Tax Notice Navigator

All notices covered

• Section 143(1)(a) – proposed adjustment – The return has a mismatch (for example with Form 26AS/AIS or audit report) and the CPC proposes an adjustment before processing. Time: 30 days to respond online.
• Intimation under Section 143(1) (Section 270 of the 2025 Act) – Processing result of your return – may show refund, nil or demand. Time: Rectification under Section 154 or appeal; demand payable in 30 days.
• Defective return – Section 139(9) – The return is incomplete or inconsistent (e.g. audit report missing, wrong form). Time: 15 days.
• Inquiry before assessment – Section 142(1) – Officer asks for return (if not filed), accounts or documents. Time: As stated in the notice (often 7–15 days).
• Scrutiny notice – Section 143(2) – Your return is selected for detailed (faceless) assessment. Time: As stated; reply on e-filing portal.
• Show cause before reassessment – Section 148A – Officer has information that income escaped assessment and asks why a 148 notice should not be issued. Time: Usually 7–30 days as given.
• Reassessment notice – Section 148 – Income for an earlier year is being reassessed. Time: Return within the time in the notice.
• Demand notice – Section 156 – Tax, interest or penalty payable after an order. Time: 30 days to pay or seek stay / appeal.
• Refund adjustment against demand – Section 245 – CPC proposes to adjust your refund against an outstanding demand. Time: Respond online (agree / disagree).
• Information call – Section 133(6) / e-campaign – Department seeks information on high-value transactions from AIS. Time: As stated.
• Penalty show cause – Section 270A / 274 – Penalty proposed for under-reporting or misreporting of income. Time: As stated.
• TRACES default / short deduction notice – TDS statement shows short deduction, late payment or late filing. Time: Correct by revised statement / pay.
• ASMT-10 – scrutiny of returns (Section 61) – Officer found discrepancies in your returns (e.g. GSTR-3B vs GSTR-1 / 2B). Time: 30 days (reply in ASMT-11).
• DRC-01A – intimation before SCN – Pre-show-cause intimation of tax ascertained. Time: Pay via DRC-03 or file objections in Part B.
• DRC-01 – show cause notice (Sections 73 / 74 / 74A) – Formal demand of tax, interest and penalty. Time: Usually 30 days to reply.
• REG-03 – clarification on registration application – Officer needs more details or documents for your new registration. Time: 7 working days (REG-04).
• REG-17 / REG-31 – cancellation / suspension notice – Registration proposed for cancellation or suspended. Time: Reply within 7 working days (REG-18).
• GSTR-3A – notice to return defaulter – Return not filed by due date. Time: 15 days.
• ADT-01 – departmental audit – Audit of your records by GST authorities under Section 65. Time: As given; audit completes within 3 months (extendable).
• DRC-07 – demand order – Order confirming demand. Time: Appeal in 3 months (APL-01) with 10% pre-deposit.
• MOV-07 / MOV-09 – detention of goods in transit – Goods or vehicle detained for e-way bill or document defects. Time: Reply within 7 days; release on payment/security.
• DRC-13 – recovery from third party / bank – Bank or debtor directed to pay your dues to the department. Time: Immediate – seek stay / appeal.

Time limits are typical; always read the date in your own notice. Never ignore a notice – an ex-parte order is much harder to reverse. Guides: GST notice reply guide · income-tax notice types.