns and asks for an explanation. If the explanation is accepted, the matter closes; otherwise further proceedings may start.
ITC mismatch notices
Raised when the input tax credit claimed in GSTR-3B is higher than what appears in GSTR-2B, or when credit is claimed from suppliers who have not filed returns or whose registration was cancelled.
Intimation before show cause notice
In some cases, the officer first communicates the proposed tax, interest and penalty, giving you an opportunity to pay or explain before a formal notice is issued.
Show cause notice (SCN)
A formal notice proposing tax, interest and penalty. For financial year 2024-25 onwards, a unified provision with common time limits applies to demands, while earlier years follow the separate provisions for fraud and non-fraud cases.
Notices for non-filing or registration issues
Issued for non-filing of returns, mismatch in registration details, or before cancellation of registration.
How to Respond
- Check the notice on the GST portal under notices and orders, and note the due date
- Identify the period and the exact discrepancy
- Prepare a reconciliation: books vs GSTR-1 vs GSTR-3B vs GSTR-2B
- Collect invoices, payment proofs, e-way bills and supplier confirmations
- Draft a point-wise reply with annexures
- File the reply on the portal and attend the personal hearing if given
- If an adverse order is passed, consider appeal within the time limit
Common Mistakes to Avoid
- Missing the reply deadline, which can lead to an ex parte order
- Admitting liability without checking the reconciliation
- Not attending the personal hearing
- Ignoring notices in the portal because no email or SMS was noticed
- Continuing the same mismatch in later months
How We Help
Our team handles GST reconciliations, replies, hearings and appeals, combining a Chartered Accountant for reconciliation and a tax advocate for representation. See also GST Return Filing.
Frequently Asked Questions
My supplier did not file returns. Will I lose input tax credit?
ITC generally depends on the supplier's compliance and its appearance in GSTR-2B. Follow up with the supplier and document payments; we can advise on your specific case.
Can I get more time to reply?
An adjournment can be requested, but it is at the officer's discretion. Do not assume it will be granted.
Related Services
Talk to a Chartered Accountant
If you have received a GST notice and want it reviewed and answered correctly, contact us for detailed guidance.
CA Mayank Agarwal (Chartered Accountants)
Raj Nagar Extension & Indirapuram, Ghaziabad
Phone / WhatsApp: 9718877122 | Email: fcamayankagarwal@gmail.com
This page gives general information for guidance only. Laws, forms, fees and timelines change from time to time and depend on individual facts, so please confirm the current position before acting. See all our service guides.