An Income Tax or GST notice usually has a short response date, and the first reply often decides how the matter goes. Before drafting anything, spend ten minutes on these five checks.
1. Is the notice genuine?
Income Tax. Every notice, order, summons or letter from an income-tax authority must carry a computer-generated Document Identification Number (DIN). CBDT Circular No. 4/2026 dated 31 March 2026 now governs this and replaced the earlier Circular No. 19/2019. Check the DIN on the e-filing portal using the service to authenticate a notice or order issued by the department. A genuine notice will also appear under e-Proceedings in your e-filing account.
A word of caution: the Finance Act, 2026 also changed the law on DIN defects, so the old argument that any notice without a DIN is automatically invalid is no longer straightforward. If a notice has no DIN, take advice before relying on that point.
GST. Notices issued through the GST system appear in your account on the GST portal, with a reference number. Notices from central GST officers also carry a DIN. If a notice reaches you only by e-mail or post and you cannot find it on the portal, confirm it with the office named in it.
Never pay through a link in an SMS or e-mail. Tax is paid only through the official portals.
2. Which law and which section?
The heading names the law and the section. This tells you what the officer wants and what power is being used. A request for information under section 133(6)2025 Act: s. 252 of the Income-tax Act, 1961 is very different from a reassessment notice under section 1482025 Act: s. 280, and an ASMT-10 scrutiny notice under GST is very different from a show cause notice in DRC-01.
For income tax, also check which Act applies: the Income-tax Act, 2025 applies from 1 April 2026, but proceedings for earlier years continue under the 1961 Act.
3. Which period?
Note the assessment year or tax year (Income Tax) or the financial year and tax period (GST). Then check whether the notice is within the time limit for that period. Time limits differ by section; a notice issued after the time limit can often be challenged on that ground alone.
4. When is the reply due?
Write the response date in your diary the day the notice arrives. Many income tax notices give 7 to 15 days; GST scrutiny notices in ASMT-10 and show cause notices usually allow 30 days. If you need more time, ask for an adjournment or extension in writing, through the portal, before the due date, and give a reason.
5. How must you reply?
Income tax replies in faceless proceedings are filed online under e-Proceedings, with documents attached. GST replies are filed on the GST portal in the form named in the notice, for example ASMT-11 for a scrutiny notice and DRC-06 for a show cause notice. A reply sent only by e-mail may not be treated as a reply.
Keep a file
- The notice and every annexure
- The return, computation or GST returns for the period
- Bank statements, ledgers and invoices for the items raised
- Every acknowledgement downloaded after filing a reply
Our time-limit calculator gives the indicative last date for common replies and appeals.
This article is general information as on the date of publication, not advice on any particular case. The law and its interpretation change; check the current position before acting.
Official sources
- Income Tax Department (incometaxindia.gov.in): both Acts, rules, circulars and the 1961 to 2025 section utility
- Income Tax e-Filing portal (incometax.gov.in): e-Proceedings, and the service to authenticate a notice or order
- GST portal (gst.gov.in): notices and replies