Scrutiny notices (ASMT-10) — raised when discrepancies are found between returns filed, often around mismatches between GSTR-1, GSTR-3B, and GSTR-2B.
Show Cause Notices (DRC-01) — issued when the department believes tax has been short-paid or ITC wrongly availed.
Notices for non-filing — triggered simply by missing a return filing deadline.
Mismatches between outward supplies declared and ITC claimed by recipients, unusually high ITC claims relative to turnover, or late/non-filing of returns.
Read the notice carefully to understand exactly what discrepancy or issue is being flagged.
Respond within the timeline given — most GST notices carry a strict response window, and non-response can lead to an ex-parte order.
Keep supporting documentation (invoices, reconciliations) ready before drafting a reply.