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Freedom251 › Blog › ASMT-10

How to Respond to a GST Notice Issued Through Faceless Assessment

By Freedom251 Team · · 11 min read

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First, inspect the notice before drafting a reply. “Faceless assessment” does not identify the GST form, statutory provision, deadline, reply channel or hearing process. Record the issuing authority, notice reference and date, date of service, financial year or tax period, provision cited, action requested, reply due date and the exact location on the GST portal. Then classify the notice and use only the response route it specifies.

What “faceless” means for a GST notice

GST communications may be handled electronically without a routine in-person meeting, but there is no single, all-purpose “faceless GST assessment” procedure. The form and legal provision cited in your notice determine what you must file, where you file it, how much time you have and whether a hearing can be requested. A GST proceeding should not be treated as an income-tax faceless-assessment case merely because both use the word “faceless.”

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State GST and central GST authorities may also use different administrative routes or portal screens. The notice itself is therefore the controlling starting point. Do not select a form because its name appears in a search result or because another taxpayer received a different form.

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Step 1: Preserve and authenticate the communication

Download the complete record

Save the original notice from the portal, every annexure, relied-upon document, order or demand summary and any email or SMS alert that points to it. Keep the files in their original format as well as a readable PDF. Note:

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  • GSTIN and legal name;
  • issuing authority and officer designation, if shown;
  • notice or reference number;
  • issue date and the date and method of service;
  • financial year, return period or other tax period;
  • statutory section or rule cited;
  • form number, if one is shown;
  • the action requested and the stated due date; and
  • the portal menu, URL or response link where the reply must be filed.

The date of service is often more important than the date printed at the top of the document. Preserve evidence of when the notice became available to you, such as the portal download record, email timestamp or other service record.

Check a suspicious notice through the official identifier route

If a message arrives only by email, asks for payment to a personal account, contains a broken link or does not appear in your GST account, do not use its link or send documents to the sender. Verify the communication through the official service identified for the issuing platform. The Directorate General of Intelligence (DGGI) states:

“Official DGGI and related GST communications may now be verified using a Document Identification Number (DIN), an eOffice Issue Number, or a GSTN RFN No., depending on the issuing platform and communication type.”

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Use the DGGI verification service at https://dggi.cbic.gov.in/dggi-ui/services. A DIN is not a universal substitute for every other reference. Use the identifier actually printed on the communication and the verification path appropriate to that platform. The DGGI page refers to CBIC Circulars 249/06/2025-GST and 252/09/2025-GST; follow the current instructions shown there.

Step 2: Identify the statutory route before choosing a deadline

GST deadlines are route-specific. The following common routes are not interchangeable.

Notice route Form and legal basis Typical trigger Reply period Hearing and next outcome
Return scrutiny FORM GST ASMT-10 under CGST Rule 99 A discrepancy identified during scrutiny of a return Not exceeding 30 days from service, unless the officer permits a further period Explanation may be filed in ASMT-11; if accepted, the officer informs the taxpayer in ASMT-12
Show-cause reply FORM GST DRC-06, used with the applicable demand or adjudication provision A show-cause notice alleging tax, interest, penalty or another liability Not stated in the DRC-06 form; the notice and governing provision control The form includes reply text, uploaded documents and a yes/no option for personal hearing
Best-judgment assessment of an unregistered taxable person ASMT-14 under section 63 and Rule 100 The officer proposes an assessment where an unregistered person is liable to register or tax is otherwise assessable under section 63 After allowing a time of 15 days for reply Assessment order in ASMT-15, followed by an electronic summary in DRC-07

Read the full wording of Rule 99 and Rule 100 in the CBIC Central Goods and Services Tax Rules, 2017, Part A PDF. The official CBIC assessment and audit rules page is another useful reference for the assessment framework.

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ASMT-10: scrutiny discrepancy notice

For a Rule 99 scrutiny notice, the officer uses FORM GST ASMT-10. The rule gives you a period “not exceeding thirty days from the date of service of the notice” to explain the discrepancy, unless a further period is allowed. Count from legally effective service, not from the day you happen to open the PDF. If the notice grants an extension or states a different permitted date, record that date and retain the extension communication.

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Your explanation is furnished in ASMT-11. If the officer accepts it, the taxpayer is informed in ASMT-12. A scrutiny response should therefore address each discrepancy specifically and show how the figures in the return reconcile with your books and records.

DRC-06: reply to a show-cause notice

DRC-06 is labelled “Reply to the Show Cause Notice.” The official form asks for the GSTIN, notice reference and date, financial year, reply and a list of uploaded documents. It also contains an “Option for personal hearing” with a yes/no choice. The form is available in the CBIC GST forms PDF.

DRC-06 does not create one standard deadline for every show-cause notice. Use the due date printed in your notice and the provision under which it was issued. Select the hearing option when an oral explanation would help resolve disputed facts or calculations, and state briefly why a hearing is requested. A request is not a guarantee that a hearing will be granted.

ASMT-14 and section 63: proposed best-judgment assessment

Rule 100 describes a section 63 proceeding for a proposed best-judgment assessment of an unregistered taxable person. The notice in ASMT-14 allows a reply period of 15 days. After considering the response, the officer may issue the assessment order in ASMT-15 and an electronic summary in DRC-07. This 15-day period belongs only to that route; it is not a general GST notice deadline.

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Step 3: Build an evidence-led reply

A strong response is short enough to navigate and detailed enough to prove every material fact. Use the same sequence as the notice so the officer can match each allegation to your answer.

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  1. Identify the proceeding. Start with GSTIN, legal name, notice reference, date, financial year or tax period and the provision cited.
  2. Answer each allegation separately. Repeat the notice’s paragraph or discrepancy number, then state whether you accept, partly accept or dispute it.
  3. Explain the facts. Give dates, transaction numbers, return periods and the accounting treatment that produced the reported figure.
  4. State the legal ground. Cite the relevant rule or section only when it directly supports the result. Do not replace a factual reconciliation with a string of legal assertions.
  5. Reconcile the numbers. Show the calculation from invoices or ledger entries to the return, tax payment, credit claimed or amount disputed.
  6. Index the evidence. Number each attachment and refer to that number in the corresponding paragraph.
  7. Ask for a precise outcome. For example, request closure of the discrepancy, acceptance of the explanation, correction of a calculation or withdrawal of the proposed liability, as the route permits.
  8. Request a hearing when useful and available. Use the hearing field in DRC-06 where applicable and explain the factual or technical issue that needs oral clarification.

Use an allegation-to-document index

Notice allegation or discrepancy Your response Supporting document Unresolved factual point
Copy the notice paragraph or discrepancy number One clear conclusion followed by the calculation or explanation Attachment number, description and relevant page Identify the exact item requiring clarification, if any

Possible evidence includes returns, tax invoices, credit or debit notes, electronic ledgers, payment proof, contracts, e-way bills, bank statements, reconciliation workings, correspondence and earlier filings. The right documents depend on the allegation. Upload relevant records only, ensure that totals match your books and returns and remove duplicate or irrelevant files that make the submission difficult to review.

Handle common discrepancy patterns carefully

  • Turnover mismatch: reconcile the notice figure to outward supplies, amendments, credit notes, exempt supplies and the relevant return tables.
  • Input-tax-credit difference: identify the invoice set, supplier period, reversals, credit notes and payment or accounting evidence that supports the amount claimed.
  • Tax-payment issue: show the return liability, challan or electronic liability-register entry and the date on which payment was made.
  • Classification or rate dispute: describe the goods or services, contract terms and tax rate applied, then attach the records that establish those facts.

Do not assert that uploading a large spreadsheet proves the position. Explain the method, identify the relevant rows or pages and make the officer’s verification possible without reconstructing your entire accounting system.

Step 4: File through the channel specified in the notice

Use the response link or portal menu named in the notice. The precise screens can vary by notice type and may change, so follow the current labels shown after signing in rather than an old video or screenshot.

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  1. Sign in to the official GST portal independently, not through an unverified email link.
  2. Open the notice or order using the reference number recorded in Step 1.
  3. Confirm the GSTIN, notice reference, financial year or tax period and statutory provision.
  4. Paste or type the final reply, preserving headings and attachment references.
  5. Upload the indexed documents in the formats and size limits shown by the portal.
  6. Select the personal-hearing option where the form provides it and add a focused reason if requested.
  7. Review every figure, date and file before pressing submit.
  8. Complete the electronic or digital signature step required for that filing.
  9. Download the acknowledgement, ARN or other receipt immediately after successful submission.

CBIC rules provide for electronic filing through the Common Portal and electronic or digital signature modes. The current registration-rules page describes the electronic submission and signature framework: https://cbic-gst.gov.in/gst-registration-rules.html. That framework does not mean every notice uses an identical screen or signature sequence.

Keep an audit-quality filing file

  • the submitted reply in the exact form filed;
  • the complete attachment set, with the same file names or numbering;
  • the portal acknowledgement, ARN or receipt;
  • screenshots or downloaded status showing successful submission;
  • the original notice, annexures and service evidence; and
  • a dated log of calls, emails, portal messages, hearing notices and later orders.

Do not rely on an email confirmation alone. A portal receipt and a copy of the filed content are the best evidence of what was submitted and when.

Step 5: Track hearing, further queries and the order

After filing, monitor the GST portal and registered contact channels for a hearing notice, clarification request, order or demand summary. Keep checking until the proceeding is closed or an order is served; submission alone does not prove that the authority accepted your explanation.

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If a hearing is scheduled, prepare a one-page chronology, the disputed calculation and a list of the three or four documents that establish the result. Bring the same version of the records that you uploaded. If the officer asks for additional information, submit it through the instructed channel and preserve the new acknowledgement.

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When an adverse order or demand is issued, have a GST practitioner, chartered accountant or tax lawyer review it promptly. The professional should identify the exact appeal route, compute the deadline from actual service and check the law and amendments applicable to that order. There is no single appeal deadline that safely applies to every GST notice or order.

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Special rule for a non-filer assessment

Section 62 contains a specific post-order relief for a non-filer assessment. The cited current government text provides that if a valid return is furnished within 60 days after service of the assessment order, the order is deemed withdrawn, while interest and late fee remain payable. This is a statutory consequence for that non-filer route, not a general extension for replying to any GST notice. Read the current section 62 text at https://taxinformation.cbic.gov.in/content-page/explore-act/1000336/1000001 and obtain advice before relying on it.

Frequent mistakes and how to avoid them

Using the wrong form

ASMT-11, DRC-06 and an ordinary portal response are not interchangeable. Match the form number and provision in the notice before preparing anything.

Counting from the wrong date

Do not count from the issue date when the law or notice counts from service. Preserve the service record and calculate the due date in writing.

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Treating 30 days or 15 days as a universal rule

Thirty days applies to the Rule 99 scrutiny explanation unless a further period is allowed; 15 days belongs to the section 63 ASMT-14 route. A DRC-06 deadline comes from the particular show-cause notice and provision.

Submitting an unindexed document dump

Large, unlabeled uploads slow review and can hide the document that matters. Use attachment numbers, page references and a reconciliation.

Ignoring the hearing field

DRC-06 provides a personal-hearing option. Decide deliberately whether a hearing would clarify the facts and record the request where the form allows it.

Assuming a reply stops recovery

Filing a reply or requesting a hearing does not automatically stay recovery or cancel an existing demand. Check the notice, any order and the applicable statutory remedy.

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Missing a later order

Acknowledgement of your reply is not closure. Continue monitoring for an order, demand summary or appeal-triggering communication.

When professional help is urgent

Obtain qualified GST advice quickly when the notice proposes a substantial tax, interest or penalty amount; alleges fraud, suppression or wrongful credit; concerns multiple years or registrations; follows a search or investigation; or has already resulted in an order or DRC-07 summary. Give the adviser the original notice, service proof, filed returns, books, reconciliations, portal history and every document you submitted. Early review is especially important because the appeal period is tied to the particular order and service method.

A final pre-submission checklist

  • Have you verified the communication and saved the full notice and annexures?
  • Have you identified the form, statutory provision, tax period and service date?
  • Does your due date come from this route rather than a generic GST article?
  • Does the reply answer every allegation in the notice’s order?
  • Do the figures reconcile to your books, returns and payment records?
  • Are attachments numbered, relevant and readable?
  • Did you select and explain a personal-hearing request where appropriate?
  • Did you review the GSTIN, reference number, dates and uploaded files before signing?
  • Did you download the filed reply and acknowledgement?
  • Have you diarised the next portal check and any order or appeal deadline?

Official references

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ASMT-10ASMT-14DRC-06faceless assessmentGSTGST noticeIndian tax compliance

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