
Have you ever received a notice from the government or the GST officials and were unsure of what steps to take under such circumstances?
Relax, we have you covered.
The government or the GST officials often send notice to registered taxpayers pertaining to any non-compliance or oversight in their GST returns. Some of the most common reasons of such notices include,
- Mismatching details in inward ( as per GSTR 2A)and outward (as declared in GSTR 1) summary i.e., ITC and Tax liabilities details respectively.
- Delayed Return filing
- Mismatch between EWB portal and for GSTR 1
- Profiteering
- Faulty claim of ITC
- Failure to obtain GST Registration
- Inconsistency in return compliance
- Non-Payment of tax liabilities.
Under such circumstances, the government/GST officials may send you a notice form as applicable.
Types of notices under GST
GSTR-3AWhat/Why What to do: When: |
CMP-05What/Why What to do: When: |
REG-03What/Why What to do When Within 7 working days of receiving notice |
REG-17What/Why What to do When |
REG-23What/Why What to do When: |
REG-27What/Why What to do When |
PCT-03What/Why What to do When |
RFD-08What/Why What to do When |
ASMT-02What/Why What to do Read here to know more https://irisgst.com/9-answers-to-the-most-frequently-asked-questions-about-provisional-assessment-in-gst-1/ When |
ASMT-06Read here to know more: https://irisgst.com/9-answers-to-the-most-frequently-asked-questions-about-provisional-assessment-in-gst-1/ What/Why What to do: When: |
ASMT-10What/Why What to do When |
ASMT-14What/Why What to do When |
ADT-01What/Why What to do When |
RVN-01What/Why What to do When |
Notice of Enquiry by Directorate of Anti-profiteeringWhat/Why What to do When |
DRC-01What/Why What to do P.S: In case where no fraud is committed, the penalty is chargeable only if payment is made beyond the thirty days’ time limit When |
DRC-10 and DRC-17What/Why What to do When |
DRC-11What/Why What to do When |
DRC-13What/Why What to do When |
DRC-16What/Why What to do When |
Penal provisions for not replying to the official Notice
If a registered taxpayer does not take any action in the given time for the GST notice received, he can be subjected to penalties, confiscation and further proceedings as applicable under the GST law.
These penal provisions can be,
- Cancellation of GST registration
- Rejection of application
- Monetary Penalty
- Rejection of Refund application
- Auction
- Seizure of goods and property
- Recovery of GST liabilities
Thus, we recommend you, if you have receive a notice, kindly take an appropriate action within the given time, while ensuring such negligence, misstep or delayed filing of GST returns are not repeated.
IRIS GST is one of the leading GSPs in India. Our GST compliance solution, IRIS Sapphire, is designed to make your return preparation and filing process easy and efficient.
For any queries or to book a demo, please write to support@irisgst.com.
What about RFD-03, the circular states 30 days from the date of communication of notice. So does that mean from the date of notice or from the date when the notice was received?
Honestly i’am not good at reading but your blog is really easy to understand, thanks for sharing…
HELLO
IF DEALER NOT RESPOND GST DRC 01A WHAT IS CONSEQUENCES HAS TO FACE BY DEALER
Kindly consult your consultant for this query
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