CIN: U69202AP2025PTC121565 GSTIN: 37AALCV4848D1ZZ info@kiranadvisory.com +91 9989249031
Appeals & Representation

Income Tax & GST Notices — What Each Means and How to Reply

Most notices are routine and come with a short, fixed window to reply. We tell you which kind you have and whether it is genuine, then reply on time with the papers that answer the question actually asked.

We reply within 15 minutes during Mon–Sat, 10am–7pm.

Who this is for

Anyone who has received an income-tax notice or intimation on the e-filing portal, or a GST notice on the GST portal — whether or not we filed the return it is about.

Reply windows, notice by notice

Income tax — section 139(9), defective return15 days from receipt, or the period the notice gives; an extension can be requested. Left uncorrected, the return can be treated as never filed.
Income tax — section 143(1)(a), proposed adjustment30 days from the date of issue. Without a reply, the adjustment is made when the return is processed.
Income tax — section 143(1) intimation with a demandThe demand is payable within 30 days. If it is wrong, it is answered on the portal, by rectification under section 154, or by appeal.
Income tax — section 245, refund to be set offThe law fixes no number of days; reply by the date in the intimation, agreeing or disagreeing with the old demand. Silence lets the refund be adjusted against it.
Income tax — section 143(2), scrutinyReply by the date in the notice, through e-Proceedings; adjournments can be requested. For a return filed in 2026, the notice must be served by 30 June 2027.
Income tax — sections 148A and 148, income escaping assessmentA 148A show-cause notice sets its own reply period. A 148 notice requires a return within the period it states — at most three months from the end of the month it was issued.
GST — ASMT-10, scrutiny of returnsReply in ASMT-11 within the time in the notice — at most 30 days unless the officer allows longer.
GST — REG-03, query on a registration applicationReply in REG-04 within 7 working days, or the application can be rejected.
GST — REG-17, proposed cancellation of registrationReply in REG-18 within 7 working days of service.
GST — DRC-01, show cause noticeReply in DRC-06 within the period in the notice. For FY 2024-25 onwards (section 74A), paying the tax and interest within 60 days of the notice closes a non-fraud case with no penalty.

What we will need from you

  • The notice itself, downloaded from the e-filing or GST portal — the full PDF, with its DIN or reference number and date
  • The return it is about, with the computation or working filed with it
  • Form 26AS and the Annual Information Statement for that year (income tax), or GSTR-1, GSTR-3B and GSTR-2B for the period (GST)
  • Proof for whatever the notice questions — Form 16, bank statements, invoices, deduction receipts, sale or purchase deeds
  • Any earlier reply or correspondence on the same matter

How the process runs

  1. Is it genuine?

    Every income-tax notice carries a Document Identification Number (DIN). We check it on the e-filing portal's notice-authentication service before anything else — fake notices by email and SMS are common.

  2. Which notice, which deadline

    A 143(1)(a) proposal, a 139(9) defect and a 143(2) scrutiny notice look alike in an inbox and need entirely different replies. We identify it and diarise the real deadline the same day.

  3. Reconcile before replying

    Most notices come from a mismatch between the return and what the department already holds — AIS, 26AS, GSTR-2B. We find the mismatch first, because the reply has to explain it, not restate the return.

  4. Agree, disagree or partly agree

    Where the department is right, accepting and correcting is often the cheapest course. Where it is wrong, the reply says why, with the document that shows it.

  5. Filed on the portal

    Income-tax replies go through the e-filing portal's pending actions and e-Proceedings; GST replies through the GST portal, in the form the notice names. You get a copy of what was filed and the acknowledgement.

  6. Order and next step

    We track the outcome. If an order goes against you, the next step — rectification, or an appeal with its own time limit — is set out before that window opens.

How long it takes

The same day to identify the notice and its deadline, once we have the PDF. Most routine replies are filed well inside the notice window; scrutiny and reassessment run over weeks or months.

What happens afterwards

Keep the notice, the reply and the acknowledgement with that year's return. A closed notice can matter again if the same issue is raised for a later year or in reassessment.

Questions we get asked

The Income-tax Act 2025 is in force. Why does my notice quote the old section numbers?

Because section 536 of the 2025 Act keeps the 1961 Act in force for notices, assessment, rectification and reassessment relating to tax years that began before 1 April 2026. Notices about the return you filed in 2026, or earlier, will keep quoting 139(9), 143(1), 143(2) and 148. The new numbers apply from tax year 2026-27.

Is an intimation under section 143(1) a notice?

It is the result of processing your return. If it shows no demand and the refund you expected, there is nothing to do. If it raises a demand, that demand is payable within 30 days — or answered, if it is wrong.

I got a 245 intimation saying my refund will be adjusted. Do I have to reply?

If you disagree with the old demand, yes. The law fixes no number of days, but the portal sets a date; with no response by then, the demand is treated as confirmed and set off against your refund. Many such demands were already paid or wrongly raised — check before accepting.

I did not file through you. Can you still reply?

Yes. We start by reading the return as filed alongside the notice, so we know what was claimed and why it is being questioned.

I ignored a GST notice. Is it too late?

Often not entirely, but the options narrow quickly. A registration query unanswered in 7 working days can lead to rejection, and an unanswered show cause notice ends in an order you then have to appeal. Bring it to us at once, with the date it was issued.