You've received a GST or Income-tax notice
A notice from the GST or Income-tax department. Most are routine — but never ignore one, and always note the response deadline.
Tax departments send notices for many reasons — a mismatch, non-filing, scrutiny, or a demand. The notice will quote a section and a response deadline. Ignoring it is the single worst thing you can do; responding properly usually resolves it.
First, the immediate do's and don'ts
✅ Do
- Read the notice fully and find the section number and the response deadline.
- Identify the notice type (see common ones below).
- Log in to the GST or Income-tax portal — the same notice is usually there with a reply window.
- Gather the relevant records — returns, invoices, bank statements, books.
- Loop in your CA / tax consultant early.
🚫 Don't
- Do NOT ignore it — non-response leads to best-judgement assessments and penalties.
- Do NOT miss the portal deadline — ask for an extension if needed, in writing.
- Do NOT pay a demand you disagree with before checking — you can object/appeal.
- Do NOT respond carelessly — a clear, documented reply matters.
Step by step
Identify the notice
Match it to a known type so you know what's being asked and the deadline.
Note the deadline
Every notice has a time limit to respond. Calendar it immediately.
Assemble evidence
Pull the documents that answer the query — returns, reconciliations, proof of payment.
Respond on the portal
File a clear, documented reply within the window. Keep the acknowledgement.
Escalate if it's serious
For demands, penalties, fraud allegations or reassessment, get your CA — and a tax lawyer if it heads to appeal.
Your rights & obligations
- GST: a show-cause / demand notice is usually under Section 73 (no fraud) or 74 (fraud) of the CGST Act — you have a right to reply and be heard.CGST Act, 2017 — Sections 73, 74
- Income tax: common notices include s.143(1) intimation, s.139(9) defective return, s.142(1) inquiry, s.143(2) scrutiny, and s.148 reassessment.Income-tax Act, 1961
- You can file an appeal against most assessment/demand orders.CGST Act / Income-tax Act — appeal provisions
Key deadlines
- Respond to the notice⏱ By the date stated on the notice / portal (often 15–30 days)
- File an appeal (if the order goes against you)⏱ Usually within the statutory appeal period (e.g. ~3 months) — confirm for the specific order
🚨 When to call a lawyer immediately
- A GST notice under Section 74 (alleges fraud / wilful misstatement).
- An Income-tax reassessment notice under Section 148.
- A large tax demand with penalty.
- Any mention of prosecution.
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