Others Notice

Not every GST Notice is a scrutiny notice or registration cancellation. Some ask why you have not filed a return. Some say the department has already worked out your tax. Others arrive at the recovery stage, when the department is ready to act on your bank account. Each one has its own form, its own deadline and its own risk. At BKTAXLAWFIN LLP, we read the notice first and then decide how to answer it.

What other GST notices include?

Other GST notices include the notices that fall outside the ones we cover on separate pages such as ITC mismatch and registration cancellation. They can come at any stage: before an assessment, during it, or after an order has been passed. The form number printed on the notice tells you which stage you are at, and that decide what you can still do. 

Common Type of GST Notices 

• GSTR-3A: Notice for not filing a return is sent when a registered person has not filed a GST return that is due. The taxpayer is asked to file the pending return within the time allowed.

• DRC-01A: Pre-show cause notice intimation – A preliminary communication setting out the tax, interest or penalty proposed by the department. 

• DRC-01: Show cause notice for Tax demand – A formal notice asking the taxpayer to explain why the proposed tax, interest and penalty should not be recovered.

• ASMT-14: Show cause notice issued before an officer completes an assessment when returns has not been filed. It gives the taxpayer chance to response before the tax liability is determined from the information available.

• REG-03: The department asks for clarification or extra documents on a registration application, an amendment request or a cancellation application.

• CMP-05: A show cause notice sent when the department thinks you may no longer be eligible for the composition scheme, or may have broken one of its condition. 

• DRC-13: A recovery notice sent to someone who owes your money, such as your bank, a customer or any other debtor, asking them to pay that amount to the GST department.

• DRC-22: An order that provisional attaches your property including bank accounts, to protect revenue while proceedings are pending. It is issued only in specified circumstances.

• Summon: Section 70 of CGST Act, the officer can call you to appear, give a statement, or produce books, records and documents.

Services Provided by Our Team

• Reading the notice and explaining it to you in simple language

• Drafting the reply, attaching the documents and filing it in the portal

• Working out which part of the demand is correct and whether paying it makes sense

• Appearing before the officer at the hearing

• Replying to recovery and attachment notice

• Filing an appeal against the final order

Who needs support with these notices?

Anyone who receives a notice that does not look like the usual ones. Recovery and attachment notices need quick action, because they can freeze your account. A summon deserves attention from day one. If you ignored a first notice and a second has now arrived, do not wait any longer and if you are simply unsure what you have received, that is reason enough to ask.

If your business is in Patna, Gaya, Bodh Gaya or nearby, you can bring the notice to us in person. We also work with clients across Bihar and all over India. Send us a copy of the notice and any earlier papers, and we will tell you what it is, how much time you have and what it is, how much time you have and what to do next. Call 8249668263 or write to info@bktaxlawfinllp.com 

FAQs 

1. What should I do first when I get a GST notice?

Note the form number and the reply date, then send us the copy

2. How do I reply to a GSTR-3A notice?

Usually by filing the pending returns with the late fee and interest. We check the steps for your case.

3. Is the GST summon is same as an arrest?

No, summon generally means a call for giving statement or produce records. Ignoring it can create a bigger problem.

4. Can the department freeze my bank account?

In certain circumstances the department can freeze the account. The law allows provisional attachment to protect t revenue, and it can include a bank account or properties also.

5. What if I miss the reply date?

The officer may pass an order without hearing you. Telling us early, because in some case more time can be requested.