What are the different types of GST notices?

Common GST notice types include: ASMT-10 (scrutiny notice under Section 61), DRC-01 (show cause notice under Section 73/74), DRC-07 (demand order), REG-17 (registration cancellation), ASMT-12 (provisional assessment), and notices under Section 73 (without fraud) and Section 74 (with fraud/suppression).

Which is the most serious GST notice?

DRC-07 (final demand order) and notices under Section 74 (fraud/suppression) are the most serious. Section 74 carries 100% penalty and can lead to prosecution under Section 132 for amounts exceeding ₹5 crores.

What is the difference between ASMT-10 and DRC-01?

ASMT-10 is a scrutiny notice under Section 61 asking for explanation — no tax demand is raised. DRC-01 is a show cause notice under Section 73/74 with a specific tax demand. DRC-01 is more serious and carries penalty implications.

How long do I have to reply to a GST notice?

Most GST notices (ASMT-10, DRC-01) require reply within 30 days. REG-17 (registration cancellation) gives only 7 working days. Always check the deadline specifically mentioned in your notice.

Can I use AI to understand and reply to GST notices?

Yes. Smart GST Notice AI analyzes any GST notice — paste text or upload PDF — and provides plain-language explanation, risk score, action checklist, and a professional reply draft within seconds.

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GST Notice Directory

Common GST notices, their severity, and triggers