Income Tax & GST Notice Replies: Faceless Assessment, Reassessment & Appeals

Reviewed by CA Mihir Thacker, FCA, DISA(ICAI), ACMA · M J Thacker & Co, Chartered Accountants · Updated: 24 October 2026

In short: Don’t ignore a tax notice or let its response date pass. Check which section it is issued under and the deadline on the portal, collect the supporting records, and file a reasoned, document-backed reply online — or request an adjournment within time if you need longer. Most income tax and GST proceedings are now conducted electronically, so we represent clients anywhere in India.

Got an income tax or GST notice? Send us the notice PDF on WhatsApp and we’ll tell you what it asks for and the response date.

Send notice on WhatsApp

Notice and litigation work at M J Thacker & Co is handled by an experienced Chartered Accountant with more than 10 years of experience, with CA Mihir Thacker (FCA) on direct tax assessments. About the team.

How to check a notice is genuine

Fake notices and phishing emails do circulate, so verify a notice before you click links or pay anything.

Find the DIN. Income tax notices and orders are required to carry a computer-generated Document Identification Number (DIN), with limited exceptions.
Authenticate it. Use the “Authenticate notice/order issued by ITD” service on the income tax e-filing portal (usually a quick link on the home page) and search by DIN, or by PAN with details such as the assessment year.
Check your own account. Log in and confirm that the same notice appears under pending actions or e-Proceedings.
For GST, check the portal. Notices issued through the GST system appear in the notices and orders section after you log in. Summons and investigation letters from central tax officers carry a CBIC document identification number, which can be verified on the CBIC website.
Go to the portal directly. Type the address yourself rather than using a link. The department does not ask you to share passwords or OTPs, or to pay tax into a personal account or UPI ID.

If a notice does not verify, don’t act on it; take advice first.

How to find and download your notice

Replies are usually filed where you find the notice. Menu names change from time to time, so these steps are general.

Income tax

Log in to the e-filing portal and open e-Proceedings under pending actions. Notices are listed with the assessment year, section, issue date and response due date.
Download the notice PDF and any annexures. Note the DIN, the due date and exactly what is asked for.
Intimations after return processing are emailed and also available against the filed return; outstanding demands have their own section, where you can agree or disagree. Queries on your Annual Information Statement (AIS) are generally handled on the compliance portal.
Submit replies, documents and adjournment requests within the same proceeding.

GST

Log in to the GST portal and open the notices and orders section under user services. Scrutiny and demand notices such as ASMT-10, DRC-01A and DRC-01 are often in a separate “additional notices and orders” area, organised case-wise.
Download the notice and annexures, and note the reference number, tax period and due date.
Replies to DRC-01B and DRC-01C intimations are filed through the return compliance section rather than a case folder.

Common income tax notices

Sections are shown as commonly cited under the Income-tax Act, 1961; always check the notice for the provision, the year and the due date.

Notice	What it means	What to do
Intimation after processing (Section 143(1) under the 1961 Act)	Your return has been processed. It shows whether your figures were accepted or adjusted, and any demand or refund; certain adjustments are first proposed for your response.	Compare it with your return and respond to any proposed adjustment in time. If the figures are wrong, seek rectification (Section 154 under the 1961 Act) or appeal.
Defective return (Section 139(9) under the 1961 Act)	The return is incomplete or inconsistent, for example receipts in TDS statements are not shown, or tax is not fully paid.	Correct it online, generally within 15 days of the notice unless more time is allowed; otherwise the return can be treated as invalid.
Scrutiny or faceless assessment (Sections 143(2) and 142(1) under the 1961 Act)	Your return has been selected for detailed examination; notices ask for information, documents or explanations. Most assessments are now faceless.	Reply point-wise with documents by the due date; the written reply must stand on its own. If a draft order proposes additions, object in writing and ask for a video-conference hearing if needed.
Reassessment (Sections 148A and 148 under the 1961 Act)	Information suggests income of an earlier year escaped assessment. A show cause notice usually comes first, giving you a chance to explain.	Check the time limit for that year and whether the information is correct, and reply on both. If a reassessment notice follows, file the return within the time stated.
AIS or high-value transaction query	Department data (AIS, TDS/TCS, property, investment or cash deposit reports) does not appear to match your return, or suggests a return was due.	Reconcile the AIS and respond on the compliance portal with evidence. If income was missed, consider a belated or updated return where still permitted.
Penalty notice (for example Section 270A under the 1961 Act)	Penalty proceedings for under-reporting or misreporting of income, usually after an addition in assessment.	Reply with reasons backed by records. Check whether immunity is available if you accept the assessment, subject to conditions and time limits.
Notice of demand (Section 156 under the 1961 Act)	A formal demand for tax, interest or penalty under an intimation or order.	Check the computation. If correct, pay within the time in the notice (generally 30 days). If disputed, seek rectification or appeal, apply for a stay and respond to any proposed refund adjustment.
Order you disagree with (appeal to the Commissioner (Appeals))	An appealable order that is not in line with the facts or the law.	Appeal online, generally within 30 days of receiving the order or notice of demand; a late appeal needs a condonation request.

Which law applies? The Income-tax Act, 2025 applies from 1 April 2026, while proceedings for earlier years generally continue to refer to the Income-tax Act, 1961. We check which provisions govern the year in your notice before drafting the reply.

Common GST notices

Most GST notices are answered on the portal in a specific form; “as stated in the notice” means the time allowed varies.

Form	What it means	Reply	Typical response window
ASMT-10	Scrutiny of returns listing discrepancies, for example GSTR-1 vs GSTR-3B. If the reply is accepted, ASMT-12 is issued; if not, a show cause notice may follow.	ASMT-11, with details of any tax paid through DRC-03	Generally within 30 days, or any further period allowed
DRC-01A	Pre-show cause intimation of the tax, interest and penalty worked out by the officer.	Part B of DRC-01A: pay in full or part through DRC-03, or explain	As stated in the notice
DRC-01	Show cause notice summary for tax, interest and penalty: under Section 73 or 74 of the CGST Act for periods up to FY 2023-24, and Section 74A for FY 2024-25 onwards. The order summary is issued in DRC-07.	DRC-06, with a request for a personal hearing if needed	As stated in the notice
DRC-01B	Tax declared in GSTR-1 (or IFF) for a period exceeds the tax paid in GSTR-3B, beyond the prescribed limit.	Part B of DRC-01B: pay through DRC-03, explain, or both	Generally within 7 days; if unanswered, the next GSTR-1 or IFF can be blocked
DRC-01C	ITC claimed in GSTR-3B for a period exceeds the ITC in GSTR-2B, beyond the prescribed limit.	Part B of DRC-01C: pay through DRC-03, explain, or both	Generally within 7 days; if unanswered, the next GSTR-1 or IFF can be blocked
REG-17	Show cause notice proposing cancellation of registration, for example for non-filing of returns. Registration may be suspended meanwhile.	REG-18	As stated in the notice (the period is short)
REG-31	Intimation of suspension and notice for cancellation, generally where analysis of returns shows significant differences or anomalies.	Reply online against the notice and file any pending returns	As stated in the notice
REG-19	Order cancelling the registration.	REG-21 revocation application after filing returns and paying dues, or an appeal	Strict time limits apply, so act promptly
DRC-07 (order you disagree with)	Adjudication order. The first appeal lies to the Appellate Authority, and a further appeal to the GST Appellate Tribunal.	APL-01, with the required pre-deposit (admitted amount plus a portion of the disputed tax)	Generally within three months of the order being communicated

Most GST notices trace back to reconciliation gaps. Our GST return and reconciliation service addresses them at source, and the GST late fee calculator and compliance calendar help with pending returns and due dates.

How we handle a notice

Review: read the notice, the section, the period and the response date; check whether it is within the time allowed by law; for income tax, confirm the notice carries a valid Document Identification Number (DIN).
Reconcile: match the department’s figures with your returns, AIS / Form 26AS, books of account, GSTR-1, GSTR-3B and GSTR-2B.
Draft: a point-wise reply with supporting documents and the legal position, citing judicial precedent where relevant.
File and follow up: submit online, attend hearings (mostly by video conference) and track the matter until the order is passed.
Next steps: rectification, appeal or stay of demand where the order is not in line with the facts or the law.

Many income tax notices start with AIS mismatches; our ITR filing guide covers AIS reconciliation before filing. See also our income tax service, NRI property sale and lower TDS and Taxation pages.

What not to do

Don’t ignore the notice. An order may be passed on the department’s data alone, with interest and penalty.
Don’t miss the date. If you need time, request an adjournment on the portal before the due date, giving reasons.
Don’t reply without reconciling. A reply not backed by a reconciliation of AIS, books and GST returns rarely closes the matter, and contradictions are hard to undo.
Don’t file a revised or updated return blindly. It can create new mismatches and concede points that could have been defended.
Don’t pay a demand without checking it. Demands can arise from processing errors or unmatched TDS credits, and refunds of wrong demands take time.
Don’t respond through unverified links or emails. Verify the notice, type the portal address yourself and never share passwords or OTPs.

What to send us

The notice PDF is usually enough for a first view. For the reply, we generally need:

The notice (PDF downloaded from the income tax or GST portal)
Returns and computations for the year concerned
Books of account, bank statements and reconciliations relevant to the query
Any earlier replies, orders or correspondence on the same matter

Frequently Asked Questions

What happens if I don’t reply to an income tax notice in time?

The officer may complete the assessment on the information available, which can lead to additions and penalty proceedings. If you need more time, request an adjournment on the portal before the response date.

How do I check whether an income tax notice is genuine?

Verify the Document Identification Number (DIN) through the “Authenticate notice/order issued by ITD” service on the e-filing portal, and check that the notice appears in your account under e-Proceedings.

Can I get a personal hearing in a faceless assessment?

Yes. Where a variation is proposed, you can request a personal hearing, which is conducted by video conference through the income tax portal.

What is the difference between a GST ASMT-10 and a DRC-01?

ASMT-10 is a scrutiny notice listing discrepancies in your returns and is answered in Form ASMT-11. DRC-01 is the summary of a formal show cause notice demanding tax, interest and penalty and is answered in Form DRC-06. If an ASMT-10 reply is not accepted, the matter can move to a show cause notice.

How long do I have to reply to a GST DRC-01B or DRC-01C intimation?

Generally 7 days. You can pay the difference with interest through Form DRC-03, explain it in Part B of the intimation, or do both. If it is not answered, filing of your next GSTR-1 or IFF can be blocked.

I received a Section 143(1) intimation with a demand. Should I pay it straight away?

Check it first. Compare it with your return for unmatched TDS credits or disallowed claims. If the demand is correct, pay it in time; if not, record your disagreement on the portal and seek rectification or file an appeal.

My GST registration has been suspended or cancelled. What can I do?

Reply to the notice (such as REG-17 or REG-31) within the time stated and file any pending returns. If the registration is already cancelled, you can apply for revocation in Form REG-21 within the time limit, or appeal against the cancellation order.

Can I appeal if I disagree with an income tax or GST order?

Yes. An income tax order can generally be appealed online to the Commissioner (Appeals) within 30 days. A GST order can be appealed in Form APL-01, generally within three months, with the required pre-deposit.

Do you handle notices for clients outside Navi Mumbai?

Yes. Faceless income tax proceedings and GST notice replies are filed online and hearings are mostly by video conference, so we act for taxpayers across India.

This page is general information, not advice for your specific facts. Rates, thresholds and form numbers change; contact us to confirm the position for your transaction.