How to Handle GST Notices from the Department — Expert CA Tips

A complete expert-backed guide to handling ASMT-10, DRC-01, GSTR-3B mismatch notices and audit notices under GST.

INTRODUCTION GST notices are common and solvable if addressed correctly. This guide explains types of notices and how to respond. WHY NOTICES ARE ISSUED GSTR-1 vs GSTR-3B mismatch, excess ITC claims, non-filing, audit triggers, high-value flagged transactions. TYPES OF NOTICES • ASMT-10 • DRC-01 • GSTR-3A • Summons (Section 70) • Audit Notices HOW TO RESPOND 1. Read notice carefully 2. Collect supporting documents 3. Prepare reconciliation 4. Draft point-wise reply 5. Upload reply with annexures 6. Pay dues if applicable EXPERT TIPS Match GSTR-2B before claiming ITC, never delay ASMT-10 reply, maintain proper documentation.