GST Notices: All 21 Forms and How to Reply
The GST system uses numbered notice forms — each linked to a specific provision of the CGST Act 2017 — to communicate with taxpayers across 6 different stages: registration, compliance and return filing, assessment and audit, show cause and demand, enforcement and recovery, and post-demand proceedings such as refunds and revisions. Knowing the form number tells you immediately what the department is trying to do, what legal provision is invoked, what response form to file, and how much time you have. This guide covers all 21 GST notice forms with individual links to the full guide for each.
What Are the 21 GST Notice Forms and How Are They Grouped by Category?
The table below is the complete index. Each row is a notice form with its category, the legal trigger, and the response deadline. Click the form name in the detailed sections below for the full reply guide.
| Form |
Notice Name |
Category |
Legal Trigger |
Response Deadline |
| GSTR-3A |
Non-Filing Notice |
Returns |
Missed GSTR-1, 3B, or 9 |
15 days |
| CMP-05 |
Composition Violation |
Compliance |
Scheme ineligibility found |
7 working days |
| REG-3 |
Registration Query |
Registration |
Deficiency in new registration |
7 working days |
| REG-17 |
Cancellation Notice |
Registration |
Non-filing, non-compliance |
7 working days |
| REG-23 |
Revocation Rejection |
Registration |
Unsatisfactory revocation reply |
7 working days |
| REG-27 |
Enrolment Cancellation |
Registration |
Incomplete migrated enrollment |
7 working days |
| ASMT-02 |
Provisional Assessment Info |
Assessment |
Extra documents needed for provisional |
Date specified |
| ASMT-06 |
Provisional Finalization |
Assessment |
Closing provisional assessment order |
Date specified |
| ASMT-10 |
Return Scrutiny |
Assessment |
Return discrepancies vs GSTR-2A/e-way bills |
30 days (ASMT-11) |
| ASMT-14 |
Unregistered Assessment |
Assessment |
Business conducted without registration |
Hearing date given |
| ADT-01 |
Section 65 Audit Notice |
Audit |
Department audit of books |
15 working days |
| DRC-01 |
Show Cause Notice |
Demand |
Section 73 or 74 demand proposed |
30 days (pay) / 60 days (reply) |
| DRC-10 |
Goods Auction Order |
Recovery |
Distraint of movable goods |
Auction date specified |
| DRC-11 |
Successful Bidder Notice |
Recovery |
Winning DRC-10 or DRC-17 auction |
15 days to pay balance |
| DRC-13 |
Third-Party Recovery |
Recovery |
Third party owes money to defaulter |
Immediate — no delay |
| DRC-16 |
Property Attachment Order |
Recovery |
Outstanding demand unpaid |
Immediate — pay or stay |
| DRC-17 |
Immovable Property Sale |
Recovery |
Attached property auction under DRC-16 |
Sale date specified |
| DRC-10 vs 17 |
Comparison Guide |
Reference |
Movable vs immovable auction |
— |
| RFD-08 |
Refund Rejection Notice |
Refund |
Defect in refund application |
15 days (RFD-09) |
| RVN-01 |
Revisional Authority Notice |
Revision |
Error in subordinate officer’s order |
7 days |
| PCT-03 |
GSTP Disqualification |
Practitioner |
GST Practitioner misconduct |
30 days |
The Form Number Tells You Everything
- REG- series: Your GSTIN registration is at risk. 7 working-day window; missing it means automatic cancellation.
- ASMT- and ADT- series: The department is examining your returns or books. Investigative; respond with reconciled data. Does not itself create a demand.
- DRC-01: A formal tax demand is being proposed. Respond within 30 days (pay) or 60 days (file DRC-06 reply). The last stop before a demand order and recovery.
- DRC-10 to DRC-17: A confirmed demand is being enforced. The department is seizing, attaching, or auctioning assets. Immediate action required; only full payment or a High Court stay stops the process.
- RFD-, RVN-, PCT- series: Post-order proceedings. Structured appeal and reply rights with specific forms.
Which GST Notices Relate to Registration and Composition Scheme Compliance?
Returns & Compliance — GSTR-3A · CMP-05
GSTR-3A
Non-Filing of GST Return Notice
Returns
Trigger: Missed GSTR-1, GSTR-3B, GSTR-9, or GSTR-4
Deadline: 15 days to file return
Issued under Section 46 when the registered taxpayer fails to file a due return. The notice gives 15 days to file the overdue return with applicable late fees. Ignoring it leads to a best-judgment assessment under Section 62 and, ultimately, cancellation of the GSTIN under Section 29. Filing the return within 30 days of the Section 62 order withdraws the assessment automatically.
GSTR-3A full guide →
CMP-05
Composition Scheme Violation Notice
Compliance
Trigger: Composition scheme ineligibility found
Deadline: 7 working days
Issued to a composition taxpayer when the officer believes the taxpayer has exceeded the turnover limit, made inter-state supplies, supplied non-eligible goods, or otherwise violated the conditions of the composition scheme. If the violation is confirmed, the taxpayer is required to pay all GST at regular rates for the entire period, including interest, plus penalties. The taxpayer can convert to the regular scheme with retrospective effect.
CMP-05 full guide →
Registration — REG-3 · REG-17 · REG-23 · REG-27
REG-3
Registration Application Query
Registration
Trigger: Deficiency in new registration application
Deadline: 7 working days (REG-4)
Issued when the officer processing a GST registration application finds a deficiency — missing documents, incorrect business address, mismatch in Aadhaar/PAN data, or a query on the business activity. The applicant must reply in Form REG-4 within 7 working days with the corrected documents. Failure to reply results in rejection of the application in Form REG-05 and a fresh application is required.
REG-3 full guide →
REG-17
Cancellation of Registration Notice
Registration
Trigger: Non-filing, non-compliance, defunct business
Deadline: 7 working days (REG-18)
The most consequential registration notice: the officer proposes to cancel the GSTIN. Common triggers include continuous non-filing of returns (6+ returns), registration obtained by fraud, business found closed at registered address, or GSTIN of a key supplier cancelled. The taxpayer must respond in Form REG-18. If satisfied, the officer drops the cancellation; if not, a cancellation order in REG-19 follows, after which only a revocation application can restore the GSTIN.
REG-17 full guide →
REG-23
Rejection of Revocation Application
Registration
Trigger: Unsatisfactory revocation reply after REG-21
Deadline: 7 working days
After cancellation under REG-17, the taxpayer files for revocation in REG-21. If the officer is not satisfied with the revocation application — typically because all pending returns have not been filed or dues not paid — the officer issues REG-23 as a show cause notice before rejecting the revocation. A timely response with proof of all pending filings cleared is the only way to avoid a REG-05 rejection order.
REG-23 full guide →
REG-27
Enrolment Cancellation Notice
Registration
Trigger: Incomplete migrated enrollment or GST Practitioner lapse
Deadline: 7 working days
Applicable to businesses that migrated to GST in 2017 and did not complete the enrollment process, or to GST Practitioners whose enrollment has become liable for cancellation. The notice gives 7 working days to complete the enrollment or respond with valid grounds. Failure results in the enrollment being cancelled in REG-28, requiring a fresh registration application.
REG-27 full guide →
Registration Notices: The 7-Working-Day Rule
All REG-series notices give exactly 7 working days to respond. This is a tight window that often catches taxpayers off-guard, especially when notices are received on a Monday (giving until the following Wednesday) or around public holidays. Monitor the GST portal’s notices section regularly, or enable SMS and email alerts in your GST portal profile settings. A missed REG-17 response results in cancellation without any further opportunity to be heard at the officer level.
Which GST Notices Are Issued for Assessment, Scrutiny, and Audit?
Assessment & Audit — ASMT-02 · ASMT-06 · ASMT-10 · ASMT-14 · ADT-01
ASMT-02
Provisional Assessment — Additional Info
Assessment
Trigger: Officer needs more documents before provisional order
Deadline: Date specified in notice
When a taxpayer applies for provisional assessment under Section 60 (because the correct GST rate or value is uncertain), the officer can issue ASMT-02 seeking additional information or documents needed to determine the provisional tax. The taxpayer submits the information and the officer then issues the provisional assessment order in ASMT-03. Provisional assessments must be finalized within 6 months through ASMT-06.
ASMT-02 full guide →
ASMT-06
Provisional Assessment Finalization
Assessment
Trigger: Finalizing a provisional assessment order (ASMT-03)
Deadline: Date specified
Issued to call for records necessary to finalize a provisional assessment under Section 60(2). The officer must finalize the provisional assessment within 6 months of the provisional order; if not done in time, the provisional order is treated as the final order. ASMT-06 precedes the final assessment order in ASMT-07. If the final assessment shows a higher liability than the provisional, the difference plus interest is payable; a lower liability results in a refund.
ASMT-06 full guide →
ASMT-10
Return Scrutiny Notice
Assessment
Trigger: Discrepancies between GSTR-3B and GSTR-2A/e-way bills
Deadline: 30 days (reply in ASMT-11)
The most frequently issued GST assessment notice. Issued under Section 61 when the return data does not match third-party data (supplier GSTR-1, GSTR-2B, e-way bills, or annual GSTR-9). The notice lists specific discrepancies with amounts. The taxpayer replies in ASMT-11 either explaining the discrepancy or agreeing and paying the shortfall with interest via DRC-03. If the reply is unsatisfactory, the officer proceeds to issue a DRC-01 show cause notice for the shortfall.
ASMT-10 full guide →
ASMT-14
Assessment of Unregistered Person
Assessment
Trigger: Section 63 — taxable supply without GST registration
Deadline: Hearing date given in notice
Issued under Section 63 when the officer has reason to believe that a person has conducted a taxable supply without obtaining GST registration. This is a best-judgment assessment based on available evidence (e-way bills, bank accounts, third-party reports). The person must appear on the specified date and can challenge the assessment by showing that turnover was below the registration threshold or that the supply was exempt. Late registration and payment can mitigate penalties.
ASMT-14 full guide →
ADT-01
Section 65 Departmental Audit Notice
Audit
Trigger: Department audit of books and records
Deadline: 15 working days advance notice before audit date
Issued under Section 65 when the GST Commissioner initiates an audit of a registered taxpayer. Unlike an ASMT-10 scrutiny which is desk-based, an ADT-01 audit involves a physical inspection of books, records, stock, and supporting documents. The audit must be completed within 3 months (extendable to 6 months). If discrepancies are found, the officer issues ADT-02 with the audit findings. The taxpayer can respond to ADT-02 before a DRC-01 is issued. ADT-01 is the only GST notice that comes with advance warning of an upcoming inspection of physical records.
ADT-01 full guide →
Which GST Notice Is Issued as a Show Cause Notice for Tax Demand?
DRC-01
Show Cause Notice — Section 73 or 74
Demand
Trigger: Proposed tax demand under Section 73 (no fraud) or 74 (fraud/suppression)
Deadline: 30 days to pay (10% or 25% penalty); up to 60 days to file DRC-06 reply
The pivotal notice in the GST enforcement chain: a DRC-01 formally proposes a specific tax demand with interest and penalty. Section 73 applies to non-fraud cases (missed returns, input tax credit mismatches); Section 74 applies to cases of fraud, wilful misstatement, or suppression of facts. The key difference is the penalty: Section 73 demands attract 10% or 25% penalty; Section 74 demands attract 100% penalty. Paying the full demand within 30 days of DRC-01 reduces the penalty to 10% under Section 73 and 25% under Section 74. Filing a DRC-06 reply contests the demand; a demand order in DRC-07 follows if the reply is rejected. Once DRC-07 is issued, the full 100% penalty applies under Section 74 cases.
DRC-01 full guide →
DRC-01: The Notice That Divides Inquiry From Enforcement
Every notice before DRC-01 (ASMT-10, ADT-01, REG-17, GSTR-3A) is still in the investigative or compliance phase, where the matter can be resolved without a formal demand. Once DRC-01 is served, a specific amount is being demanded with penalties. If this demand is not paid or successfully contested in DRC-06, and a demand order DRC-07 is issued, the department moves to the DRC-10 through DRC-17 recovery chain — distraining goods, attaching property, and auctioning assets. Treating a DRC-01 as another inquiry notice to be ignored or delayed is the most common and most costly mistake in GST compliance.
Which GST Notices Are Used for Recovery, Attachment, and Auction of Property?
Recovery & Enforcement — DRC-10 · DRC-11 · DRC-13 · DRC-16 · DRC-17
DRC-10
Auction of Distrained Movable Goods
Recovery
Trigger: Movable goods distrained under Section 79(1)(b)
Deadline: Pay before the auction date specified
Issued when movable goods belonging to the defaulter (inventory, machinery, vehicles) have been physically seized under Section 79 and are being put up for public auction. The DRC-10 sets the auction date and the minimum bid price. Paying the outstanding demand and costs before the auction date stays the auction. Once the auction begins, the goods are sold to the highest bidder who receives a DRC-11 notice.
DRC-10 full guide →
DRC-11
Notice to Successful Bidder
Recovery
Trigger: Winning a DRC-10 or DRC-17 GST auction
Deadline: 15 days to pay the balance purchase price
Issued to the highest bidder after a DRC-10 or DRC-17 auction confirms the winning bid. The DRC-11 sets out the balance amount to be paid within 15 days after deducting the earnest money deposit. If the successful bidder fails to pay within 15 days, the earnest money is forfeited and a re-auction is held. The bidder must understand that GST auction purchases carry legal obligations regarding the source of the goods.
DRC-11 full guide →
DRC-13
Third-Party Recovery Notice
Recovery
Trigger: Third party owes money to or holds money of the GST defaulter
Deadline: Immediate — pay the TRO, not the defaulter
Directed not at the taxpayer but at any person who owes money to the GST defaulter: customers with pending receivables, banks holding deposits, debtors. The DRC-13 directs that party to pay the amount directly to the Tax Recovery Officer instead of the defaulter. The third party is protected from any legal claim by the defaulter for complying with DRC-13. Non-compliance by the third party makes them personally liable for the defaulter’s GST debt.
DRC-13 full guide →
DRC-16
Immovable Property Attachment Order
Recovery
Trigger: Outstanding GST demand unpaid; immovable asset identified
Deadline: Immediate — pay demand or obtain High Court stay
The formal attachment order for immovable property (land, buildings, offices, factory premises). Once issued, any sale, transfer, or mortgage of the attached property is void under Section 79(2). The attachment is recorded in the sub-registrar’s office. The only ways to lift a DRC-16 attachment: pay the outstanding demand in full, or obtain a stay from the High Court. Ignoring DRC-16 leads directly to DRC-17, where the property is sold at public auction.
DRC-16 full guide →
DRC-17
Attached Property Sale Notice
Recovery
Trigger: Immovable property attached under DRC-16 to be auctioned
Deadline: Pay demand before the sale date
The final step in immovable property recovery: the DRC-16-attached property is publicly auctioned. The DRC-17 specifies the sale date, property details, upset price (minimum auction price), and the amount of outstanding demand. A newspaper publication is required before the auction. Paying the demand and costs before the sale date stops the process; otherwise, the property is sold and the proceeds applied against the demand, with any surplus returned to the defaulter.
DRC-17 full guide →
DRC-10 vs DRC-17
Movable vs Immovable Property Auction
Reference
Type: Comparison guide
Covers: DRC-10 movable goods vs DRC-17 immovable property
A detailed side-by-side comparison of the DRC-10 auction (movable goods: inventory, machinery, vehicles) and the DRC-17 auction (immovable property: land, buildings). Covers the procedural steps for each, timelines, bidder obligations under DRC-11, and the practical differences in how quickly each can be executed. Essential reading if you have received both DRC-16 and DRC-10 notices simultaneously.
DRC-10 vs DRC-17 comparison →
Which GST Notices Address Refunds, Revision, and Practitioner Issues?
Refund · Revision · Practitioner — RFD-08 · RVN-01 · PCT-03
RFD-08
Refund Rejection Show Cause
Refund
Trigger: Defect in refund application
Deadline: 15 days (RFD-09)
Issued before the officer rejects a GST refund application in RFD-06. The officer proposes rejection (typically for insufficient export proof, incorrect ITC calculation, or time-bar issues) and gives 15 days to respond in RFD-09. A well-supported RFD-09 response can prevent rejection. If rejected, appeal lies to the Appellate Authority within 3 months.
RFD-08 full guide →
RVN-01
Revisional Authority Notice
Revision
Trigger: Error in subordinate officer’s order
Deadline: 7 days
Issued under Section 108 when the Additional Commissioner or Principal Commissioner finds that a subordinate officer has passed an erroneous, illegal, or prejudicial order and proposes to revise it. The notice can arise from suo motu review or on complaint. The person affected by the revision has 7 days to respond before the revising authority passes a revised order that can be more or less favourable.
RVN-01 full guide →
PCT-03
GST Practitioner Disqualification
Practitioner
Trigger: Alleged GST Practitioner misconduct
Deadline: 30 days
Issued to an enrolled GST Practitioner when an allegation of misconduct is made, such as filing incorrect returns on behalf of clients, unauthorized use of client credentials, or professional negligence causing a tax demand. The GSTP has 30 days to respond with documentary proof. If found guilty, the enrollment is cancelled under PCT-04 and the GSTP is disqualified from practicing for a specified period.
PCT-03 full guide →
What Is the Right First Step When You Receive Any GST Notice?
When multiple GST notices arrive simultaneously, prioritize by enforcement severity. Pay attention to which stage of the escalation chain each notice represents.
1
DRC-16 Attachment or DRC-10 Auction — Immediate
Assets are being seized or attached. Pay the outstanding demand in full immediately or file for a High Court stay. Every day of delay increases costs and risk of irreversible auction.
2
DRC-13 Third-Party Recovery — Immediate
If you are the third party (debtor of a GST defaulter), complying with DRC-13 immediately protects you from personal liability. If you are the defaulter, challenge the recovery through a High Court writ.
3
DRC-01 Show Cause Notice — 30 Days
Respond within 30 days to cap the penalty at 10% (Section 73) or 25% (Section 74) by paying. A well-drafted DRC-06 reply contesting the demand is the alternative; once a DRC-07 demand order is issued, the penalty jumps to 100% under Section 74.
4
REG-17 Cancellation Notice — 7 Working Days
GSTIN cancellation stops all business operations under GST. File REG-18 within 7 working days with proof of return filing and compliance. A missed deadline results in automatic cancellation requiring a separate revocation process.
5
ASMT-10 Scrutiny — 30 Days
Reconcile the specific discrepancies cited in the notice against your GSTR-2B, GSTR-3B, and e-way bill data. A thorough ASMT-11 reply with supporting annexures can close the scrutiny without a DRC-01 demand notice being issued.
6
GSTR-3A Non-Filing, RFD-08 Refund, ADT-01 Audit — Standard Window
Handle within the prescribed window. For GSTR-3A, file the overdue return immediately — every additional day adds late fees. For RFD-08, prepare the RFD-09 response with full documentary support. For ADT-01, begin organizing books for the audit date stated in the notice.
Common Questions
What is the difference between a DRC-01 show cause notice and an ASMT-10 scrutiny notice?
ASMT-10 is investigative — it lists discrepancies and asks for an explanation in ASMT-11. It does not itself propose a demand. DRC-01 is a formal demand notice proposing a specific tax amount with interest and penalty under Section 73 or 74; it is issued after the investigation (ASMT-10 or ADT-01) fails to produce a satisfactory explanation. ASMT-10 is the inquiry; DRC-01 is the consequence of an unsatisfactory reply to that inquiry.
How many days do you have to reply to a GST REG-17 cancellation notice?
7 working days from the date of service. The response is filed in Form REG-18 through the GST portal. Missing this window results in a cancellation order in REG-19 without any further hearing. After cancellation, the only remedy is a revocation application in REG-21 within 30 days, which itself requires all pending returns to be filed and all dues paid before the officer will consider restoring the GSTIN.
What happens if you ignore a DRC-16 property attachment order?
Once DRC-16 is issued, any sale, transfer, or mortgage of the attached property is void under Section 79(2). Ignoring it does not remove the attachment — it results in DRC-17, where the Tax Recovery Officer proceeds to auction the attached immovable property. Only full payment of the outstanding demand or a High Court stay order stops this process. Attempting to deal with the attached property exposes both the taxpayer and any third party who takes the property to personal liability.
Can a GST refund rejection under RFD-08 be appealed?
Yes — the final rejection order in RFD-06 (which follows RFD-08) is an appealable order under Section 107. The taxpayer has 3 months from the date of the RFD-06 order to file Form APL-01 before the Appellate Authority, with a 10% pre-deposit of the disputed refund amount (maximum Rs 25 crore). Subsequent appeals lie to the Appellate Tribunal (Section 112) and the High Court (Section 117).
What is the key difference between DRC-10 and DRC-17 in GST recovery?
DRC-10 is the auction notice for movable goods that have been physically seized (distrained) from the defaulter under Section 79(1)(b) — inventory, machinery, vehicles. DRC-17 is the auction notice for immovable property (land, buildings) that has been formally attached under DRC-16. DRC-10 can proceed quickly since movable goods can be auctioned in days; DRC-17 involves a longer process with newspaper publication and government valuation. Both allow the defaulter to pay and stop the auction before it proceeds.
