• Read carefully: Understand the issue and applicable sections.
• Gather documents: Prepare supporting documentation or rectifications.
• Respond promptly: File a reply through the GST portal within the specified time.
• Seek professional help if the notice involves complex issues.

GST assessment is the determination of a taxpayer’s tax liability by the GST authorities. It can be:

• Self-assessment – By the taxpayer (routine)
• Provisional assessment – When tax liability is uncertain
• Scrutiny assessment – Scrutiny of returns filed
• Best judgment assessment – When the taxpayer does not file returns or fails to respond
• Summary assessment – Done immediately in special cases to protect revenue

Generally:
• 3 years from the due date of the annual return for regular assessments
• 5 years in case of fraud or willful misstatement

Log in to the GST portal, go to:
Services > User Services > View Additional Notices and Orders

Scrutiny of return involves the GST officer examining the returns for discrepancies. If discrepancies are found, a notice in Form ASMT-10 is issued, and the taxpayer must respond via Form ASMT-11.

DRC-01A is a pre-show cause consultation notice issued before formal proceedings. You can make voluntary payments to avoid full proceedings.

• DRC-01: Show cause notice for tax demand
• DRC-07: Final order of demand post-adjudication

Yes. You can:
• Use Form DRC-03 for voluntary payment of tax, interest, or penalty.
• This can be done before or after a show cause notice (SCN).
• Doing so may reduce or avoid penalties, depending on the stage of proceedings.

• Demand: Issuance of notice indicating shortfall (DRC-01, DRC-07)
• Recovery: Initiated if demand isn’t paid within 3 months (via bank account, property, etc.)

When a taxpayer fails to pay the amount in a demand order (DRC-07), the department issues:

• DRC-13: Notice to third parties (e.g., banks, clients) • DRC-16: Attachment of property • DRC-17: Sale of attached property

Yes. GST obligations continue even after cancellation for prior periods. Notices may still be issued for:

• Mismatches
• Unpaid tax
• Fraud investigations

Yes, if:
• Tax evasion > ₹5 crore (non-bailable offence)
• Offence involves fake invoices, fraudulent refund, or repeat violation

Criminal charges are independent of assessment proceedings.

Interest under Section 50 is mandatory and generally not waivable, unless:

• There was a system error
• Court orders relief
• Voluntary payment was made very promptly

Yes — before adjudication, you can:
• Pay tax + interest + reduced penalty via DRC-03
• Avoid further proceedings under Section 73/74

✅File returns on time
✅ Reconcile GSTR-2B vs GSTR-3B monthly
✅ Keep invoices clean and HSN correct
✅ Match GSTR-1 and GSTR-3B
✅ Respond to ASMT-10 or DRC-01A early

Yes. You can:
• File second appeal with Appellate Tribunal
• File writ petition in High Court (for legal questions)

You’ll need to:
• Pay interest
• File DRC-03 if not declared in returns
• Show it in GSTR-3B of the current period

Yes. Even unregistered persons can be issued notices if:
• They’re found liable to register
• Involved in e-way bill violations, fraud, or fake invoicing

Appeal levels:
1. First Appeal – Appellate Authority (GST APL-01)
2. Second Appeal – Appellate Tribunal (when operational)
3. High Court – Writ Petition (on substantial legal issues)
4. Supreme Court – Final legal remedy