GST Notice is a document through which taxpayer are communicated about irregularity or defaults being noticed, non compliance with GST, seeking more information on particular subject etc. by GST authorities.
The general reason of receiving GST notices from GST authorities is for defaults committed on taxpayer’s part which can be:
| Notice Name | Description of notice | Response | Consequences |
|---|---|---|---|
| GSTR-3A | Notice for non furnishing of GST returns | If Taxable person furnishes valid return within 30 days from the date of service of assessment order then the order shall be deemed to have been withdrawn.
Note: Assessment order may be issued by proper officer after the expiry of 15 days from the date of notice. |
|
| RFD-08 | Notice for rejection of application for GST Refund | Taxpayer must reply in form RFD-09 within 15 days of receipt of such show cause notice. | Proper Officer will make an order for rejecting the refund application in form RFD-06. |
| PCT-03 | Show Cause notice for disqualification | Response must be made within time period specified in notice. | Officer will make an order for cancellation of license as GST practitioner. |
| CMP-05 | Notice for denial of option to opt composition scheme | Reply justifying the reason for eligibility of composition scheme should be made in form CMP-06 within 15 days | Officer may deny the benefits of composition scheme by making an order in form CMP-07. Penalty may also be charged. |
| REG-17 | Show cause notice for cancellation of GST registration due to reasons specified in notice | Taxpayer must reply in form REG-18 within 7 days of receipt of such show cause notice. | Proper Officer will make an order for cancellation of GST registration in form REG-19. |
| REG-03 | Notice for seeking additional information/ clarification/ documents relating to application for registration/ amendment/ cancellation | Taxpayer must reply with clarification/ information in form REG-04 within 7 days of receipt of such notice. | Proper Officer will make an order for cancellation of such application in form REG-05. |
| REG-23 | Show cause notice for rejection of application for revocation of cancellation of GST Registration | Taxpayer must reply in form REG-24 within 7 days of receipt of such show cause notice. | Proper Officer may reject the application after giving opportunity of being heard. |
| ADT-01 | Notice for conducting audit by GST department as prescribed in Section 65 | Taxpayer is required to attend in person or to produce the records and book of accounts as prescribed within time limit specified in notice. | In case of failure to comply with notice, it would be presumed that taxpayer is not in possession of records and accordingly proceedings may be initiated as per the provisions of the act. |
| ASMT-02 | Notice for seeking additional information/ clarification/ documents for provisional assessment as requested in application form ASMT-01 by taxpayer. | Taxpayer must reply with clarification/ information in form ASMT-03 within 15 days of receipt of such notice. | In case failure to comply, application for provisional assessment filed in form ASMT-01 will be rejected by concerned officer. |
| ASMT-14 | Show cause notice for assessment under section 63 (Best Judgment Assessment) | Taxpayer must reply and appear before the GST authority within 15 days of receipt of such notice. | The assessing officer may issue assessment order which might not be in favour of the taxpayer. |
Note: It is an inclusive but not exhaustive list of notices.
On receiving notice in GSTR-3A Notice, the taxpayer has to file the return within 15 days from the date of notice along with penalty and applicable late fees.
If the dealer still does not file return then the proper officer will assess GST liability according to his best judgment using the information available with the department. No further notice will be issued by the department.
Penalty:
Whichever is higher.
The registration can be cancelled, if
When registration of a taxable person is cancelled by the officer on his own motion, then such taxable person can apply to the officer for revocation of cancellation within 30 days from the date of the cancellation order.