Received a GST notice? The first steps to take

Check that the notice is genuine

Log in to the GST portal and look for the notice under your own account. Notices issued by the department carry a reference number that can be verified on the portal. Be careful with links received by email or message, and go to the portal directly.

Note the three things that matter

• The form number and the section under which it was issued
• The tax period the notice covers
• The date by which a reply is due

Understand what is being asked

Many notices arise from a difference between returns, such as GSTR-1 against GSTR-3B, or GSTR-3B against GSTR-2B. Others relate to e-way bills, cancelled registrations or non-filing of a return.

Identify the exact figure in question, then trace it to your books, invoices and bank statements. The difference may have a simple explanation, such as an amendment made in a later month.

Prepare a documented reply

A reply should deal with each point raised, in order, and attach the working and the supporting documents. Keep the reply factual, and file it on the portal so that an acknowledgement is generated.

If more time is needed, ask for it before the due date rather than letting the date pass. Missing a date can lead to an order being passed on the basis of the department's own figures.

Afterwards

Keep the notice, reply and acknowledgement together with the working papers. If the cause was a process gap, such as late reconciliation, correct that process so that the same difference does not recur.

By CA Zubair Sayyed, published 02/11/2026. General information only. It is not professional advice, and the position depends on the facts and the law in force.