How many days do I have to reply to a GST notice before it becomes a demand?

The reply window depends on which notice form you've received: it isn't a single fixed number of days across all GST notices, and it's set out in the CGST Act or Rules provision behind each form. A registration query (REG-03) or a registration-cancellation show cause (REG-17) gives 7 working days to reply (Rule 9(2) / Rule 22(1)); a return-defaulter notice (Section 46, replied to by filing the return) and a composition show cause (CMP-05, Rule 6(4)) give 15 days; a best-judgment assessment show cause (ASMT-14, Rule 100(2)) gives 15 days; and a scrutiny-of-returns notice (ASMT-10, Rule 99(1)) gives up to 30 days. Always follow the exact deadline printed on the notice you actually received, since missing it risks an ex-parte order.

Reply windows confirmed against the CGST Act and Rules

Each of these is quoted directly from the CGST Act, 2017 or the CGST Rules, 2017 (fetched from cbic-gst.gov.in, 24 September 2026).

REG-03 (registration query, replied to in REG-04): "the applicant shall furnish such clarification, information or documents electronically, in FORM GST REG-04, within a period of seven working days from the date of the receipt of such notice", Rule 9(2).
REG-17 (registration cancellation show cause, replied to in REG-18): "requiring him to show cause, within a period of seven working days from the date of the service of such notice", Rule 22(1).
GSTR-3A (return defaulter notice, replied to by filing the pending return): "a notice shall be issued requiring him to furnish such return within fifteen days", Section 46 of the CGST Act.
CMP-05 (composition scheme show cause): "issue a notice to such person in FORM GST CMP-05 to show cause within fifteen days of the receipt of such notice", Rule 6(4).
ASMT-14 (best-judgment assessment show cause): "after allowing a time of fifteen days to such person to furnish his reply", Rule 100(2).
ASMT-10 (scrutiny of returns, replied to in ASMT-11): the discrepancy notice must seek an explanation "within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted", Rule 99(1).

What the rules don't fix

A few notice types don't carry a fixed day count in the Act or Rules text itself, so none is stated here: follow the deadline printed on the actual notice instead.

ASMT-02 (additional information for a provisional-assessment request) and ASMT-06 (additional information before a final assessment order): Rule 98 requires a reply but doesn't itself set a number of days.

RVN-01 (revision notice): Rule 109B only requires that the person be given "a reasonable opportunity of being heard," with no fixed day count in the rule.

DRC-01 (the summary of a show cause notice under Section 73/74 and others): Rule 142(3) does fix a 30-day figure, but it's a payment window to close the matter before an order is passed (tax and interest under Section 73(8), or tax, interest and penalty under Section 74(8)), not a universal "reply" deadline; the reply itself (in DRC-06) follows whatever time the underlying notice under Section 73 or 74 allows.

How Charter AI does this

Charter AI logs the deadline from each notice you upload against your statutory compliance calendar and reminds you as it approaches, so a reply window doesn't slip past unnoticed across multiple clients.

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FAQs

Is the reply deadline the same for every GST notice?

No, it depends on the specific form. Registration notices (REG-03, REG-17) give 7 working days, GSTR-3A/CMP-05/ASMT-14 give 15 days, and ASMT-10 scrutiny gives up to 30 days, each fixed by a different CGST Act or Rules provision.

What happens if I miss the deadline on my notice?

The authority can proceed without your input: an ex-parte order becomes possible once the reply window closes unanswered.

Why don't you give a day count for DRC-01?

The 30-day figure in Rule 142(3) is a payment window to close the case before an order is passed, not a fixed reply deadline: the actual reply period for a DRC-01/DRC-06 depends on the specific notice under Section 73 or 74, so follow what's printed on it.

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Last reviewed 2026-10-15

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