GST Notice / DemandPromotional
Analysis and replies to GST scrutiny notices, show-cause notices, demands and recovery actions, with reconciliations and hearing support.
- Estimate Cost
- ₹3,500 – ₹50,000 Concessional Price
- Typical duration
- 15 days
Service overview
- GST Notice
- Demand provides legal defense against official communications, scrutiny queries, and demand notices issued by GST Proper Officers under Sections 61, 73, 74, 74A, and 129. This service covers responding to return scrutinies (ASMT-10), registration cancellations (REG-17), summary demand notices (DRC-01/01A), audit findings, and bank attachment threats (DRC-13).
Who needs it? / When is it needed?
- Taxpayers receiving ASMT-10 notices for sales or ITC mismatches between GSTR-1, 3B, and 2B
- Businesses served with summary show-cause notices (DRC-01) alleging tax short-payments or wrongful ITC claims
- Entities facing registration cancellation notices or recovery threats under DRC-07/DRC-1
What to expect from the WCP Professionals
- Verify Notice Authenticity: WCP professionals verify the Document Identification Number (DIN) on the portal to confirm the notice is genuine.
- Analyze Mismatches & Exposure: WCP professionals cross-check the officer's query against your filed returns and GSTR-2B data to locate the source of the mismatch.
- Gather Supporting Evidence: WCP professionals collect underlying purchase invoices, bank payment proofs, e-Way bills, and ledgers to build a clear defense.
- Draft Formal Written Reply: WCP professionals draft a detailed response (in Form ASMT-11 or DRC-06) addressing every allegation with factual evidence and relevant legal precedents.
- Represent at Hearings: The legal team attends personal hearings before the Proper Officer to present oral arguments and written submissions.
- Mitigate Penalties: Where tax is legitimately due, WCP professionals structure voluntary payments via Form DRC-03 before formal order issuance to reduce statutory penalties.
Key deliverables
- Notice Risk Assessment & Legal Exposure Brief. Formally Drafted Reply (Form ASMT-11
- DRC-06) with evidence attachments. Written Hearing Submissions and Case Law Digests. DRC-03 Voluntary Tax Payment Verification Challans (if applicable). Final Order Dropping Demand or Appeal Readiness Report.
Standard turnaround time
- Notice Evaluation & Strategy: 1 to 3 business days.
- Written Reply Filing: Submitted within the statutory deadline (typically 7 to 30 days).
- Adjudication Period: SCN to final order usually takes 3 to 12 months.
Government fees, timelines & key outcomes
- Government Fees: No fee to file a notice reply; paying tax before SCN issuance reduces penalties under Sections 73 and 74.
- Timelines: Unanswered notices lead to ex-parte assessment orders and bank attachments.
- Key Outcome: Complete dropping of notice queries, reduced tax demand, or an appeal-ready record.
Forms & filings involved
- Form GST ASMT-10
- ASMT-11: Scrutiny Notice and Formal Portal Reply. Form GST DRC-01
- DRC-06: Show-Cause Notice Summary and Formal Reply. Form GST DRC-03: Voluntary Tax Payment Form.
Documents required
- Copy of the GST Notice with all annexures and DIN details
- Relevant GSTR-1, GSTR-3B, and GSTR-2B filing returns
- Sales/purchase invoices, ledgers, e-Way bills, and bank statements
- Previous correspondence or audit reports
What we need from you
- Immediate copy of any notice received, including envelope/email timestamps
- Complete purchase and sales accounting ledgers for the query period
- Portal access to file online replies
Important conditions
Ignoring a notice leads to ex-parte demand orders (DRC-07) and bank account attachments (DRC-13). Limitation periods differ between non-fraud cases (Section 73) and fraud/suppression cases (Section 74).
Additional information
For demands relating to FY 2024-25 onwards, show-cause notices are issued under Section 74A, which replaces the separate Section 73 / 74 regime with a single framework and time limit, while penalty still depends on whether fraud or suppression is alleged.
Paying the tax with interest before or soon after a show-cause notice can substantially reduce the penalty.
The estimated cost covers indicative professional fees only. Government fees, stamp duty and taxes are payable at actuals.
How it works
- 1. Raise a service enquiry describing your requirement.
- 2. A Relationship Manager reviews it and opens it for bidding.
- 3. Pay into escrow and assign the professional you select.
- 4. Track progress to completion, then accept and release payment.
Frequently asked questions
How much time do I get to reply to a GST notice?
It depends on the notice — often 7 to 30 days. The deadline is stated in the notice and replies are filed on the GST portal.
What is an ASMT-10 notice?
A scrutiny notice pointing out discrepancies in your returns; you reply in Form ASMT-11 with explanations or pay the shortfall.
Can I reduce the penalty on a GST demand?
Yes. Paying the tax and interest before the show-cause notice, or within the time allowed after it, reduces or waives the penalty depending on the case.
What happens if I don't reply?
The officer can pass an ex-parte order, after which recovery, including bank attachment, may follow.