How to check GST notice on portal

Many taxpayers wait for a physical letter or expect an email attachment when the department issues a demand or inquiry. Under the GST regime, service of notice occurs once the department uploads the document to your portal account. Missing a notice because it sat unnoticed in a sub-menu can lead to ex-parte demand orders, interest liabilities, or recovery actions.

The two portal tabs where GST notices sit

The GST portal distributes communications across two distinct locations under the User Services tab. According to the official GSTN user guide on viewing notices and demand orders, intimations and orders under demand proceedings, including Form GST DRC-01A and Form GST DRC-01, sit across these two menus:

1. View Additional Notices/Orders: Services > User Services > View Additional Notices/Orders. This tab holds scrutiny notices under Form GST ASMT-10, show cause notices under Form GST DRC-01, pre-show cause intimations under Form GST DRC-01A, and summary demand orders in Form GST DRC-07.
2. View Notices and Orders: Services > User Services > View Notices and Orders. This tab contains registration-related notices, cancellation proceedings such as Form GST REG-17, and standard system reminders.

Step-by-step navigation to open and download notices

Follow these steps to access any pending notice and view the attachments uploaded by the tax officer:

1. Log in to the official GST portal (gst.gov.in) using your valid username and password.
2. In the top menu bar, click on Services, hover over User Services, and select View Additional Notices/Orders.
3. The portal displays a list of case records. You can filter by Financial Year or Case ID. Locate the row with the latest date.
4. Click on View under the Action column for that case record.
5. The Case Details dashboard opens. Click on the NOTICES tab to view the notice details, description, date of issue, and downloadable PDF file.
6. Click on the hyperlinked file name under the Supporting Documents column to download the official signed notice copy.

To inspect registration notices, navigate to Services > User Services > View Notices and Orders, select the relevant financial year, click SEARCH, and click Download next to the notice entry.

Common types of notices found in these menus

When you open the notices screen, you will typically encounter one of four statutory notice forms:

• Form GST ASMT-10 (Scrutiny of Returns): Issued under Section 61(1) and Rule 99(1) of the CGST Rules when the proper officer identifies discrepancies between your GSTR-3B, GSTR-1, and GSTR-2B. You must explain the discrepancy within thirty days.
• Form GST DRC-01A (Pre-SCN Intimation): Issued under Rule 142(1A) of the CGST Rules communicating tax, interest, and penalty ascertained by the officer before issuing a formal demand.
• Form GST DRC-01 (Show Cause Notice): Issued under Section 73, Section 74, or Section 74A of the CGST Act initiating formal adjudication. For disputes arising from Financial Year 2024-25 onwards, Section 74A applies with specific time limits.
• Form GST DRC-07 (Summary Order): Issued under Rule 142(5) of the CGST Rules creating an enforceable tax demand in your electronic liability register.

For discrepancies arising from differences between your inward tax invoices and supplier filings, review our guide on GST notices after reconciliation to understand how mismatches trigger scrutiny.

Worked example: tracking notice timeline and potential liability

Consider a taxpayer, Bright Engineering Works, whose GSTR-3B Table 4(A)(5) claimed Input Tax Credit of ₹1,40,000 for August 2024, whereas GSTR-2B generated for that period showed only ₹1,00,000. An excess ITC of ₹40,000 was flagged during return scrutiny.

The calculation of interest payable under Section 50(3) where the excess credit of ₹40,000 was utilised is as follows:

Formula: Interest = Tax Amount × Rate × (Number of Days / 365)

If repaid after 90 days at 18% per annum: ₹40,000 × 18% × (90 / 365) = ₹1,775.34 (rounded to ₹1,775). Checking the notice promptly allows the taxpayer to reply in Form GST ASMT-11 or pay the liability before formal DRC-01 proceedings are initiated.

How to file your reply online from the case dashboard

Once you view the notice, you do not need to visit the local tax office. You can submit your submissions directly online:

1. Inside the Case Details screen under View Additional Notices/Orders, click on the REPLIES tab.
2. Click the Add Reply or Reply button corresponding to the notice.
3. Enter your clarification in the text area or select the appropriate reply form.
4. Upload your explanation letter and supporting reconciliations as a PDF document. Ensure file sizes remain within portal upload limits.
5. Select the authorized signatory, sign using DSC (Digital Signature Certificate) or EVC (Electronic Verification Code), and submit.
6. An Acknowledgement Receipt Number (ARN) is generated for your records.

Frequently asked questions

Last checked: 25 October 2026. Sources: GSTN View Notices and Demand Orders User Guide, CBIC Tax Repository CGST Rule 99.