GST Notice ADT-01: What Section 65 Audit Means, 12 Areas Officers Examine, and How to Prepare A Section 65 GST audit is the most consequential compliance event most registered businesses will face: officers visit your premises, examine actual books of accounts, invoices, and contracts, and produce a formal audit report in Form ADT-02 that can directly trigger a tax demand under Section 73 or 74 of the CGST Act. Before any Section 65 audit can commence, the Proper Officer [...]

Form ASMT-14 assesses unregistered persons under Section 63 at best judgement. Officers have 5 years to act. Tax plus 18% interest is demanded via ASMT-15.

GST Notice ASMT-10: Return Scrutiny, 8 Discrepancy Types, and How to Reply via ASMT-11 As of 2026, the GSTN processes over 2.5 crore GSTR-3B returns annually and cross-matches them against GSTR-1 data, GSTR-2B auto-populated ITC, e-way bill portal data, e-invoice (IRP) data, and external sources including ICEGATE (customs), TDS returns, and TCS data. When the system or a Proper Officer identifies a discrepancy between what a registered taxpayer declared and what the data sources show, the officer [...]

GST Notice ASMT-06: What It Seeks, How to Reply, and Navigating Provisional Assessment Finalization When a registered taxpayer filed Form ASMT-01 requesting provisional assessment under Section 60 of the CGST Act 2017, received the provisional assessment order (ASMT-04) fixing a provisional tax rate or value, and has been filing returns accordingly, the process is not yet complete. Provisional assessment is inherently temporary. Section 60(4) of the CGST Act requires the Proper Officer to finalize the provisional assessment [...]

GST Notice RFD-08: What It Means, How to Reply via RFD-09, and How to Appeal RFD-07 Rejection India's GST refunds exceeded Rs. 2 lakh crore in FY 2024-25 (GSTN Annual Report 2025), driven primarily by export-linked IGST refunds and inverted duty structure credits. Yet a substantial portion of refund applications stall at the scrutiny stage, when the Proper Officer identifies a discrepancy between the claim and the available data, and issues a show cause notice in Form GST RFD-08 proposing to [...]

GST Notice PCT-03: What It Means for GST Practitioners, How to Reply, and What Happens After PCT-04 The GST portal allows enrolled GST Practitioners (GSTPs) to file returns, upload invoices, and perform a wide range of compliance tasks on behalf of their taxpayer clients through an authorized-agent framework under Section 48 of the CGST Act 2017. That authorization comes with a corresponding accountability: where a GSTP is found guilty of misconduct, convicted of an offense, suspended by their parent professional [...]