Income tax and GST notice explainer

Choose the notice you received and its date. The page explains in plain English what it is, works out the reply deadline, and lists what to gather, where to reply on the portal and what happens if there is no reply.

Notice type

Date of the notice

Choose a notice and enter its date to see the reply deadline. Without a choice, all notices are listed below.

Last reviewed 26 September 2026 · 16 notice types · Time limits checked against the Act, rules and portal guidance. General information only.

Income tax

Section 143(1)(a): proposed adjustment

What it is

The Centralised Processing Centre (CPC) has compared your return with Form 26AS, AIS, the audit report or an earlier return and proposes to change a figure before processing it, for example an income it thinks is missing or a deduction that does not match. It is a proposal, not yet a demand.

Time to respond

30 days from the date of the communication.

Income-tax Act, 2025

Section 270(1) for Tax Year 2026-27 onwards. Notices for FY 2025-26 and earlier years use the 1961 Act section.

What to gather

The return and computation for the year
Form 26AS, AIS and TIS
The document behind the figure in question (Form 16 or 16A, interest certificate, capital gains statement, audit report)
Working that reconciles your figure with the one the CPC shows

How to reply

e-Filing portal: Pending Actions > e-Proceedings > select the notice > Submit Response. Choose to agree or disagree with each proposed adjustment and give reasons where you disagree.

If there is no reply

If there is no response within 30 days, the return is processed with the adjustment, which can reduce a refund or create a demand.

Templates and help

Authority letter (general) Income tax notice reply service Income Tax Act 2025 section finder

Income tax

Section 143(1): intimation after processing

What it is

The result of the CPC processing your return. It shows the figures as filed and as computed by the Department, and whether the result is nil, a refund or a demand. Where it shows a demand, the intimation is treated as a notice of demand.

Time to respond

No reply is needed if the result matches your return. Where it shows a demand, the demand is payable within 30 days.

Income-tax Act, 2025

Section 270(1) for Tax Year 2026-27 onwards. Notices for FY 2025-26 and earlier years use the 1961 Act section.

What to gather

The intimation and the return as filed
Form 26AS and AIS, to check TDS and tax paid credits
Challans for advance tax and self-assessment tax
Any working for a difference in income or deductions

How to reply

Compare the "as provided by taxpayer" and "as computed" columns. For a demand you accept: e-Pay Tax. For a demand you dispute: Pending Actions > Response to Outstanding Demand. For a mistake apparent from the record: Services > Rectification.

If there is no reply

An unpaid demand carries interest and can be adjusted against later refunds; the Department can also start recovery.

Templates and help

Authority letter (general) Income tax notice reply service Income Tax Act 2025 section finder

Income tax

Section 139(9): defective return

What it is

The Department says the return is defective: for example, tax payable not fully paid, TDS claimed without the income, the wrong ITR form, or a required schedule or audit report missing. It lists the defect and asks for it to be removed.

Time to respond

15 days from the date of the notice. A longer period can be requested, and is allowed at the officer's discretion.

Income-tax Act, 2025

Section 263(7) for Tax Year 2026-27 onwards. Notices for FY 2025-26 and earlier years use the 1961 Act section.

What to gather

The notice, which names the defect and its error code
The return as filed
Form 26AS and AIS
Challans for any tax still payable
The audit report, if the defect is about audit

How to reply

e-Filing portal: Pending Actions > e-Proceedings > select the notice > Submit Response. Agree and file a corrected return in response to the notice, or disagree with reasons.

If there is no reply

If the defect is not removed in time, the return is treated as invalid, as if it had not been filed. Refunds, carry-forward of losses and some deductions can be lost, and fees and interest for non-filing can apply.

Templates and help

Authority letter (general) Income tax notice reply service Income Tax Act 2025 section finder

Income tax

Section 143(2): scrutiny notice

What it is

The return has been selected for scrutiny, usually under the faceless scheme. The notice names the issues to be examined, or asks for information on the whole return. Further questions usually follow under Section 142(1).

Time to respond

The date stated in the notice. The notice itself can be issued only within three months from the end of the financial year in which the return was filed.

Income-tax Act, 2025

Section 270(8) for Tax Year 2026-27 onwards. Notices for FY 2025-26 and earlier years use the 1961 Act section.

What to gather

The notice and its DIN
Return, computation and the audit report, if any
Books of account, ledgers and bank statements for the issues named
Bills, agreements, confirmations and other evidence for each issue
Form 26AS and AIS

How to reply

e-Filing portal: Pending Actions > e-Proceedings > select the notice > Submit Response, with a point-wise written reply and attachments. An adjournment can be asked for on the same screen before the due date.

If there is no reply

The assessment can be completed on the basis of the information available (best judgment assessment under Section 144, Section 271 of the 2025 Act), and a penalty for non-compliance can be levied.

Templates and help

Authority letter (general)Special power of attorney Income tax notice reply service Income Tax Act 2025 section finder

Income tax

Section 142(1): inquiry before assessment

What it is

A notice asking for a return (where none was filed), or for accounts, documents or information on specific points, during or before an assessment.

Time to respond

The date stated in the notice.

Income-tax Act, 2025

Section 268(1) for Tax Year 2026-27 onwards. Notices for FY 2025-26 and earlier years use the 1961 Act section.

What to gather

The notice and the list of points raised
Return and computation (or the return now filed)
Books of account and bank statements
Documents asked for, point by point

How to reply

e-Filing portal: Pending Actions > e-Proceedings > select the notice > Submit Response. Where the notice asks for a return, file it first and quote it in the reply.

If there is no reply

The officer can complete a best judgment assessment, and a penalty for non-compliance can be levied.

Templates and help

Authority letter (general)Special power of attorney Income tax notice reply service Income Tax Act 2025 section finder

Income tax

Section 148A: show cause before reopening

What it is

Before reopening an assessment, the officer shares the information suggesting that income has escaped assessment and asks why a reassessment notice should not be issued. This is the chance to explain before the case is reopened.

Time to respond

The period stated in the notice. For notices from 1 September 2024 the law sets no minimum or maximum; notices usually allow 15 to 30 days.

Income-tax Act, 2025

Section 281 for Tax Year 2026-27 onwards. Notices for FY 2025-26 and earlier years use the 1961 Act section.

What to gather

The notice and the information attached to it
Return and computation for the year
Bank statements and documents explaining the transaction named
Evidence of the source of funds, where a deposit or investment is questioned
The date of the notice, to check the time limit (three years from the end of the assessment year, five years where escaped income is ₹50 lakh or more)

How to reply

e-Filing portal: Pending Actions > e-Proceedings > select the notice > Submit Response, with a written reply and documents. Point out any error in the information, and any time-limit objection.

If there is no reply

The officer decides without your explanation whether it is a fit case, and a notice under Section 148 can follow.

Templates and help

Authority letter (general)Special power of attorney Income tax notice reply service Income Tax Act 2025 section finder

Income tax

Section 148: reassessment notice

What it is

The assessment for the year has been reopened because income is considered to have escaped assessment. The notice asks for a return of income for that year.

Time to respond

The return is due within three months from the end of the month in which the notice was issued (for notices from 1 September 2024).

Income-tax Act, 2025

Section 280 for Tax Year 2026-27 onwards. Notices for FY 2025-26 and earlier years use the 1961 Act section.

What to gather

The notice and the order under Section 148A
The original return, if any, and computation
Bank statements and records for the income in question
Form 26AS and AIS for the year

How to reply

File the return: e-File > Income Tax Returns > File Income Tax Return, choosing the filing section for a notice under Section 148. Then answer the notices that follow under e-Proceedings.

If there is no reply

The reassessment can be completed as a best judgment assessment, with interest and penalty on any addition.

Templates and help

Authority letter (general)Special power of attorney Income tax notice reply service Income Tax Act 2025 section finder

Income tax

Section 156: notice of demand

What it is

A notice that tax, interest, penalty or another sum is payable under an order (an assessment, a rectification or a penalty order).

Time to respond

Payment within 30 days of service of the notice. An appeal against the order, if needed, is generally due within the same 30 days.

Income-tax Act, 2025

Section 289 for Tax Year 2026-27 onwards. Notices for FY 2025-26 and earlier years use the 1961 Act section.

What to gather

The demand notice and the order behind it
Form 26AS and challans, to check credits for tax already paid
The return and computation
Grounds, if the order is to be appealed

How to reply

e-Filing portal: Pending Actions > Response to Outstanding Demand, to say whether the demand is correct, partly correct or disputed. Pay through e-Pay Tax, request rectification through Services > Rectification, or file an appeal to the Commissioner (Appeals) in Form 35 (Form 99 under the Income-tax Rules, 2026) with a stay request.

If there is no reply

Interest at 1% a month runs after the 30 days, the taxpayer can be treated as in default, refunds can be adjusted against the demand and recovery can start.

Templates and help

Authority letter (general) Income tax notice reply service Income Tax Act 2025 section finder

Income tax

Section 245: refund adjustment

What it is

The CPC proposes to adjust a refund due to you against a demand shown as outstanding for another year.

Time to respond

30 days from the date of the communication.

Income-tax Act, 2025

Re-enacted in the 2025 Act for Tax Year 2026-27 onwards; check the section number printed on the notice.

What to gather

The communication and the demand it refers to
Proof of payment, rectification or appeal for that demand
Any stay order

How to reply

e-Filing portal: Pending Actions > Response to Outstanding Demand. Agree, or disagree with reasons such as demand already paid, rectification pending or appeal filed with stay.

If there is no reply

If there is no response, the refund is adjusted against the demand.

Templates and help

Authority letter (general) Income tax notice reply service Income Tax Act 2025 section finder

Income tax

Section 154: rectification notice or order

What it is

Rectification corrects a mistake apparent from the record. You may receive a notice that the officer proposes to rectify an order in a way that increases your liability or reduces a refund, or an order passed on your own rectification request.

Time to respond

For a notice proposing a change, the date stated in it. A rectification order can be appealed, generally within 30 days of its service.

Income-tax Act, 2025

Section 287 for Tax Year 2026-27 onwards. Notices for FY 2025-26 and earlier years use the 1961 Act section.

What to gather

The notice or order, and the original order it refers to
The return and computation
Form 26AS, AIS and challans
A short note of the mistake and the correct figure

How to reply

A notice proposing a change: Pending Actions > e-Proceedings > Submit Response. A new request: Services > Rectification (for CPC orders) or a written application to the Assessing Officer.

If there is no reply

The rectification is made without your objection being on record.

Templates and help

Authority letter (general) Income tax notice reply service Income Tax Act 2025 section finder

GST

ASMT-10: scrutiny of returns

What it is

The officer has scrutinised your GST returns and found discrepancies, for example between GSTR-1 and GSTR-3B, or between input tax credit claimed and GSTR-2B. The notice lists them and asks for an explanation.

Time to respond

The time given in the notice, which cannot be more than 30 days from its service.

Law

Section 61 of the CGST Act; Rule 99

What to gather

The notice and the table of discrepancies
GSTR-1, GSTR-3B, GSTR-2A/2B and GSTR-9 for the period
Sales and purchase registers and the reconciliation
Invoices, credit notes and payment proofs for the items questioned
DRC-03 challans, if tax is paid

How to reply

GST portal: Services > User Services > View Additional Notices/Orders > select the notice > Reply, in Form ASMT-11. Accept and pay through DRC-03, or explain each discrepancy with documents.

If there is no reply

The officer can start audit, special audit, inspection or a demand under Section 73 or 74 (or 74A for FY 2024-25 onwards). If the reply is accepted, the matter is closed by an order in ASMT-12.

Templates and help

Reply to GST notice (ASMT-11 / DRC-06)GST authorisation letter GST return filing service GST notice reply template (ASMT-11 / DRC-06)

GST

DRC-01A: intimation before show cause

What it is

An intimation of tax, interest and penalty the officer has worked out, sent before a formal show cause notice. It lets you pay, or object, before the notice is issued.

Time to respond

The rules set no fixed period; the intimation states the date, often 15 to 30 days.

Law

Rule 142(1A) of the CGST Rules

What to gather

The intimation and the working attached to it
Returns and reconciliations for the period
Invoices and documents for the amounts questioned
DRC-03 challans, if you pay

How to reply

GST portal: View Additional Notices/Orders > select the intimation. Pay in full or part through Form DRC-03, or file a reply in Part B of DRC-01A.

If there is no reply

A show cause notice in DRC-01 can follow for the amount in the intimation.

Templates and help

Reply to GST notice (ASMT-11 / DRC-06)GST authorisation letter GST return filing service GST notice reply template (ASMT-11 / DRC-06)

GST

DRC-01: show cause notice (demand)

What it is

A show cause notice proposing tax, interest and penalty, for example for tax short paid or input tax credit wrongly taken. It is the formal start of demand proceedings.

Time to respond

The date stated in the notice, commonly 30 days. For notices under Section 74A (FY 2024-25 onwards), paying the tax and interest within 60 days of the notice can close the matter with no penalty, or a reduced penalty where fraud is alleged.

Law

Sections 73, 74 or 74A of the CGST Act; Rule 142

What to gather

The notice, the summary in DRC-01 and the detailed statement
Returns, books and reconciliations for the period
Invoices, contracts and payment proofs for each allegation
Earlier replies (ASMT-11, DRC-01A) and any DRC-03 payments

How to reply

GST portal: View Additional Notices/Orders > select the notice > Reply, in Form DRC-06, and ask for a personal hearing if needed. Pay any accepted amount through DRC-03.

If there is no reply

The officer can pass an order in DRC-07 confirming the demand, interest and penalty without your reply. An appeal is then the remaining route.

Templates and help

Reply to GST notice (ASMT-11 / DRC-06)GST authorisation letter GST return filing service GST notice reply template (ASMT-11 / DRC-06)

GST

REG-17: show cause for cancellation

What it is

The officer proposes to cancel your GST registration, for example for returns not filed, business not found at the registered place, or registration obtained by fraud.

Time to respond

Reply in Form REG-18 within 7 working days of service.

Law

Section 29 of the CGST Act; Rule 22

What to gather

The notice and the reason given
Proof of the principal place of business (rent agreement, electricity bill, NOC, photographs)
Returns filed, or the pending returns ready to file
Bank statements and invoices showing the business is running

How to reply

GST portal: Services > User Services > View Notices and Orders > select the notice > Reply, in Form REG-18. File any pending returns first.

If there is no reply

Registration can be cancelled by an order in REG-19. If the reply is accepted, the proceedings are dropped by an order in REG-20.

Templates and help

NOC for GST premises GST authorisation letter GST registration service GST registration document checklist

GST

REG-31: suspension of registration

What it is

The registration has been suspended because the system found significant differences, for example between GSTR-1 and GSTR-3B, or between GSTR-3B and GSTR-2B, or returns not filed. While suspended, you cannot issue tax invoices.

Time to respond

Explain within 30 days of the intimation.

Law

Rule 21A(2A) of the CGST Rules

What to gather

The intimation and the differences it lists
GSTR-1, GSTR-3B and GSTR-2B for the periods named
A reconciliation explaining each difference
Pending returns ready to file

How to reply

GST portal: View Additional Notices/Orders > select the intimation > Reply, with the reconciliation and documents. File any pending returns.

If there is no reply

The suspension continues and cancellation proceedings can follow. The suspension is lifted when the officer accepts the reply.

Templates and help

GST authorisation letter GST return filing service GST notice reply template (ASMT-11 / DRC-06)

GST

GSTR-3A: notice to return defaulter

What it is

A notice that a GST return (GSTR-3B, GSTR-1 or another return) has not been filed by its due date. There is no separate reply form: filing the return is the response.

Time to respond

File the pending return within 15 days.

Law

Section 46 of the CGST Act; Rule 68

What to gather

Sales and purchase data for the pending periods
GSTR-2B for input tax credit
Funds for tax, interest and late fee

How to reply

File the pending returns on the GST portal (Services > Returns > Returns Dashboard) and pay the tax, interest and late fee.

If there is no reply

The officer can assess the tax to the best of judgment under Section 62 by an order in ASMT-13. That order is withdrawn if a valid return is filed within 60 days of its service, but interest and late fee still apply.

Templates and help

GST authorisation letter GST return filing service GST late fee calculator

Before you reply to any notice

Check it is genuine. Income tax notices carry a DIN and appear under Pending Actions on the e-filing portal; GST notices appear under View Notices and Orders or View Additional Notices/Orders on the GST portal.
Note the section, the year and the date. The section tells you which row above applies; the year tells you whether the 1961 or the 2025 Act numbers are used.
Read what is actually asked. Answer each point, attach the evidence, and keep the acknowledgement of the reply.
Ask for time early. If the documents will not be ready, request an adjournment before the due date, with reasons.

Questions

How do I know an income tax notice is genuine?

Every notice from the Income Tax Department carries a Document Identification Number (DIN). Check that the notice is listed under Pending Actions on the e-filing portal, or verify it with the Authenticate Notice / Order facility. A genuine notice does not ask for passwords, OTPs or payment into a personal account.

From which date is the time to reply counted?

Generally from the date the notice is served on you, which for an electronic notice is usually the date it is issued or emailed. This page counts from the date you enter, excluding that day. If the notice reached you later, the officer can be asked to count from the date of service, but it is safer to reply by the earlier date.

Can I get more time to reply?

Often, yes. Most notices can be answered with a request for adjournment or extension on the same portal screen, giving reasons. Whether it is allowed is at the officer's discretion, so the request should be made before the due date.

Which Act applies to a notice received after 1 April 2026?

The Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026 for Tax Year 2026-27 onwards. Notices about FY 2025-26 (AY 2026-27) and earlier years continue to refer to the 1961 Act sections. The equivalent 2025 Act section is shown for each notice on this page.

This page is general information about common notices. Each notice states its own provision and dates, which prevail over this summary, and the rules can change by later amendment. It is not professional advice. For help with a notice, see the income tax notice reply page or contact the firm.

Published by SKAG and Associates, Chartered Accountants, New Delhi · Proprietor CA Gaurav Singh (ICAI M.No. 539050). General information only, not professional advice.