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CA India, official logo of the Institute of Chartered Accountants of IndiaCA (Dr) Aman SalujaChartered Accountant

Notices & scrutiny

Responding to GST department notices, scrutiny, and portal alerts.

Types of communications

Taxpayers may receive scrutiny notices, ASMT forms, DRC-01A/DRC-01 intimations and show-cause notices, summons, and portal alerts for return mismatches (e.g., GSTR-1 vs 3B).

Respond on time

Note the due date in the notice. File replies on the portal with supporting documents. Silence can lead to best-judgment assessment or recovery proceedings.

Practical approach

Reconcile the issue to returns and books, quantify exposure, and respond factually. Keep acknowledgment receipts of every filing.

Related: Amendments · GSTR-2B · Enquire

This material is for general information. It is not a legal opinion. Verify due dates and rates on the GST portal and CBIC notifications before acting.