Response Deadline
Instantly calculate your response deadline, penalty risk, applicable CGST section, and appeal timelines for any GST notice type. Used by 5,000+ CAs across India.
Auto-filled as Notice Date + 3 days (deemed service). Edit if you received it on a different date.
All response periods are calculated from the date of receipt (or deemed service date, i.e., notice date + 3 days).
| Notice Form | Purpose | Response Time | CGST Section | Penalty Risk |
|---|---|---|---|---|
| DRC-01 | Show Cause Notice — Demand of tax, interest, penalty | 30 days | Sec 73 / 74 | High — up to 100% of tax |
| DRC-01A | Intimation before SCN — Pay or explain discrepancy | 30 days | Sec 73(5) / 74(5) | Medium — escalates to DRC-01 |
| ASMT-10 | Scrutiny notice — Explain mismatch in returns | 30 days | Sec 61 | Medium — may lead to SCN |
| ADT-01 | Audit notice — Produce books and records | 15 working days | Sec 65 | Medium — non-cooperation penalty |
| GSTR-3A | Return non-filing notice — File pending returns | 15 days | Sec 46 | High — best judgment assessment |
| RFD-09 | Refund deficiency — Rectify refund application errors | 15 days | Sec 54 / Rule 90 | Low — refund application lapses |
| ASMT-12 | Assessment order — Appeal against order | 30 days (appeal) | Sec 107 | High — order becomes final |
| DRC-03 | Voluntary payment — Self-ascertained tax payment | No deadline | Sec 73(5) / 74(5) | None — voluntary |
Deemed Service
If no receipt date is known, the law deems the notice received 3 days after the date on the notice (Section 169 CGST Act).
Calendar vs Working Days
Most notices use calendar days. ADT-01 (audit) uses working days — Sundays and gazetted holidays are excluded from the count.
Appeal Chain
First appeal (Section 107): 3 months from order date. Tribunal appeal (Section 112): 3 months from appellate order. Condonable delay: 1 month extra each.
Knowing the deadline is step one. GST Notice AI drafts your full legal response in 60 seconds — with case laws, CGST sections, and proper formatting.