GST notice and application status: what each stage means
What the statuses and forms on the GST portal mean for a registration application, a refund claim and the common notices, with the time allowed to reply at each stage.
Published by SKAG and Associates · Page maintained by CA Gaurav Singh (ICAI M.No. 539050) · Last updated: 30 October 2026
Note: General information on the CGST Act and Rules as at 30 October 2026. Each notice states its own provision and time limit, which prevail over this summary. This is not a substitute for professional advice.
Most GST proceedings happen on the GST portal, and each stage is marked by a form with a number. Knowing which form has been issued tells you where the matter stands, how long you have to respond and in which form the reply is filed. Notices and orders appear on the portal in the notices and orders section after login, and applications can be tracked by their ARN.
Registration application
| Stage or form | What it means | What to do |
|---|---|---|
| Application filed (ARN generated) | REG-01 has been submitted and is with the officer. | Complete Aadhaar authentication if asked; track the ARN. |
| Query raised | The officer has issued REG-03 asking for clarification or documents. | Reply in REG-04 within seven working days. |
| Approved | Registration granted in REG-06; the certificate is on the portal. | Add bank details within 30 days or before the first GSTR-1, if earlier (Rule 10A). |
| Rejected | Order in REG-05 with reasons. | Apply again after correcting the cause, or appeal within three months. |
Refund application
| Stage or form | What it means | What to do |
|---|---|---|
| Application filed | RFD-01 submitted with the statements and documents. | Keep the ARN; the officer checks completeness first. |
| Acknowledged | RFD-02 issued: the application is complete and the 60-day clock runs. | Wait for the order; reply promptly to any query. |
| Deficiency memo | RFD-03: the application is incomplete and will not be processed. | File a fresh application after removing the deficiency. |
| Provisional refund | RFD-04: up to 90% of a zero-rated supply refund paid provisionally. | The balance is decided in the final order. |
| Notice for rejection | RFD-08: the officer proposes to reject all or part of the claim. | Reply in RFD-09 within the time stated. |
| Sanctioned / paid | RFD-06 order, with payment advice in RFD-05. | Check the bank credit; interest is due if paid after 60 days. |
Notices and orders
| Stage or form | What it means | What to do |
|---|---|---|
| ASMT-10 (scrutiny of returns) | Discrepancies found in the returns (Rule 99). | Reply in ASMT-11 within 30 days, paying any tax accepted through DRC-03. If the reply is accepted, ASMT-12 closes the matter. |
| DRC-01A (intimation before a show cause notice) | The officer has worked out tax, interest and penalty considered payable. | Pay through DRC-03, or file submissions in Part B. |
| DRC-01 (summary of a show cause notice) | A demand notice under Section 73, 74 or 74A has been issued. | Reply in DRC-06 with documents, and ask for a personal hearing. |
| DRC-07 (summary of the order) | The demand has been confirmed in an order. | Pay, or appeal in APL-01 within three months with the pre-deposit. |
| REG-17 (notice for cancellation) | The officer proposes to cancel the registration (Rule 22). | Reply in REG-18 within seven working days; the officer drops the case in REG-20 or cancels in REG-19. |
| REG-31 (suspension) | The registration is suspended for discrepancies such as returns not filed (Rule 21A). | Remove the discrepancy, for example by filing returns, and reply on the portal. |
The labels on the portal can differ from the descriptions above; the form number is the reliable guide.
Registration: the time limits
Under Rule 9 of the CGST Rules the officer approves a registration within seven working days of the application. Where Aadhaar authentication is not done, or the officer decides on a physical verification of the place of business, the period is up to 30 days. A query in REG-03 pauses the clock until the reply in REG-04. If the officer takes no action within the time allowed, the registration is deemed approved. The steps before applying are in the GST registration guide.
Refund: the 60-day clock
A refund order is due within 60 days of the date of a complete application (Section 54(7)). The clock starts with the acknowledgement in RFD-02; a deficiency memo in RFD-03 means the application was not complete, so a new application has to be filed. For refunds on zero-rated supplies, 90% can be paid provisionally in RFD-04. If the refund is paid after 60 days, interest is payable under Section 56.
Notices: from scrutiny to appeal
A scrutiny notice in ASMT-10 lists discrepancies in returns; the reply in ASMT-11 is due within 30 days, and an accepted reply is closed in ASMT-12. If the officer considers tax unpaid, an intimation in DRC-01A usually comes first, and then a show cause notice with its summary in DRC-01 under Section 73, 74 or 74A. The reply is filed in DRC-06, and the order is summarised in DRC-07. An appeal to the Appellate Authority is filed in APL-01 within three months of the order (Section 107), with the pre-deposit. The notice explainer covers the income tax notices as well.
Cancellation and suspension
A notice in REG-17 proposes cancellation, for example for returns not filed; the reply in REG-18 is due within seven working days. The registration can be suspended in REG-31 under Rule 21A while proceedings are pending or discrepancies are found, and taxable supplies cannot be made during the suspension. A cancelled registration can be revoked on an application in REG-21 within 90 days of the service of the cancellation order. On sufficient cause, an Additional or Joint Commissioner (or higher) can extend this by up to 180 days (Rule 23(1)). If the registration was cancelled for non-filing, the pending returns must be filed and the dues paid before applying.
Frequently Asked Questions
My GST registration application shows a query in REG-03. What now?
The officer wants clarification or further documents. Reply in Form REG-04 on the GST portal within seven working days of the notice. The officer then approves the registration in REG-06 or rejects it in REG-05 with reasons. The time limit for approval runs again from the date of the reply.
What is a deficiency memo in a GST refund?
Form RFD-03 tells the applicant that the refund application is incomplete, for example a missing statement or document. The application is not processed; a fresh application is filed after removing the deficiency.
Is DRC-01A a show cause notice?
No. DRC-01A is an intimation of tax the officer thinks is payable, issued before a show cause notice. The taxpayer can pay the amount through DRC-03 or file submissions in Part B of the form. If the matter is not settled, a show cause notice follows with its summary in DRC-01.
My GSTIN shows "suspended". Can I still make sales?
While a registration is suspended under Rule 21A, the taxpayer cannot make taxable supplies or issue tax invoices under that GSTIN. A suspension in REG-31 is lifted when the discrepancy is resolved, for example by filing the pending returns, or when the officer drops the cancellation proceedings.
How long does the department have to pay a GST refund?
The order is due within 60 days of a complete application (Section 54(7)). Where the refund is paid later, interest is payable under Section 56 for the period of delay.