GST Notices

Understand your GST notice: ASMT-10, DRC-01A, SCN u/s 73/74/74A, ITC mismatch, Rule 86A, cancellation, e-way bill, audit and summons.

GST notices move from scrutiny to show cause notice to demand order. Resolving a discrepancy early, with reconciliation and evidence, is almost always cheaper than litigating it later.

GST, Chhattisgarh

ASMT‑10Reply to GST Scrutiny Notice in Form ASMT-10Received an ASMT-10 notice for scrutiny of GST returns in Chhattisgarh? Understand the discrepancies, the 30-day time limit and how to reply in ASMT-11.Usual time30 days from serviceDRC‑01AReply to GST Pre-Show Cause Intimation in DRC-01AReceived a DRC-01A intimation of tax ascertained? Learn how to reply in Part B or pay through DRC-03 before a show cause notice is issued.Usual timeAs stated in the intimation73 / 74 / 74AReply to GST Show Cause Notice u/s 73, 74 and 74AReceived a GST SCN in DRC-01 in Chhattisgarh? Understand Sections 73, 74 and 74A, time limits, penalty and how we draft the DRC-06 reply.Usual time30 days, or as statedDRC‑01CGST ITC Mismatch Notices (GSTR-2A / 2B vs 3B, DRC-01B, DRC-01C)Notice for excess ITC compared with GSTR-2A / 2B, or a DRC-01B / DRC-01C intimation? Learn how to reconcile and reply in time.Usual time7 daysRule 86AUnblocking of Electronic Credit Ledger under Rule 86AElectronic credit ledger blocked under Rule 86A in Chhattisgarh? Understand the conditions, the one-year limit and how to seek unblocking.Usual timeAct immediatelyREG‑17GST Registration Cancellation (REG-17) and Revocation (REG-21)Received a REG-17 show cause notice or your GSTIN has been cancelled? Reply in REG-18 or apply for revocation in REG-21 within time.Usual time7 working days to replyMOV‑07E-way Bill Detention and Penalty u/s 129 / 130Vehicle or goods detained in Chhattisgarh for an e-way bill issue? Understand MOV forms, penalty u/s 129, release and appeal.Usual timeReply to MOV-07 promptlyADT‑01GST Departmental Audit (ADT-01 / ADT-02) SupportSelected for GST departmental audit u/s 65 in Chhattisgarh? Get support with records, audit observations, ADT-02 replies and follow-up proceedings.Usual timeAs per each audit query70GST Summons u/s 70 and Investigation SupportReceived a summons u/s 70 from State GST or CGST/DGGI? Understand your obligations and prepare documents and a statement with professional support.Usual timeDate stated in the summons

Typical sequence

  1. Scrutiny of returns – ASMT-10 / ASMT-11
  2. Pre-SCN intimation – DRC-01A (where issued)
  3. Show cause notice – DRC-01, reply in DRC-06
  4. Personal hearing and order – DRC-07
  5. Rectification u/s 161 or appeal u/s 107

Received a notice or an order?

Call us to talk it through. Keep the notice and its response date handy.

Call +91 92295 07555or e-mail notices@tulshyan.in