GST Notice Response, Amendment & Revocation

5.0 - 28 Google Reviews

GST Notice Response, Amendment & Revocation

Professional handling of GST show-cause notices, departmental audits, registration amendments, and revocation of cancelled registrations.

A GST notice can be stressful — but with the right CA handling it, most notices are manageable. The critical factor is responding within the stipulated time with a well-drafted, legally sound reply backed by proper documentation. Ignoring a notice or filing a poor response can result in substantial demands, interest, and penalties.

AAA Global LLP handles the full spectrum of GST compliance issues — from routine amendment requests to complex show-cause notice replies and departmental audit representation.

GST Notice Handling

Show Cause Notice (SCN) — Section 73 For non-fraud tax shortfalls — demand + 10% penalty. We prepare a detailed reply addressing each allegation with supporting documentation and legal provisions.

Show Cause Notice (SCN) — Section 74 For cases involving fraud or suppression — demand + 100% penalty. High-stakes situations requiring experienced CA representation.

ASMT-10 scrutiny notice Discrepancy noticed by the department in your return — must be responded to within 30 days. We draft a precise, documented response.

Departmental audit (Section 65) Audit conducted by GST officer at your premises or virtually — we prepare your books, represent you during the audit, and draft responses to audit findings.

Demand recovery notices Post-assessment demands — we review the assessment order, identify appealable points, and advise on payment vs appeal strategy.

GST Registration Amendment

Changes to your GST registration details — business name, address, authorized signatory, additional place of business, or addition/removal of partners/directors — require a formal amendment application on the GST portal.

Core field amendment — (legal name, principal place of business) — requires DSC of authorized signatory and officer approval
Non-core amendment — (contact details, authorized signatory changes) — effective immediately after filing
Additional place of business — new branch or warehouse in the same state
Adding a new state — separate GST registration required for each new state

GST Registration Revocation

If your GST registration has been cancelled by the department (typically for non-filing of returns), you can apply for revocation within the prescribed time — provided you file all pending returns and pay all outstanding tax, interest, and penalties. We handle the complete revocation process.

Revocation timeline — 30 days from the date of cancellation order (extendable by Additional Commissioner for another 30 days)
Condition — All pending returns must be filed; outstanding dues must be paid before revocation is granted
Process — Form GST REG-21 filed on portal; revocation order issued within 30 days

Frequently Asked Questions

01What is the time limit for responding to a GST notice?

Different notices have different response timelines — ASMT-10 must be responded to within 30 days, while SCN under Section 73/74 typically gives 30 days. Failing to respond within the deadline results in ex-parte assessment orders.

02 Can I appeal a GST demand order?

Yes — GST demand orders can be appealed before the First Appellate Authority (within 3 months), and further to the GST Appellate Tribunal, High Court, and Supreme Court. Pre-deposit of 10% of the disputed amount is required for the first appeal. We advise on the appeal viability before recommending payment vs appeal.

03 What happens if I ignore a GST notice?

Non-response results in an ex-parte assessment order — the department decides the tax liability without your input. This is always worse than responding, even with a partial defense.

5.0 - 28 Google Reviews