Notices are communications from the GST Authorities under the GST. These are sent to taxpayers in order to notify or warn them of any defaults that have been discovered, specifically for failing to comply with GST requirements. Other times, notices may be issued solely for the purpose of obtaining additional information from the taxpayer. Rarely do tax authorities issue notices when products are moved or services are rendered without being subject to tax scrutiny or when taxpayers behave in an unusual manner. GST authorities take action depending on any information they learn by checking a taxpayer's GST Returns, from another government agency, or from any third parties.
Reasons
Top reasons for getting a GST Notice ?
Submitting GST returns late or not at all. (most typical). The documentation provided at the time of GST Registration was insufficient or incorrect.
Request to Cancel a Closed GST Number. Mismatch between the GSTR 2A report from the GST Portal and the Purchase side (inward) invoices
Mismatch between the information in e-Way Bills and GSTR1 Invoices. Credit ITC Refund.
Even when the turnover exceeds the threshold, no GST registration. Sales are subject to higher GST rates (profiteering).
Valid Mode
Valid modes of sending GST Notices
Hand-delivering the notification to the taxpayer or his representative, either directly or through a messenger or courier.
By courier with an acknowledgement, rapid post, or registered mail, addressed to the taxpayer's last-known place of business.
By inclusion in a local newspaper that is distributed in the area and is based on the taxpayer's last-known address as a residence.
Communication to the email address. Making it available on the GST portal after logging in.
Reply to GST Notice
Reply to GST Notices & effects of not replying
Step 1
On the GST portal, you can send any response to the GST notices. A taxpayer may use his or her own electronic signature or the digital signature of authorised representatives of the taxpayer. When paying tax and interest is necessary, make sure to do so in the proper format. Following such payment, the required letter of response must be delivered to the tax body that issued the notification.
Step 2
If the taxpayer who receives the GST notices does not respond within the allotted period, he or she will be subject to penalties and further legal action as required by the GST law in each individual circumstance.
Step 3
A taxpayer has the option of appointing another representative or a practising chartered accountant to investigate GST notice-related issues. He may accomplish this by issuing a GST Letter of Authorization. A GST authorization letter grants the authority to respond to GST notices from another representative and to act on that person's behalf.