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GST Notice Reply – Expertvuw
GST

Replying to GST Notices: ASMT-10, DRC-01A, DRC-01 and More

Last updated: 2 October 2026

A GST notice needs a timely, well-documented reply. Our team reads the notice, reconciles your records, and prepares a reply that addresses each point — with representation by authorised professionals where a hearing is needed.

Overview

Common GST notices and what they mean

  • ASMT-10 — scrutiny of returns under section 61, pointing out discrepancies. The reply is filed in ASMT-11, usually within 30 days; if accepted, proceedings close in ASMT-12.
  • DRC-01A — intimation of tax before a show-cause notice; you can pay or object.
  • DRC-01 — summary of a show-cause notice proposing tax, interest and penalty; the reply is filed in DRC-06, and the order comes in DRC-07.
  • For FY 2017-18 to 2023-24, demands fall under sections 73 and 74. From FY 2024-25, a single section 74A applies: the notice must be issued within 42 months from the annual return due date, and the order within 12 months of the notice (extendable by six months).
  • Under section 74A, penalty in non-fraud cases is the higher of 10% of tax or ₹10,000, and is waived if tax and interest are paid before the notice.

Based on the CGST Act, 2017 as amended, including section 74A. Last updated: 27 September 2026.

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What This Service Covers

What our GST notice service covers

1

Reading the notice and checking time limits and jurisdiction

2

Reconciling returns, books and GSTR-2B

3

Preparing a point-by-point reply with evidence

4

Hearing representation through authorised professionals

5

Paying admitted amounts to reduce penalty, where advisable

Key facts at a glance

ASMT-10

Scrutiny notice; reply in ASMT-11

DRC-01A

Intimation before a show-cause notice

DRC-01

Show-cause notice summary

Section 74A

Demand provision from FY 2024-25

42 months

Time limit for notice under section 74A

10% or ₹10,000

Non-fraud penalty under section 74A, whichever is higher

Common Issues

Where GST notice replies commonly go wrong

Silence or a generic reply usually leads to a demand.

No reply filed

The officer passes an order based on the notice alone.

Evidence missing

Reply argues without invoices, ledgers or reconciliations.

Time limits not checked

Notices issued after the limitation period are not challenged.

Related Services

Related services

Related GST services.

GST Litigation

Appeals against orders.

GST Audit & Annual Return

Reconciliation.

GST Return Filing

Returns.

GST Advisory

Rates and ITC questions.

Documents Required

Documents we need from you

Notice Documents

Supporting Records

Our Process

How we handle your GST notice

1

Review

Notice, period and time limits checked.

2

Reconcile

Records matched with returns.

3

Strategy

Points to accept, pay or contest decided.

4

Reply

Written reply with evidence filed.

5

Hearing

Representation where a hearing is fixed.

6

Order

Order reviewed; appeal considered if needed.

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After the Reply

After the reply

The officer either closes the matter or passes an order.

Closure

ASMT-12 or dropping of proceedings.

Order

DRC-07 with tax, interest and penalty.

Appeal

First appeal within three months of the order.

Payment

Admitted amounts paid through DRC-03.

Get in Touch

Share your query and our team will reply during business hours.






    FAQs

    Frequently Asked Questions

    What is ASMT-10?

    A scrutiny notice under section 61 pointing out discrepancies in returns; the reply is filed in ASMT-11.

    DRC-01A is an intimation before a show-cause notice; DRC-01 is the summary of the show-cause notice itself.

    Section 74A of the CGST Act.

    Under section 74A, penalty in non-fraud cases is waived if tax and interest are paid before the notice.

    An appeal can be filed in APL-01 within three months of the order.

    About Expertvuw

    Who handles your case

    CS Chetna Shoor, Company Secretary and Director, Expertvuw

    CS Chetna Shoor

    ACS – Director, Expertvuw Management Pvt Ltd

    Tax work is handled by Expertvuw’s team. Audits and certifications required by law are issued by independent Chartered Accountants, and representation before tax authorities and tribunals is made by authorised professionals or advocates.

    Expertvuw Management Pvt Ltd