What Is a GST Notice?
A GST notice is a formal letter from a GST officer. It is sent when the department finds a mismatch, a missed filing or something it wants explained. Many notices are now system-generated. They are triggered when your GSTR-1, GSTR-3B, GSTR-2B or e-way bill data don’t match. So even a simple timing difference can bring one. Every notice shows the form number, the section, the issue, the tax period and the last date to reply. That last date matters most.
Types Of GST Notice Response In Bhubaneswar
| Notice | What it means | You reply with | Time |
|---|---|---|---|
| ASMT-10 | Scrutiny: a mismatch in turnover, ITC or tax paid | ASMT-11 | 30 days |
| DRC-01A | Early warning before a formal notice, with an option to pay | Payment or replyDRC-01 | As stated |
| DRC-01 | Show cause notice: the department proposes a tax demand | DRC-06 | 30 days |
| DRC-07 | Final order confirming a demand | Appeal (APL-01) | 3 months |
| REG-17 | Your GST registration may be cancelled | REG-18 | 7 working days |
| CMP-05 | You may be removed from the composition scheme | CMP-06 | 15 days |
| GSTR-3A | You have not filed a return | File the pending return | 15 days |
| ADT-01 | A departmental audit has been announced | Cooperate with the audit | As stated |
Section 74A: The Big Change You Should Know
Many websites still talk only about Sections 73 and 74. Here is the current position:
Sections 73 and 74 apply only to tax periods up to FY 2023-24.
Section 74A is the single rule for demands from FY 2024-25 onwards, whether or not fraud is alleged.
The department has 42 months from the due date of the annual return (GSTR-9) to issue a show cause notice.
Fraud or no fraud now changes only the penalty, not which section applies.
Courts have already cancelled some notices that used the old sections for FY 2024-25. So your CA first checks that the section on your notice matches the correct year.
Documents We Need From You
The complete notice with all attachments
GSTR-1, GSTR-3B and GSTR-9 for the period
Purchase and sales invoices for that period
ITC details, GSTR-2B vs GSTR-3B, supplier-wise where needed
E-way bills and transport papers, if goods movement is in question
Bank statements showing tax paid
Any earlier reply you already filed
How We Work
When you hire a CA for GST notice in Bhubaneswar through WhereIsMyCA, this is what happens:
Your CA finds the notice type, the section, the tax period and the deadline
The CA confirms the right section is used for that year (73, 74 or 74A)
Your returns, books and ITC ledger are matched against the notice
Missing documents are identified and collected
A point-by-point reply is drafted with tables and attachments
The reply is filed on the GST portal under Services → User Services → View Additional Notices/Orders
The CA represents you at a personal hearing, if one is held under Section 75(4)
What to Do If Your Income Tax Notice Decision Goes Against You
If an order confirms the demand, you can generally appeal:
First appeal: to the Appellate Authority under Section 107, within 3 months, with a pre-deposit of 10% of the disputed tax
Second appeal: to the GST Appellate Tribunal (GSTAT), which is now working, with benches across India
Further: High Court and Supreme Court on questions of law
No professional can promise that a demand will be reduced or dropped. A strong early reply simply gives you the best chance later.
GST Notice Reply Fees in Bhubaneswar
The GST portal does not charge you for replying. GST notice reply fees in Bhubaneswar are the professional fees for the CA’s work. They depend on:
The type of notice and the amount involved
How many tax periods and issues are involved
How much reconciliation and paperwork is needed
Whether a personal hearing is needed
Common Mistakes to Avoid
Sending a general explanation instead of answering each point
Assuming the section alone decides the reply, without checking it fits the year (73, 74 or 74A)
Replying to an ITC notice without first matching GSTR-2B and GSTR-3B
Missing the deadline, which can lead to an order confirming the full demand without hearing you
Paying under DRC-01A without checking if the matter is worth contesting
Why Choose WhereIsMyCA?
A verified, practising CA reads your notice, not a script matched to a form number
Reply built on your actual GSTR-1, GSTR-2B and GSTR-3B data
Up to date on the Section 74A change that many other pages miss
No guaranteed outcomes and no invented timelines
Ongoing help with GST return filing and accounting and bookkeeping to fix the gap that caused the notice
Frequently Asked Questions
What is a GST notice?
A formal letter from a GST officer about a mismatch, missed filing or suspected issue, with a deadline to reply.
What is the difference between Section 73, 74 and 74A?
73 and 74 apply to periods up to FY 2023-24. From FY 2024-25, Section 74A is the single rule, with a 42-month limit, and fraud only changes the penalty.
What is a DRC-01 notice?
A show cause notice proposing a tax demand. You reply in Form DRC-06, usually within 30 days.
What is DRC-01A?
An early notice that lets you pay voluntarily before a formal notice is issued.
What if I don’t reply to a GST notice?
The officer can pass an order confirming the full demand with interest and penalty. Your registration may also be affected.
What are GST notice reply fees in Bhubaneswar?
The portal is free. You pay only professional fees to a CA, based on the notice type and the work needed.
What are GST show cause notice reply fees?
They depend on the demand amount, number of allegations and years involved.
What is the pre-deposit for a GST appeal?
10% of the disputed tax for a first appeal under Section 107.