All GST Notice Types in India — Complete Guide 2026

DRC-01B is issued automatically by the GSTN system when the turnover declared in your GSTR-1 exceeds the turnover in GSTR-3B by more than ₹25 lakh or 20% (whichever is lower) for the same tax period. This is one of the most commonly received notices in 2026, with lakhs of businesses getting it every quarter.

Why you got it: Timing difference, credit notes, amendments, or data entry errors between GSTR-1 and GSTR-3B. If you don't reply within 7 days: GSTR-1 filing for the next tax period gets blocked — your customers can't claim ITC on your supplies.

DRC-01C is triggered when the ITC claimed in your GSTR-3B exceeds the ITC available in your GSTR-2B by more than ₹25 lakh or 20% (whichever is lower). This notice addresses the core GST concern of fake ITC claims — even if yours is legitimate, you still must explain the difference.

Why you got it: Your supplier filed GSTR-1 late, you claimed ITC in a different period, or there's a genuine mismatch. If you don't reply within 7 days: The excess ITC amount gets blocked in your GSTR-3B, preventing you from using it for tax payment.

ASMT-10 is a scrutiny notice issued by a GST officer after examining your filed returns. Unlike DRC-01B/01C which are auto-generated, an ASMT-10 means a human officer has manually reviewed your returns and found discrepancies requiring explanation. It is more serious but still very resolvable.

Common reasons: ITC discrepancies, turnover differences, incorrect tax rate applied, e-way bill vs invoice mismatch. Reply: File ASMT-11 on the GST portal within 30 days with a point-by-point response and supporting documents.

DRC-01 is the most serious GST notice — a formal Show Cause cum Demand Notice (SCDN) demanding you pay tax the officer believes you owe. Under Section 73 (non-fraud), penalties can be reduced to NIL if you pay before reply. Under Section 74 (fraud/suppression), penalties are 15-100%.

Critical tip: If the notice is under Section 73 and any part of the demand is valid — pay that tax before filing your reply. Penalty on the paid portion becomes ZERO. Reply via Form DRC-06 on the GST portal.

The term "Show Cause Notice" covers multiple scenarios in GST: registration cancellation (Section 29(2)), tax demand (same as DRC-01 under Sections 73/74), specific penalties (Section 122), confiscation of goods (Section 130), and refund rejection. Each type requires a different legal strategy.

Registration SCN deadline is just 7 days — if you miss it, your GST registration can be cancelled, stopping you from issuing tax invoices and claiming ITC.

ASMT-11 is not itself a notice — it is the official reply form you use to respond to an ASMT-10 scrutiny notice on the GST portal. When you submit your response to ASMT-10, it gets recorded as an ASMT-11 filing. Confusion between ASMT-10 (the notice) and ASMT-11 (the reply) is very common.

DRC-01A is sent before a formal DRC-01 demand notice, giving you a heads-up on the ascertained tax and a chance to pay voluntarily. Under Section 74A (effective for periods from 1 Nov 2024), paying within 30 days caps your penalty at just 25% of the tax amount.

REG-03 is a query notice issued during a new registration or amendment application, seeking additional documents or clarification — commonly proof of principal place of business. Reply using FORM REG-04 within 7 working days, or the application can be rejected in REG-05.

REG-17 is a Show Cause Notice proposing cancellation of your GST registration — most often for non-filing of returns for a continuous period, or the business being found non-operational. Reply using FORM REG-18 within 7 working days, or your registration is cancelled in REG-19.

CMP-05 questions your continued eligibility for the Composition Scheme (Section 10) — typically over a turnover breach, an inter-state supply, or ineligible goods/services. Reply using FORM CMP-06 within 15 days, or the officer can deny the option, potentially retrospectively, in FORM CMP-07.

A refund deficiency memo (RFD-03) means your application is incomplete — refile fresh. A show cause notice (RFD-08) proposes to reject your refund and must be answered in FORM RFD-09 within 15 days. Interest under Section 56 applies if a valid refund is delayed beyond 60 days.