GST Notice Reply Deadline Calculator
Calculate the exact deadline to file your reply for ASMT-10, DRC-01, Section 73, and Section 74 notices. Never miss a compliance deadline.
Frequently Asked Questions
Understanding GST notices and deadlines.
What is the standard time limit to reply to a GST Notice under Section 73 or 74?
The standard time limit to file a reply to a show cause notice (DRC-01) issued under Section 73 or Section 74 is usually 30 days from the date of the receipt of the notice.
What happens if I miss the deadline to reply to a GST notice?
If you fail to reply within the specified time, the proper officer may proceed to pass an ex-parte order, raising a confirmed tax demand along with interest and applicable penalties, without hearing your defense.
Can I request an extension of time to reply to a GST notice?
Yes, you can request an adjournment or extension of time. The officer may grant an extension for sufficient cause, but generally, not more than three adjournments are granted during the proceedings.
What is ASMT-10 in GST?
ASMT-10 is a notice issued by the tax department pointing out discrepancies in your GST returns (e.g., mismatch between GSTR-1 and GSTR-3B, or GSTR-2B and GSTR-3B). The usual reply time given is 30 days.
How do I reply to an ASMT-10 notice?
You must file your reply in Form GST ASMT-11 online on the GST portal, providing an explanation for the discrepancies or paying the short-paid tax along with interest.
What is DRC-01 in GST?
DRC-01 is a formal Show Cause Notice (SCN) issued under Section 73 (non-fraud) or Section 74 (fraud) demanding tax, interest, and penalty. It is a critical legal document that requires a robust point-wise reply.
How do I reply to DRC-01?
You must file your reply in Form GST DRC-06 electronically on the GST portal. You must attach all supporting documents, legal precedents, and a detailed factual defense.
Does the 30-day limit include weekends and public holidays?
Yes, the 30-day period includes weekends and public holidays. However, if the 30th day falls on a national holiday or a day when the office is closed, the next working day is considered the deadline.
What is the difference between Section 73 and Section 74?
Section 73 applies to cases involving non-payment or short-payment of tax without any intent to evade tax (no fraud). Section 74 applies to cases involving fraud, willful misstatement, or suppression of facts to evade tax, attracting higher penalties.
Should I hire a professional to reply to a GST notice?
Yes. Unless it is a very minor technical discrepancy, it is highly recommended to consult a CA, tax advocate, or GST practitioner to draft a legally sound reply to DRC-01 to protect your rights.