1

GSTR-3A

Default notice to non-filers of GST returns in GSTR-1, GSTR-3B, GSTR-4, or GSTR-8

File the pending GST Returns along with any late fees and interest on the GST liability

15 days from receipt

Tax assessed on available information; Penalty of Rs10,000 or10% of tax due, whichever is higher

2

CMP-05

Show cause notice questioning the eligibility for the composition scheme

Justify eligibility for the composition scheme

15 days from receipt

Penalty under section 122 and CMP-07 order denying composition scheme benefits

3

REG-03

Notice for clarification or additional documents at the time of GST registration or amendment

Provide clarification or documents in REG-04

Within 7 working days from receipt

Application rejection informed in REG-05

4

REG-17

Show cause notice for potential GST registration cancellation

Submit reasons in REG-18 against cancellation

Within 7 working days from receipt

Cancellation of GST registration in REG-19

5

REG-23

Show cause notice for revocation of GST registration cancellation

Submit reply in REG-24

Within 7 working days from receipt

Cancellation of GST registration revocation

6

REG-27

Notice for GST migration issues for VAT regime taxpayers

Apply in REG-26 and present before tax authority

Not prescribed

Cancellation of provisional registration in REG-28

7

PCT-03

Show cause notice for GST practitioner misconduct

Respond within the notice's prescribed time

Within the notice's prescribed time

Cancellation of GST practitioner license

8

RFD-08

Show cause notice for potential GST refund rejection

Respond in RFD-09

Within 15 days from receipt

GST refund application rejection in RFD-06

9

ASMT-02

Notice for additional information for provisional assessment

Provide information in ASMT-03

Within 15 days from notice service

Provisional assessment application rejection

10

ASMT-06

Notice for additional information for final assessment (post-provisional assessment)

Respond within 15 days

Within 15 days from receipt

Final assessment in ASMT-07 without taxpayer input

11

ASMT-10

Scrutiny notice for discrepancies in GST return

Provide explanations in ASMT-11

Prescribed time in notice or a max of 30 days from service

Assessment based on available information, potential prosecution and penalty

12

ASMT-14

Show cause notice for best judgment assessment under section 63

Provide written reply and appear before authority

Within 15 days from notice

Unfavorable assessment order in ASMT-15

13

ADT-01

Notice for audit by Tax authority under Section 65

Appear in person or produce records as directed

Within the notice's prescribed time

Presumed absence of books of account, initiating proceedings

14

RVN-01

Revisional authority notice under section 108 before revising appeal orders

Respond and/or appear as directed

Within 7 working days from service

Decision based on available records and merits, ex parte

15

Notice of Enquiry by Directorate of Anti-profiteering

Inquiry for not passing on ITC or reduced GST rates benefits

Cooperate and provide evidence

As specified in the notice

Ex parte proceedings based on available evidence

16

DRC-01

Demand of Tax show cause notice for underpaid or unpaid tax

Pay demanded tax amount in DRC-03, with interest and penalty if applicable. Use DRC-06 for responses

Within 30 days from receipt

Higher penalty or prosecution within three years from annual return due date

17

DRC-10 & DRC-17

Notice of Auction of Goods under section 79 for recovery

Pay outstanding demand per DRC-09

Specified before sale, not before 15 days from notice issue

Proceed to e-auction and sale

18

DRC-11

Notice to successful auction bidder

Pay total bid amount

Within 15 days from auction date

Possible re-auction by officer

19

DRC-13

Notice for tax recovery from a third person

Deposit specified amount and respond in DRC-14

Not applicable

Considered a defaulter for specified amount, subject to prosecution and penalties

20

DRC-16

Notice for attachment and sale of goods/shares under section 79

Prohibited from transferring/creating charge on goods; must comply with notice

Not applicable

Prosecution and/or penalties for contravention