Under the Goods and Services Tax (GST), the authorities shall communicate through GST notices to the taxpayers. There are different explanations why different types of notices are given, which every taxpayer should know. These reasons and types of GST notifications are discussed in this article, along with the way in which one may reply upon receipt of one.

About GST Notices and Notifications

Notices under the Goods and Services Tax (GST) Act are a method used by tax authorities to communicate with taxpayers. GST notices are often sent as a warning voice for any automation marked by authorities especially in compliance with the GST, or to collect excess information from taxpayers.

The GST authorities send out mainly notices where taxpayers are acting suspiciously and where there is a supply of goods or services that are not possible under the tax license. In ensuring the return of GST taxpayers, the authorities act in accordance with the advice collected by them, obtained from another government department, or a third party.

The most common reason for receiving GST notification is the default made on behalf of the taxpayer, including GST non-registration required by law, delays or non-refund of GST, overpayment of Input Tax Credit (ITC), unpaid GST, short payment of GST, etc.

GST notifications are called by different names such as screening notification, Reason for Disclosure Notice (SCN), or claim notice. The purpose of the notice, the severity of the misconduct, or the action required by the taxpayer will determine what the GST notice will be called.

The taxpayer must respond promptly to the notice issued on his or her behalf within the prescribed period. Should the taxpayer fail to do so, he or she will be subject to legal action. The GST authorities may eventually prosecute such a taxpayer or treat it as a deliberate failure and charge the taxpayer a fine.

List of GST Notices – Definition, What to Do, and When?

 GSTR-3A

GSTR-3A notification for non-GST Returns files. This is the most common notification of all notifications. Applies to GSTR-1, GSTR-3B, GSTR-4, GSTR-8 (only for eCommerce Operators) Prepare & EFile for GST refunds payable and late payments, interest on GST obligation, if there is. for each notice or within 15 days from the date of the notice. (Team @ EZTax.in a note that this can be up to 7 days and in some cases.)

REG-03

REG-03 specification displayed to display or upload additional documents to complete new GST registrations, or amendments to GST registrations (key field updates, etc.) Provide clarification of the REG-04 notification by specifying or inserting additional details/documents requested 7 days of the notification date

CMP-05 

Indicate the reason for the notice to question the taxpayer’s suitability as a designated seller. Verify and the reasons why the taxpayer is still eligible for the design structure in their field and the amount they hold on each notice or within 15 days

REG-17 

Display notice of why GST registration may not be canceled for reasons stated in the notice. Submit a contravention of the notice in REG-18 on the grounds for non-cancellation of GST registration and upload any supporting documents requested in the Notice. with each notification or within 7 days

REG-23

Indicate the reason for the notice as to why the cancellation of the GST registration should be revoked, for the reasons set out in the notice. Provide the clarification of the notice to REG-24 by notice or within 7 days

REG-27

In the event that VAT taxpayers enter the GST, notice may be given to REG-26 within the prescribed time limit, of not applying after obtaining a temporary registration or failing to provide relevant or complete information when responding to an application to the REG- 26 and appear before a tax officer who provides a reasonable opportunity for a hearing on each Notice

Many migrations have already been completed. This can be an unusual notification.

PCT-03

Indicate the cause of the notice of misconduct by the GST employee. Follow the instructions and respond to the notice of the cause of the exhibition. according to each notice

RFD-08 

Show notice why GST refund should not be made to the applicant (taxpayer). Provide clarification of the notice using RFD-09 and follow the instructions in terms of the Tax Notice. with each notification or within 15 days

ASMT-02 

Notice for additional information on temporary testing under GST. Submit a description of the ASMT-03 notice and supporting documents for each notification. with each notification or within 15 days

ASMT-06 

Notice for more information on final examination under GST (for those who have applied for a temporary examination) Provide additional information required by Tax Notice for each notice or within 15 days

ASMT-10

test notice to bring variance to GST refund after inspection or raid along with tax, fine, interest, and any other fees payable in respect of this dispute, if any. Reply using ASMT-11 by giving reasons for a variance to GST returns by notice each

ASMT-14 

Show cause Notice for assessment u / s 63 – reasons for making the best decision test. Answer in writing and if necessary appear before the GST authority issue such notice with each notice or within 15 days

ADT-01 

Notice for research by tax authorities 65. See yourself as instructed in the notice or issue a GST certificate, business certificate, sales, purchase invoices, GST documents Return by notice

RVN-01

Notice / s 108 is given to the taxpayer by the review authority before approving the appeal review order, providing an opportunity for a hearing. The review order is usually forwarded to correct errors so that complaints can be referred to s 108 Reply within the allotted time and/or appear before the GST authority transfers the review order on a given date and time by notice or within 7 days

DRC-01

The Show cause of Demand of Tax is issued by demanding immediate or unpaid taxes for fraudulent purposes. Submission and statement of information to DRC-02 Reply to DRC-03 by paying the required amount of tax in the notice and Interest and penalty, if applicable. Use DRC-06 to respond to a show-cause notice. for each notice or 30 days

DRC-10 and DRC-17

Procurement Notice s / s 79 (1) (b) of the Act – A qualification order will be provided, either by order of adoption of the designated officer 79 or by notice you must be able to pay the remaining amount in accordance with the DRC -09 by Notice

DRC-11

Notice to Successful Consumer Pay the full bid price by notice or within 15 days

DRC-13 

Late Tax Return Notification from a third party.Enter the amount stated in the notice and respond to DRC-14 for each notification

DRC-16 

Notice of attachment and sale of immovable / moving assets/shares u / s 79. A taxpayer who receives this notice is prohibited from transferring or creating payment for such goods in any way and any transfer or payment made by you will not be permitted with each notice.

Common Causes of GST Notification Issues

The most common reasons for GST notification are:

  • Issue of notice due to the inconsistency of data provided between GSTR 1 and GSTR 3B
  • Differences in ITC values ​​required in GSTR 3B compared to GSTR 2A
  • Delayed file GSTR 1 and delayed consecutive completion of GSTR 3B for more than 6 months
  • Inconsistent announcements made on GSTR 1 and the e-way bill portal
  • Prices were not reduced, following the GST price reduction, on the date reported by the Central Board of Indirect Taxes and Customs (CBIC). The taxpayer does not lower the prices and therefore commits not to charge reduced taxes to customers. Such a practice is known as for-profit and GST authorities have taken several anti-profit measures to address such failures.
  • The issuance of SCN where GST is not paid by the taxpayer or is paid as a short payment, either with or without fraud.
  • The issuance of SCN when GST is inadvertently refunded, either with or without fraud
  • ITC was incorrectly obtained or used
  • Where the entity responsible for registration under the GST is not yet registered, and taxes and other liabilities have not yet been issued under the GST Act
  • Exports are reported inconsistent on Form GSTR 1 with the required information correctly entered into ICEGATE
  • Where any further information is required from the authorities relating to the records kept by the taxpayer
  • Where tax authorities must conduct audits
  • Upon return, the information that had to be submitted before the GST authorities was never sent within a specified period.

 Valid Ways to Send GST Notices and Notifications

In terms of the CGST Act Section 169, there is a limited set of communication methods for GST notices. Any other form of communication for GST notifications will not be considered valid under GST law. The various ways to communicate GST notifications are:

  • Delivery delivered by hand or post to the taxpayer or his or her representative
  • A registered post, speed post, or informative post directed at a taxpayer’s last place of business
  • Sending an email to a registered taxpayer email address
  • To make the notification available on the GST site after signing in
  • Publishing in a regional newspaper and distribution to the taxpayer’s area (such as the taxpayer’s last resort address)

Tip: To attach a notification to a prominent location at the taxman’s last residential or residential address. If the GST authorities do not find it reasonable, a copy of the notice may be placed on the notice board of the office of the officer/officer concerned.

If a taxpayer receives notice in any other form of communication other than those regularly informed by GST legislation as set out above, he or she is not required to act on the notice.

 Response to GST notifications and non-response results

A response to the GST notification may be sent to the GST website online. While doing so, taxpayers may use their digital signature certificates or e-signature, or those of their authorized employees.

For every tax requirement or interest payment, such debt must be paid in the required manner and in accordance with GST legislation. Upon completion of the payment, the taxpayer must submit the required form to the GST officer who issued the notice.

A representative or acting Chartered Accountant may be authorized by the taxpayer to handle matters related to GST notices. This can be done by issuing a letter of authorization under GST. This will allow the taxpayer to appoint a person to represent and respond to GST notices on his or her behalf.

Legal provisions for failure to respond to an official notification

If at the time of receipt of the GST notice, a registered taxpayer does not take any action, he may be liable to fines, confiscation, and further proceedings, as applicable under GST law.

It could be these penal provisions :

  • Cancellation of registration with GST
  • Rejection of a submission
  • Currency Penalty
  • Rejection of Application for Refund
  • Auctioning
  • Seizure of papers and properties
  • Recovery of liabilities under GST

Therefore, if you have received a note, we recommend that you kindly take appropriate action within the specified period, while ensuring that such neglect, mistake, or delay in filing GST returns is not repeated.

However, if the taxpayer does not respond to GST notices issued in his or her name within the time limit, he or she will be liable for the continued penalties and penalties as required for each case under GST Act.

Conclusion

Taxpayers are always advised to keep track of the details posted on the GST portal as a good practice and timely response to the notice. If any irregularity or error is found, the taxpayer should, if possible, attempt to correct the same in the latest return. Taxpayers should also reconcile all returns with each other, such as the turnover recorded in GSTR 1 with GSTR 3B and the generated e-way bills. Also, ITC reconciliation with GSTR 2A or GSTR 2B was used in GSTR 3B.

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