How long do I have to reply to a GST notice?
The time is stated in the notice and is typically 30 days for ASMT-10 and DRC-01, and shorter for some, such as 7 days for a registration cancellation notice. An extension can be requested. We calendar the date the day we receive the notice.
What if I agree with the department's figure?
You can pay the tax and interest voluntarily through Form DRC-03, which can reduce or avoid penalty in non-fraud cases. Payment must be made before the order in some cases. We calculate the amount and advise on the best route.
Can a GST notice be challenged?
Yes. You can reply with documents, appear in the personal hearing, and, if an order is passed, appeal to the first appellate authority within three months, with a pre-deposit of 10% of the disputed tax. We advise on the grounds.
What if I did not see the notice?
GST notices are served on the portal and the registered email. If missed, an order may have been passed ex parte. An appeal or a request for reopening can be made within time. We check the portal for pending notices.
What is a DRC-01A?
It is an intimation before a show cause notice, where the officer tells you the amount of tax, interest and penalty proposed. If you pay through DRC-03 and file a statement, the proceedings can be closed with a reduced penalty. We evaluate whether to pay or contest.
Will a GST notice affect my registration?
A notice of non-filing for six months, or of non-payment, can lead to a cancellation of registration. Replying in time and filing pending returns usually stops it. We file the pending returns and the reply together.
What are the due dates for GSTR-1 and GSTR-3B?
For monthly filers, GSTR-1 is generally due by the 11th and GSTR-3B by the 20th of the following month. Quarterly (QRMP) filers file GSTR-1 quarterly and GSTR-3B by the 22nd or 24th depending on the state. Due dates are sometimes extended by notification, so we track the current notified date.
What is the late fee and interest for delayed GST returns?
Late fees accrue daily (₹50 a day for GSTR-3B, ₹20 a day if it is a nil return, subject to caps) and interest at 18% a year applies on tax paid late. Late filing can also block your next GSTR-1 and the e-way bill facility, so delay costs more than the fee alone.
Can I correct a mistake after filing a GST return?
GSTR-3B cannot be revised once filed; errors are corrected in a later month's return where the law permits. GSTR-1 errors can be amended through the amendment tables in a later GSTR-1 or through GSTR-1A. We check the figures against GSTR-2B and your books before filing, which prevents most corrections.
