You reply to a GST notice online through the GST portal, not by post. Log in to your account, open the notice from the notices section of the dashboard, click the reply option shown against that particular notice, and upload a written reply with the supporting papers on or before the date printed on the notice. When you submit, the portal issues an acknowledgement reference number (ARN) — save it, because it is your proof that you filed within time.
Which notice are you replying to?
GST notices are not all the same, and the reply form depends on which one you have received. The document identification number (DIN) printed at the top of the notice identifies it. Four common ones are set out below.
| Notice | What it concerns | Reply form |
|---|---|---|
| ASMT-10 | Discrepancy noticed on scrutiny of returns under section 61 of the CGST Act, 2017 | ASMT-11 |
| DRC-01A | Intimation of tax ascertained as payable, issued before a show-cause notice | DRC-06 |
| DRC-01 | Show-cause notice for demand under section 73 or section 74 | DRC-06 |
| REG-17 | Show-cause notice before cancellation of registration under section 29 | REG-18 |
Read the notice before you reply. It states the section under which it is issued, the tax period, the amount said to be payable and the deadline. If you cannot identify the notice, do not guess — have it read by someone who deals with GST notices before the reply window closes. Our GST and indirect tax practice handles exactly this kind of correspondence.
Documents to keep ready before you start
Most replies are queried or rejected because they arrive without the papers that prove the claim made in them.
- Copy of the notice itself, with the DIN visible.
- GSTR-1, GSTR-3B and, where applicable, the annual return for the period in question.
- The reconciliation working between your books, your returns and the portal's auto-drafted statements.
- Tax invoices, credit or debit notes and e-way bills for the transactions under dispute.
- Proof of payment where tax, interest or a penalty has already been paid — the challan and any payment form filed on the portal.
- For input tax credit disputes, the purchase register, the corresponding invoices and the supplier's filing position.
- Any earlier reply, order or correspondence on the same period.
Steps to file the reply online
- Log in to the GST portal with your credentials.
- Go to Services, then User Services, then View Additional Notices and Orders; notices also appear on the dashboard.
- Open the notice and select the reply option against it. The portal opens the correct reply form for that notice type.
- Fill in the reply in the form, or attach a signed written submission as a PDF where the form allows an attachment.
- Upload the supporting documents. Keep file sizes within the portal's limits and name files clearly.
- If you are paying, generate the challan, pay, and attach the paid challan with the reply.
- Preview, then submit. Note the ARN and the date of submission.
- If you have asked for a personal hearing, watch the portal for the hearing notice and attend with your submissions.
Time limits and what happens if you miss them
The reply must be filed within the time stated in the notice — the windows differ by notice type and by whether the demand is under section 73 or section 74 of the CGST Act, 2017. If no reply is filed, the officer may proceed to a demand or best-judgement order on the material available, and you lose the chance to explain before the order is made. The order can still be challenged, but you then carry the burden of showing on appeal why your explanation should have been accepted. If you are up against the deadline and cannot yet produce every document, file a reply setting out the position and asking for time rather than filing nothing at all.
Paying under protest and appealing an order
Sometimes the tax is genuinely payable and the dispute is only about interest or penalty; sometimes nothing is payable and you pay under protest to hold off recovery while you contest the rest. Both are legitimate, but they are not the same thing, and the reply should say clearly which one applies. If an order is passed against you, an appeal to the appellate authority under section 107 of the CGST Act lies within three months of communication of the order, and the authority has power to condone delay for a further limited period. A pre-deposit is required before the appeal is entertained; the amount is fixed by the Act and should be checked against the current provision before you file.
Common mistakes that get a reply rejected
- Replying to the wrong notice, or sending a general letter instead of using the reply form the portal expects.
- Arguing the law but attaching no reconciliation, invoices or payment proof.
- Missing the deadline because the notice was downloaded late or sat unread in a junk folder.
- Answering one period when the notice covers several.
- Filing on the portal and separately by email, with the email saying something different from the portal reply.
- Asking for a personal hearing and then not attending it.
Frequently asked questions
Can I file the reply myself without an advocate?
Yes. The portal allows the taxpayer or an authorised signatory to file. Many small businesses handle scrutiny replies themselves and take help only when the demand is large, when fraud is alleged, or when the notice proposes cancellation of registration.
What if the notice does not appear on my dashboard?
Check the additional notices tab and the email and mobile number registered against your GSTIN. If the DIN exists but the notice is not visible, raise the issue through the portal's grievance route and keep a record that you tried, so the failure to file is not later held against you.
Does filing a reply stop recovery?
No. Filing a reply does not by itself stay recovery. Payment and recovery are separate from the reply, and where you want protection while the matter is pending you must look specifically at payment under protest or at an appeal.
How much does it cost to have a reply drafted and filed?
Charging depends on the notice — a single-period scrutiny discrepancy is far less work than a multi-period demand with fraud allegations — and on how much reconciliation is needed. Our published consultation and appearance fees are set out on our pricing page, and a fixed fee for the reply can be quoted once the notice has been read. You can reach us through the contact page, or read more about our GST and indirect tax practice.