Tax notice reply document checklist
Documents usually needed to reply to an income tax or GST notice. Each notice states its own provision, period and time to reply, which should be read first.
Last updated
SKAG and Associates, Chartered Accountants · https://skagandassociates.com/checklists/notice-reply-documents/ · Last updated 30 October 2026
General information only; the documents needed depend on the facts of each case, and the authority can ask for more.
Templates
- Reply to a Section 143(1) intimation
- Reply on a Form 26AS mismatch
- GST notice reply
- GST demand reply
- Authority letter
Related
Calendar reminder
Save a reminder to your calendar to gather these documents. Nothing is sent to the firm.
What it involves and when it is due
Income tax notices are answered online through the e-Proceedings facility on the e-filing portal, within the time stated in the notice. A notice or order of the Income Tax Department must carry a Document Identification Number (DIN), and its genuineness can be checked on the e-filing portal. Further time can be requested through the portal; whether it is given is for the officer to decide.
GST notices are answered on the GST portal in the form named in the notice: Form ASMT-11 for a scrutiny notice in ASMT-10 (Rule 99), Part B of DRC-01A for an intimation before a show cause notice, and DRC-06 for a show cause notice under Section 73, 74 or 74A. Tax accepted as payable can be paid through DRC-03.
Where an order goes against the taxpayer, an income tax appeal to the Commissioner (Appeals) is filed within 30 days of receiving the order, and a GST appeal to the Appellate Authority within three months (Section 107 of the CGST Act).
Official forms
| Form | What it is for |
|---|---|
| e-Proceedings response | Reply to an income tax notice on the e-filing portal. |
| ASMT-11 | Reply to a GST scrutiny notice in ASMT-10. |
| DRC-01A (Part B) | Reply to a GST intimation issued before a show cause notice. |
| DRC-06 | Reply to a GST show cause notice. |
| DRC-03 | Voluntary payment of GST, interest or penalty. |
| Form 35 (Form 99 under the 2025 Act) / APL-01 | Income tax appeal to the Commissioner (Appeals) / GST appeal to the Appellate Authority. |
Common reasons for queries and rejections
- Reply filed after the due date, or not filed at all, so the order is passed on the available record.
- Reply sent by email instead of through the portal named in the notice.
- Figures not reconciled with the AIS or GSTR-2B before replying.
- Documents referred to in the reply but not attached.
- No request for a personal hearing where one is needed.
- Reply signed by a person without an authorisation on record.
Questions
How can I check that an income tax notice is genuine?
Check that it carries a DIN, then use the facility on the e-filing portal for authenticating a notice or order issued by the Income Tax Department. A communication without a DIN is treated as not issued, except in the cases the CBDT has listed.
Can more time be asked for to reply to a notice?
Yes. An adjournment can be requested through the portal on which the notice was issued, with reasons. Whether it is granted, and for how long, is for the officer to decide.
Which form is used to reply to a GST show cause notice?
Form GST DRC-06, filed on the GST portal with the supporting documents, within the time stated in the notice.
Official sources
This checklist is a general starting point, last updated on 30 October 2026. The documents needed depend on the facts of each case, and the portal or officer can ask for more. Ticks are saved only in this browser. For your own case, verify on the official portal or consult a qualified professional.
Published by SKAG and Associates, Chartered Accountants, New Delhi · Proprietor CA Gaurav Singh (ICAI M.No. 539050). General information only, not professional advice.