GST Notices are commonly issued for underpayment or non-payment of tax, mismatches in Input Tax Credit claims, discrepancies between GSTR-1 and GSTR-3B, or suspected fraud, misstatement, or suppression of facts.

Section 73 covers non-fraud cases with a 3-year time limit and a lower penalty, Section 74 covers fraud or suppression cases with a 5-year time limit and a penalty up to 100% of tax, and the new Section 74A unifies both for FY 2024-25 onwards with a 42-month time limit and a 60-day reduced-penalty window.

Log in to the GST portal and go to Services, then User Services, then View Notices and Orders to see all notices and intimations issued to your GSTIN.

Common types include ASMT-10 (scrutiny), DRC-01A (pre-notice intimation), DRC-01 (formal show cause notice), and DRC-07 (demand order), issued under Sections 61, 73, 74, or 74A depending on the discrepancy.

Ignoring a GST Notice can lead to a demand order on Form DRC-07 based on available records, penalties from 10% up to 100% of the tax due, 18% per annum interest, and in serious cases, prosecution or attachment of assets.

A formal DRC-01 show cause notice requires a DRC-06 reply within 30 days, while the new Section 74A gives a longer 60-day window to pay and reduce the penalty; a DRC-01A intimation has no fixed deadline but earlier action avoids escalation entirely.

Pricing depends on your notice type and the section involved — DRC-01A intimations and scrutiny notices are typically simpler than a formal DRC-01 show cause notice or an appeal. We offer a free consultation before sharing an exact quote.