How many days do I have to reply to a GST notice in Delhi?

ASMT-10 scrutiny 30 days with possible 15-day extension. DRC-01 show cause 30 days. REG-17 cancellation 7 working days. GSTR-3A non-filing 15 days. Deadline specified in notice. Patron engages Day 1.

What happens if I ignore a GST notice in Delhi?

Officer passes ex-parte demand order DRC-07 without hearing your side. Full tax plus interest 18% plus penalty up to 100% confirmed. Recovery through bank attachment property seizure or registration cancellation.

What is Section 74A and how does it affect Delhi businesses?

New unified demand provision effective FY 2024-25 replacing Sections 73 and 74. Single 42-month window from annual return due date. Revised penalty structure with incentives for early payment.

Can I pay voluntarily to avoid penalties via DRC-03?

Yes. Payment before SCN gives zero penalty Section 73 and 15% Section 74. Payment within 30 days of DRC-07 gives 25% Section 73 and 50% Section 74. Section 74A has own reduced windows.

Who issues GST notices to Delhi businesses?

Three authorities: Delhi SGST officers under Commissioner of SGST GNCTD, CGST officers under CGST Commissioner Delhi Zone, and DGGI Delhi Zonal Unit for anti-evasion investigation.

Can I appeal a GST demand order in Delhi?

Yes. File First Appeal via APL-01 to GST Appellate Authority within 3 months. Pre-deposit 10% of disputed tax. For urgent cases writ petition in Delhi High Court.

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

ASMT-10 is scrutiny notice under Section 61 seeking clarification on return mismatches with no demand. DRC-01 is Show Cause Notice under Section 73/74/74A formally proposing tax demand with interest and penalty.

How much does GST notice reply cost in Delhi?

Patron GST notice reply from INR 2,999 for simple ASMT-10. Complex issues from Rs 7,999. DRC-01 from Rs 7,999 to Rs 9,999. Appeal from Rs 14,999. Free initial assessment. 500 plus notices handled.

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GST Notice in Delhi: Professional Reply to Protect Your Business

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: 06 April 2026 Verify Credentials →

ASMT-10 (Scrutiny): Reply in ASMT-11 within 30 days - Mismatch clarification

DRC-01 (Show Cause): Reply in DRC-06 within 30 days - Tax demand defence

Section 74A (New): Unified provision from FY 2024-25 - 42-month notice period

Appeal: APL-01 within 3 months of DRC-07 demand order

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Real Stories from Real People

Hear how teams across industries use Patron to save time, cut costs, & stay in control.

“

Received a Section 73 SCN for Rs 12 lakh demand. Patron reconciled our GSTR-1 and GSTR-3B, identified the reporting error, and filed a comprehensive reply. Demand reduced to Rs 50,000 interest only.

Rakesh Verma

Trader, Chandni Chowk

★★★★★

2 months ago

“

Our ASMT-10 for ITC mismatch was resolved completely at scrutiny stage itself. Patron's reconciliation showed the supplier had filed late and ITC appeared in next month's GSTR-2B. No demand issued.

Anita Sharma

IT Services, Nehru Place

★★★★★

3 months ago

“

Facing REG-17 cancellation with only 7 days to reply. Patron filed all pending returns and a strong reply. Registration saved. Very grateful for the quick response.

Mohit Agarwal

Startup Founder, South Delhi

★★★★★

1 month ago

“

DGGI investigation notice was terrifying. Patron coordinated with litigation counsel and prepared a detailed response. Case closed with minimal additional liability.

Sunil Joshi

Manufacturer, Okhla

★★★★★

4 months ago

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Overview What Is GST Notice Who Receives Services Reply Process Documents Notice Triggers Fees Timeline Why Patron Comparison FAQs

GST Notice in Delhi: Types, Reply Process, and Defence Strategy

📌 TL;DR - GST Notice in Delhi Services at a Glance

GST notices in Delhi are issued by Delhi SGST officers (Commissioner GNCTD), CGST officers (Commissioner Delhi Zone), or DGGI (anti-evasion) for discrepancies in returns, ITC mismatches, non-filing, registration issues, or suspected tax evasion. The most common notices are ASMT-10 (scrutiny - reply within 30 days in ASMT-11), DRC-01 (show cause notice under Section 73/74 - reply in DRC-06 within 30 days), and REG-17 (registration cancellation - reply within 7 days). From FY 2024-25, Section 74A replaces the dual Sections 73/74 with a unified 42-month demand provision. Ignoring notices leads to ex-parte demand orders (DRC-07), bank account attachment, registration cancellation, and penalties up to 100% of tax. Patron Accounting handles GST notice replies for Delhi businesses from our Rohini office - 500+ notices handled with 95% resolution rate.

Delhi's GST enforcement ecosystem is among the most active in India. The Delhi SGST Commissioner (GNCTD) and CGST Commissioner (Delhi Zone) together administer compliance for one of the country's highest-density GSTIN populations. Businesses in Chandni Chowk, Karol Bagh, and Sadar Bazaar face scrutiny notices for GSTR-1 vs GSTR-3B mismatches. IT companies in Nehru Place and Connaught Place receive ITC mismatch notices. The DGGI Delhi Zonal Unit investigates larger tax evasion cases. Learn more about GST Notice services across India.

Patron Accounting's Delhi office in Rohini provides end-to-end GST notice response services: notice analysis and categorisation, evidence and reconciliation preparation, point-by-point reply drafting with Act/Rule references and case law citations, portal filing via ASMT-11/DRC-06/REG-18, personal hearing representation, DRC-03 voluntary payment optimisation, and appeal filing via APL-01. With integrated monthly GST compliance and annual return filing, Patron delivers professional defence for Delhi businesses.

Content is reviewed quarterly for accuracy.

What Is GST Notice: Official Communication Under CGST Act 2017

A GST notice is an official communication from tax authorities under the CGST/SGST Act requiring a taxpayer to explain discrepancies in returns, correct registration issues, respond to demand proposals, or cooperate with audit/investigation proceedings. Notices range from routine scrutiny (ASMT-10) seeking clarification on return mismatches, to serious show cause notices (DRC-01 under Sections 73/74/74A) proposing tax demand with interest and penalty.

The notice escalation pathway follows a structured process: discrepancy identified in returns -> ASMT-10 scrutiny notice -> if reply unsatisfactory -> DRC-01 show cause notice -> if reply unsatisfactory or no reply -> DRC-07 demand order. At each stage, the taxpayer has an opportunity to respond, provide evidence, and resolve the issue. Voluntary payment via DRC-03 at any stage before the final order can significantly reduce or eliminate penalties.

For Delhi businesses - whether a wholesale trader in Chandni Chowk receiving an ASMT-10 for GSTR-1/3B mismatch, an IT company in Nehru Place facing ITC reversal demand, or a manufacturer in Okhla responding to a DGGI investigation notice - the response to a GST notice determines the outcome: resolution without penalty, reduced demand through negotiation, or full demand confirmation with interest and penalty. Professional, evidence-backed replies filed within the deadline are essential.

Key Terms for GST Notice in Delhi:

ASMT-10: Scrutiny notice under Section 61 CGST Act seeking clarification on return discrepancies. Reply via ASMT-11 within 30 days.

DRC-01: Show Cause Notice under Sections 73/74/74A proposing tax demand with interest and penalty. Reply via DRC-06 within 30 days.

DRC-03: Voluntary payment form to reduce or eliminate penalties before or during notice proceedings.

Section 74A: New unified demand provision from FY 2024-25 replacing Sections 73/74 with 42-month notice window.

CGST Act 2017 GST Compliance

Who Receives GST Notices in Delhi

Delhi traders with return mismatches - Wholesale and retail businesses in Chandni Chowk, Karol Bagh, Sadar Bazaar with GSTR-1 vs GSTR-3B discrepancies due to credit note timing, amendments, and advance receipt reporting.
Delhi businesses with ITC mismatches - Companies claiming ITC exceeding GSTR-2B (suppliers not filing returns). IT services, professional firms, and manufacturers commonly affected.
Delhi businesses with non-filing - GSTR-3A notices followed by REG-17 cancellation for MSMEs and startups that became inactive without filing Nil returns.
Delhi businesses under DGGI investigation - DGGI Delhi Zonal Unit investigates serious evasion including fake invoice networks, circular trading, and ITC fraud.
Delhi businesses facing registration issues - REG-03 additional information and REG-17 cancellation show cause for non-compliance or adverse field verification.

GST Notice Reply Services: What Patron Handles for Delhi Businesses

Service	What We Do
Notice Analysis and Categorisation	Patron reviews the notice: type (ASMT-10/DRC-01/REG-17/DRC-01A), section (73/74/74A), period, demand amount, deadline, and issuing authority (Delhi SGST/CGST/DGGI). This determines the response strategy.
Evidence and Reconciliation	We compile GSTR-1, GSTR-3B, GSTR-2B, invoices, payment challans, bank statements, ITC registers, and reconciliation statements. For ITC mismatches, invoice-level matching. For turnover mismatches, monthly reconciliation.
CA-Drafted Point-by-Point Reply	Responses addressing every allegation with specific Act section references, Rule citations, CBIC circular references, and case law precedents. Includes reconciliation data, invoice details, and evidence exhibits.
Portal Filing (ASMT-11/DRC-06/REG-18)	Reply filed on gst.gov.in: Services > User Services > View Notices and Orders > Reply. Upload supporting documents, select personal hearing option, submit via DSC/EVC.
DRC-03 Voluntary Payment Optimisation	Strategic payment computation to minimise penalties. Before SCN = zero penalty (S.73) / 15% (S.74). Within 60 days of S.74A order = reduced penalty.
Personal Hearing Representation	Patron's authorised representative attends with full documentation. Physical hearings in Delhi and virtual hearings both handled.
APL-01 Appeal Filing	If demand order (DRC-07) is unfavourable, First Appeal via APL-01 to GST Appellate Authority within 3 months. Pre-deposit of 10% of disputed tax.

Our Process

GST Notice Reply Process in Delhi: 6 Steps

GST notices in Delhi can be issued by Delhi SGST Commissioner (GNCTD), CGST Commissioner (Delhi Zone), and DGGI Delhi Zonal Unit. Portal replies on gst.gov.in. Patron coordinates with all three authorities from our Rohini office.

Step 1

Read the Notice and Identify Key Parameters

Review the notice: identify form (ASMT-10/DRC-01/REG-17), section (61/73/74/74A), tax period, demand amount, specific discrepancies, and reply deadline. Check whether from Delhi SGST, CGST, or DGGI. The section reference determines penalty structure and strategy. Patron analyses every notice on the same day.

Same-day analysisStrategy determined

Notice Analysed01

Step 2

Gather Evidence for the Relevant Period

Collect GSTR-1 and GSTR-3B returns, GSTR-2B data, purchase and sales invoices, payment challans, bank statements, ITC registers, reconciliation workings, and prior correspondence. For Delhi traders with high invoice volumes, systematic evidence organisation is critical. Patron compiles indexed documentation.

Indexed evidenceComplete documentation

Evidence Ready02

Step 3

Reconcile and Identify the Actual Position

Before drafting the reply, determine: is the discrepancy a genuine error (requiring DRC-03 payment), a timing difference (explaining mismatch), a supplier default (ITC appearing later in GSTR-2B), or an incorrect observation by the officer? Patron runs GSTR-1 vs GSTR-3B and GSTR-3B vs GSTR-2B reconciliation for Delhi businesses.

3-way reconciliationActual position identified

Reconciled03

Step 4

Draft the Point-by-Point Reply

Address every allegation with: factual explanation, supporting evidence, Act/Rule/Circular references, case law citations, and reconciliation data. If admitting partial liability, include DRC-03 payment details. If disputing, present legal and factual defence. Patron's CA team drafts comprehensive replies for Delhi businesses.

CA-drafted with citationsEvidence-backed

Reply Drafted04

Step 5

File Reply on GST Portal Within Deadline

Log in to gst.gov.in. Navigate to Services > User Services > View Notices and Orders. Locate the notice and click Reply. Enter response text, upload supporting documents (up to 4 files, 5 MB each), select Personal Hearing (Yes/No), and submit via DSC or EVC. Save acknowledgment with Reference Number (RFN).

Portal submissionRFN acknowledgment

Reply Filed05

Step 6

Monitor Outcome and Escalate if Needed

After reply, the officer may: issue ASMT-12 (closure), request personal hearing, or issue DRC-07 (demand order). If DRC-07 is issued, appeal via APL-01 within 3 months to GST Appellate Authority. For Delhi HC writ petitions in urgent cases, Patron coordinates with GST litigation counsel. Patron monitors every case through final resolution.

Full lifecycle trackingAppeal if needed

Resolved06

Documents Required for GST Notice Reply in Delhi

Copy of the GST Notice - Complete notice with reference number, date, section, period, and demand details.
GSTR-1 Returns - All filed GSTR-1 returns for the cited period.
GSTR-3B Returns - Summary returns with tax payment details.
GSTR-2B Data - Auto-populated ITC statements for the period.
Sales and Purchase Invoices - Invoice-level details for discrepancy reconciliation.
Payment Challans and Bank Statements - Proof of tax payments made.
ITC Register - Detailed input tax credit register with supplier-wise breakdown.
Reconciliation Statements - GSTR-1 vs 3B, GSTR-3B vs 2B, and books vs returns.

Common GST Notice Triggers in Delhi: 5 Key Issues

Challenge	Impact	How Patron Accounting Solves It
GSTR-1 vs GSTR-3B Mismatch	High-volume traders in Chandni Chowk and Karol Bagh with credit note timing and amendment differences trigger ASMT-10	Patron runs monthly reconciliation to prevent mismatches before notices are issued
ITC Claimed > GSTR-2B	ITC on invoices from non-filing suppliers creates excess claim triggering scrutiny and demand	Monthly GSTR-2B monitoring and ITC matching for Delhi GSTINs
Non-Filing (GSTR-3A)	Inactive MSMEs/startups not filing Nil returns face GSTR-3A followed by REG-17 cancellation	Patron files backlog returns and defends against cancellation
DGGI Investigation	Large-scale evasion, fake invoice networks, and ITC fraud investigated by DGGI Delhi	Immediate professional response coordinated with GST litigation counsel
E-Way Bill Discrepancies	Mismatches, expired E-way bills, and E-invoice failures trigger notices for manufacturers and traders	Patron addresses substantive and procedural aspects

GST Notice Reply Fees in Delhi: Service-Wise Pricing

Fee Component	Amount
ASMT-10 Scrutiny - Simple Mismatch	From INR 2,999
ASMT-10 Complex ITC/Turnover Issues	From INR 7,999
DRC-01 SCN (Section 73 Non-Fraud)	From INR 7,999
DRC-01 SCN (Section 74 Fraud Allegations)	From INR 9,999
REG-17 Cancellation Defence	From INR 4,999
DRC-03 Voluntary Payment Filing	From INR 2,999
Personal Hearing Representation	From INR 4,999 per hearing
APL-01 Appeal Filing	From INR 14,999
Patron Accounting Professional Fees	Starting from INR 2,999 (Exl GST and Govt. Charges)
Free Initial Assessment	Complimentary

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free GST Notice in Delhi consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

GST Notice Response Timeline: 30-Day Action Plan

Stage	Estimated Timeline
Notice Receipt (Day 0)	Engage Patron immediately
Notice Analysis (Day 1-2)	Identify type, section, demand, deadline
Evidence Collection (Day 3-10)	GSTR-1/3B/2B, invoices, reconciliation
Reply Drafting (Day 10-20)	Point-by-point response with evidence
Portal Filing (Day 20-25)	ASMT-11/DRC-06/REG-18 submission
Buffer (Day 25-30)	Margin for portal issues or clarification
Personal Hearing (As scheduled)	Patron representative attends

Important: Do not wait until the last week. Evidence compilation and reconciliation take significant time. Engage Patron on Day 1 to ensure the strongest possible reply is filed well before the deadline. REG-17 notices have only 7 working days - immediate action is critical.

Key Benefits

Why Choose Patron for GST Notice Reply in Delhi

500+ Notices Handled, 95% Resolution

Experience across Delhi SGST, CGST, and DGGI proceedings ensures effective, tested response strategies. Scrutiny, show cause, demand, and cancellation categories all covered.

CA-Drafted Replies with Legal Citations

Every reply prepared by Patron's CA team with Act section references, CGST Rule citations, CBIC circular references, and relevant case law precedents.

DRC-03 Penalty Optimisation

Strategic voluntary payment via DRC-03 reduces or eliminates penalties. Patron advises on optimal payment timing and amounts to minimise total exposure.

Complete Escalation Path

From ASMT-10 reply through personal hearing, DRC-07 challenge, APL-01 appeal, and Delhi HC writ petition - continuous representation through every stage.

Trusted by 10,000+ Businesses Across India

10,000+ Businesses Served | 4.9 Google Rating | 500+ GST Notices Handled | 95% Resolution Rate

"Received a Section 73 SCN for Rs 12 lakh demand. Patron's CA team reconciled our GSTR-1 and GSTR-3B, identified the reporting error, and filed a comprehensive reply. Demand reduced to Rs 50,000 interest only." - Trader, Delhi

4-Office Signal: Pune, Mumbai, Delhi, and Gurugram.

Patron Accounting vs Self-Reply: GST Notice Response Comparison

Factor	Patron Accounting	Self-Reply
Notice Analysis	Section/demand/strategy identified immediately	Often misidentified
Reconciliation	Invoice-level GSTR-1/3B/2B matching	Approximate, incomplete
Reply Quality	CA-drafted with Act/Rule/Circular citations	Generic, no legal references
DRC-03 Strategy	Optimal timing for penalty minimisation	Often overpay or underpay
Hearing	Professional representative attends	Taxpayer attends unprepared
Appeal	APL-01 filed if DRC-07 unfavourable	Deadline often missed

Related GST and Compliance Services

GST Notice in India - National-level GST notice response services.
GST Returns - Monthly GSTR-1 and GSTR-3B filing to prevent notices.
GST Annual Returns - GSTR-9/9C filing for year-end compliance.
GST Registration - New GST registration across India.
GST Refund - GST refund claims and processing.
Income Tax Notice - IT notice response services.

Legal Framework: GST Notice Under CGST Act 2017

Governing Act: Central Goods and Services Tax Act, 2017 + Delhi Goods and Services Tax Act, 2017

Key Sections: S.61 (scrutiny - ASMT-10), S.73 (demand non-fraud - 3 years), S.74 (demand fraud - 5 years), S.74A (unified demand FY 2024-25+ - 42 months), S.107 (first appeal - 3 months), S.29 (registration cancellation - REG-17)

Reply Deadlines: ASMT-10: 30 days (15-day extension possible). DRC-01: 30 days. REG-17: 7 working days. REG-03: 7 working days. GSTR-3A: 15 days.

Penalty: S.73: 10% or Rs 10,000 (whichever higher). S.74: 100% of tax. Interest: 18% p.a. (24% for fraud).

DRC-03 Strategy: Before SCN = nil penalty (S.73) / 15% (S.74). Within 30 days of DRC-07 = 25% (S.73) / 50% (S.74).

Appeal: APL-01 within 3 months. Pre-deposit: 10% of disputed tax. Second appeal to Tribunal or Delhi HC writ.

Delhi Authorities: Delhi SGST Commissioner GNCTD + CGST Commissioner Delhi Zone + DGGI Delhi Zonal Unit.

Portal: gst.gov.in > Services > User Services > View Notices and Orders.

FAQs: GST Notice in Delhi

Common questions about GST notice types, reply deadlines, and defence strategy for Delhi businesses.

Quick Answers

GST notice aaya hai Delhi mein, kya karun? Pehle notice type check karo - ASMT-10 hai ya DRC-01. Deadline note karo (usually 30 din). Evidence collect karo - GSTR-1, 3B, 2B, invoices. Professional reply file karo portal par. Ignore mat karo - ex-parte order lag jayega.

DRC-03 se penalty bach sakti hai? Haan. SCN aane se pehle pay karo toh S.73 mein zero penalty. S.74 mein 15%. DRC-07 ke 30 din mein pay karo toh bhi reduced penalty milti hai.

Section 74A kya hai? FY 2024-25 se naya unified provision. Sections 73 aur 74 ki jagah ek hi section. 42 mahine ka notice period. Naye penalty rates.

Received a GST Notice? Every Day Counts

Every GST notice has a hard deadline. The 30-day reply window for ASMT-10 and DRC-01, the 7-day window for REG-17, and the 3-month appeal deadline for DRC-07 all pass quickly. Non-response triggers automatic adverse consequences: ex-parte demand orders, registration cancellation, bank account attachment, and penalties up to 100% of tax. The cost of a professional reply (from Rs 2,999) is a fraction of the demand, interest, and penalty that an ignored notice creates.

Contact Patron's Delhi office on the same day - Call +91 945 945 6700 or WhatsApp us. Free initial assessment.

Respond to Your GST Notice in Delhi Today

GST notice response in Delhi requires prompt, professional, evidence-backed replies filed within strict deadlines. With Delhi's active enforcement by SGST Commissioner (GNCTD), CGST Commissioner (Delhi Zone), and DGGI Delhi Zonal Unit, notices across scrutiny (ASMT-10), show cause (DRC-01), demand (DRC-07), and cancellation (REG-17) are a regular reality for Delhi businesses.

Patron Accounting provides end-to-end GST notice reply services from our Rohini office - covering notice analysis, evidence compilation, CA-drafted replies, portal filing, DRC-03 penalty optimisation, personal hearing representation, and APL-01 appeal filing. With 500+ notices handled at 95% resolution rate, Patron ensures every Delhi business responds from a position of strength.

Reviewed by CA & CS Team - Patron Accounting LLP

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GST Notice Services: Available Across 4 Major Cities

Professional GST notice reply services in Pune, Mumbai, Delhi, and Gurugram.

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Content Created: 06 April 2026 | Last Updated: 06 April 2026 | Next Review: 06 October 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed every 6 months to ensure all GST notice types, reply deadlines, Section 74A provisions, penalty structures, and CBIC circulars are current. Content accuracy verified against gst.gov.in and cbic.gov.in.