GST Notice Reply

Response to the GST Demand Notice

The current article covers the various methods of serving the demand notice and the processes to read the notice on the GST portal, responding to the demand notice in Form GST DRC-06, and taking action after the defense has been filed. Form GST DRC-06 is used to respond.

Various methods of delivering the demand notice to the taxpayer are available.

Central Goods and Service Tax Act, 2017 specifies various methods for serving the demand notice to the taxpayer.

The following are the many methods of serving the demand notice, as stated in the said section:

· The taxpayer or his representative can receive the demand notice directly or by a messenger (including a courier).

· With an acknowledgment addressed to the taxpayer's last known place of business/residence, a demand notice can be issued by speed, registered mail, or courier.

· Demand notices can also be sent to an email address provided at the time of registration or later changed.

· The taxpayer can access the notice through the GST portal.

· If none of the above alternatives are possible, the demand notice can be published in a regional newspaper distributed in the taxpayer's neighbourhood (based on their last known residential address).

· If none of the other options are available, the notice can be posted in a prominent location at the taxpayer's last known place of business or residence.

The steps to view the notice on the GST Portal are as follows:

Most of the modes mentioned above, such as courier, speed post, and registered post, are physical. Only two of the options, email and the GST portal, are digital.

When the demand notice is received through the GST site, however, the taxpayer is required to know the steps to read the notification, which are described below:

Step 1: Go to https://www.gst.gov.in/ and fill the form.

Step 2: Select 'Login' from the drop-down menu.

Step 3: Enter the correct Username, Password, and Captcha, then click LOGIN.

Step 4: Follow the steps below:

View Additional Notices and Orders under Services > User Services.

Responding to the demand notice on the GST portal in Form GST DRC-06 According to Rule 142(4) of the Central Goods and Service Tax Rules, 2017, the reply to the demand notice must be in Form GST DRC-06. The taxpayer can submit his or her defense reply in Form GST DRC-06 via the GST portal. The taxpayer must complete the following steps to file an online Reply:

Step 1: Go to https://www.gst.gov.in/.

Step 2: Select 'Login' from the drop-down menu.

Step 3: Enter the correct Username, Password, and Captcha, then click LOGIN.

Step 4: Follow the steps below:

View Additional Notices and Orders under Services > User Services.

Step 5: To view the specifics of a specific instance, click the VIEW option.

Step 6: On the left-hand side of the individual case details, you'll see three options:

NOTICES
REPLIES
ORDERS

Step 7: Choose REPLIES from the drop-down menu, and the Reply page will appear.

Step 8: The following information will be auto-populated on the Reply page:

SCN Type, SCN Date, SCN Reference Number, and Financial Year

Step 9: On the Reply page, there is a question regarding the personal hearing:

Following the submission of the GST Reply on the GST portal, take the following steps.

Following the successful submission of the defense reply in Form GST DRC-06, the GST site performs the following action:

Using the email address and phone number provided during registration, the taxpayer will receive an acknowledgment intimation along with the created RFN.

The Defense Reply will be made available to the assessing authority, who will pass appropriate orders based on the Reply.

Following the processes below, the taxpayer can view the order:

Visit https://www.gst.gov.in/ for further information.

Click 'Login,' enter the required Username, Password, and Captcha, and click LOGIN.

Follow the steps below to get there:

View Additional Notices and Orders under Services > User Services.

Various reasons for receiving GST notice

- Liable for GST registration but has failed to obtain GST registration.

- Late filing of GSTR-1 and GSTR-3B consecutively for more than six months

- Mismatch between GSTR-1 & GSTR-3B

- Different declaration in GSTR-1 and e-way bill portal

- Mismatch in Input tax credit claims made in GSTR-3B vis-a-vis GSTR-2A