GST Notices: Types and How to Reply to Them
What triggers a GST notice, the different types you'll see, how to view and download one, and how to reply on the GST portal, including notices under section 46.
Last reviewed 23 August 2026 · Verify current rules on the GST portal
What Is a GST Notice?
A GST notice is a formal communication issued by the GST authorities to a registered taxpayer, flagging a compliance issue, a discrepancy in filings, or a pending obligation that needs a response within a set deadline. Notices are legally valid when delivered through the modes listed in section 169 of the CGST Act: personal delivery, registered or speed post, email to the registered address, posting on the GST portal, a local newspaper, or affixing at the business premises.
The deadline attached to a notice isn't a suggestion. Missing it can mean an ex-parte order, a best-judgment assessment, or a penalty the client didn't need to face, and the underlying cause is almost never the notice itself, it's that nobody was watching the portal closely enough to catch it in time.
What Are the Reasons for a GST Notice?
Most GST notices trace back to one of a small set of triggers.
Non-filing or delayed returns
A GST return not filed by its due date is the single most common trigger.
ITC claim mismatches
Input Tax Credit claimed that doesn't match records or supplier filings.
GSTR-1 vs GSTR-3B mismatch
Figures reported across the two returns don't reconcile.
Tax payment errors
Miscalculated or short-paid tax on a filed return.
E-way bill non-compliance
Gaps or mismatches in e-way bill records for goods movement.
High-value transactions
Transactions crossing thresholds that trigger scrutiny.
GSTIN or PAN errors
Administrative mismatches on registration details.
Audit non-compliance
Issues flagged during a departmental GST audit.
Types of GST Notice
The form number tells you what kind of notice it is and how much time you have to respond.
| Notice Type | Form | Trigger | Response Window |
|---|---|---|---|
| Default / Return Defaulter Notice | GSTR-3A (Section 46) | GST return not filed by the due date | 15 days |
| Clarification Notice (Registration) | REG-03 | Additional information needed on a registration application | 7 working days |
| Show Cause Notice (Cancellation) | REG-17 | Proposed cancellation of GST registration | 7 working days |
| Provisional Assessment Notice | ASMT-02 | Additional information needed for provisional assessment | 15 days |
| Scrutiny / Discrepancy Notice | ASMT-10 | Discrepancies found in filed returns on scrutiny | Usually 30 days |
| Demand Notice (Tax Short-Paid / Unpaid) | DRC-01 | Tax short-paid, unpaid, or ITC wrongly availed | 30 days |
| Audit Notice | ADT-01 | Department audit of the taxpayer's records | As specified in the notice |
A notice under section 46 (u/s 46), issued in Form GSTR-3A, is one of the most common. The response isn't a written reply, it's filing the pending return itself, with late fee and interest, within 15 days. Continued non-filing can lead to a best-judgment assessment under section 62.
How to View or Download a Notice
Log in to the GST portal with the client's credentials
Go to Services → User Services → View Notices and Orders
Click the "Document" link against the relevant entry to download the notice
How to Reply to a GST Notice Online
Log in to the GST portal
Sign in with the client's GST portal credentials.
Locate the notice
Services → User Services → View Additional Notices/Orders.
Review the details
Download the notice and note the due date and the specific allegation.
Prepare the reply
Gather supporting documents, ledgers, and evidence for each point raised.
Submit online
Draft the reply, attach documents, sign with DSC or EVC, and submit.
This is the general process for notices that require a written response, such as a scrutiny or demand notice. A section 46 (GSTR-3A) notice is different: the correct action is filing the pending return, not a written reply.
Basic Format for a GST Show Cause Notice (SCN) Reply
A reply to a Show Cause Notice generally follows this structure:
Date and the address of the issuing authority
Subject line with the SCN number and date
A short introduction acknowledging the SCN
Factual background of the matter
Relevant legal provisions and, where applicable, case law
A point-by-point rebuttal of each allegation raised
A conclusion requesting withdrawal of the notice or leniency
Signature, name, designation and contact details of the respondent
What Is Turia and Its Notice Management Feature
Turia is CA practice management software for Indian CA firms, connecting client management, tasks, compliance and notices into one platform. Notice management is a paid add-on inside Turia: it automatically fetches GST, TDS and Income Tax notices from the relevant government systems, so your team isn't relying on someone remembering to log into three separate portals.
Once a notice is fetched, it can be converted into a task, assigned to a specific team member, and its hearing date lands automatically on the firm Calendar. See the full breakdown on the Notice Management Software for CA Firms page.
How Turia Can Be Useful for a CA Firm
Say a firm handles GST compliance for 300 clients. Checking each client's GST portal individually for a new notice means 300 separate logins, repeated on some cadence, by someone who also has actual client work to do. In practice, that doesn't happen consistently, and a notice sits unnoticed until a hearing date is uncomfortably close.
Turia's notice management automates the checking itself: notices are fetched into one dashboard instead of 300 individual portal visits, so the firm finds out a notice exists without anyone having to go looking for it client by client.
What Impact Turia Provides
| Capability | Checking Portals Manually |  Turia |
|---|---|---|
| Checking for notices | A separate portal login per client | Fetched into one dashboard, across clients |
| Notice ownership | Unclear until someone reads and forwards it | Converted into a task, assigned to a team member |
| Hearing dates | Live only inside the notice document | Appear automatically on the firm Calendar |
| Monitoring | Depends on someone remembering to check | Automated checks whenever you want to check |
| Partner visibility | No single view across clients | One dashboard view of every synced notice |
100s of CA firms use Turia Practice every day
Where This Connects
Notices are one part of staying ahead of deadlines. Explore how this fits with the rest of Turia's CA practice management software.
Notice Management Software
The full product page behind this guide.
Learn moreTask Management
See how a synced notice becomes assigned work.
Learn moreCompliance Management
GST, TDS, Income Tax and MCA filings, tracked together.
Learn moreWhatsApp Automation
Update clients on notice-related tasks automatically.
Learn moreEmail Automation
The same client updates, over email.
Learn morePricing
Notice management is a paid add-on; see current plans.
Learn moreNotices are issued through the GST portal and the Income Tax e-filing portal. Turia's independent company profile is listed on Tracxn.
Frequently Asked Questions
How many days do I have to reply to a GST notice under section 46 (u/s 46)?
A notice under section 46 of the CGST Act, issued in Form GSTR-3A, gives 15 days from the date of receipt to file the pending return. The correct response to a GST notice u/s 46 is to file the overdue return itself, along with the applicable late fee and interest, not a separate written reply.
What is the format for replying to a GST notice under section 46?
There isn't a separate written-reply format for a section 46 / GSTR-3A notice, because the required response is filing the pending return on the GST portal, not a letter. If the default continues, the department can move to a best-judgment assessment under section 62, so filing within the 15-day window is what closes the notice.
Where do I log in to check or respond to a GST notice?
Notices are viewed and responded to on the official GST portal, under Services → User Services → View Notices and Orders. Every notice and reply for a client has to go through the government portal itself.
What is the basic format for a GST Show Cause Notice (SCN) reply?
A GST SCN reply typically includes the date and issuing authority's address, a subject line with the SCN number, an introduction, the factual background, relevant legal provisions, a point-by-point rebuttal of each allegation, a conclusion, and the respondent's signature and details.
Which notices does Turia sync: GST, TDS, IT, or all three?
Turia syncs GST, TDS, and Income Tax notices directly, so all three notice types show up in one place instead of three separate government portals. See how synced notices connect to compliance management software.
Does Turia file the reply to a GST notice for me?
No. Turia detects and syncs the notice, converts it into a task, and assigns it to a team member with a deadline. The actual reply or return filing still happens on the GST portal, prepared by your team, the same way it always has.
Do I have to manually check the government portal for new notices?
No. Turia's automation checks for new notices whenever you want to check, pulling them into the platform instead of requiring someone to log into the GST, TDS, or income tax portal separately to see if anything new has been issued.
How do hearing dates get tracked?
Every hearing date tied to a synced notice appears automatically on the firm's Calendar, so it's visible alongside every other deadline the team is tracking, not buried in a PDF or a separate spreadsheet.
Is notice management included in Turia's base plan?
Notice management is a separate paid add-on to Turia's practice management platform. See Turia's pricing for current plans.
Stop Checking Portals Client by Client
Sync GST, TDS, and Income Tax notices into Turia, assign each one as a task, and let every hearing date land on the firm Calendar automatically.
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