GST Compliance – Notices & Demand Orders

View & Download Notices and Demand Orders

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the CGST/SGST Acts, Rules, and GSTN updates.

✍️ Preface

The GST Portal provides taxpayers with a digital facility to view and download notices and demand orders issued by tax officers. These documents are important for responding to proceedings, ensuring compliance, and record-keeping.

This manual consolidates the law basis, process, FAQs with statutory basis, and a compliance checklist.

📑 Table of Contents

1. Law Governing Notices & Orders

2. Types of Notices/Orders

3. Step-by-Step Process to View/Download

4. Key Notes

5. FAQs (with Basis)

6. Compliance Checklist (Fillable Format)

⚖️ 1. Law Governing Notices & Orders

• Section 73 & 74, CGST Act, 2017 – Determination of tax not paid or short paid.

• Section 79, CGST Act, 2017 – Recovery of tax.

• Section 130, CGST Act, 2017 – Confiscation of goods.

• GSTN Guidelines – Prescribe online display of notices/demand orders on the taxpayer’s dashboard.

📌 2. Types of Notices/Orders

• Show Cause Notices (SCN).

• Demand Orders (GST DRC-07).

• Rectification/Remanded Case Orders.

• Intimations under Section 79 (DRC-01D).

• Registration-related Notices (REG-03, REG-05).

• Audit/Enforcement SCNs.

• Waiver Scheme-related Notices/Orders (SPL-03, SPL-05, SPL-07).

🛠️ 3. Step-by-Step Process to View/Download

As per GST Portal Manual:

1. Visit www.gst.gov.in.

2. Login using valid credentials.

3. Navigate: Services > User Services > View Notices and Orders.

   • Alternatively, click View Notices and Orders on Dashboard.

4. All notices and orders issued in the last one year are displayed in descending chronological order.

5. For additional notices/orders: Go to Services > User Services > View Additional Notices/Orders.

6. Click View/Download hyperlink → Notice/Order opens in PDF format.

📌 4. Key Notes

• Notices and Orders are visible for the last one year only.

• Case details include: Notice/Order ID, Issuing Authority, Type, Description, Date, Due Date, and Amount (if applicable).

• Replies can be filed directly through the portal against SCNs or demand orders.

• Status updates (e.g., Reply filed by taxpayer) are shown under the Case ID.

❓ 5. FAQs (with Basis)

Q1. Can I view all notices/orders issued to me?
Yes, under Services > User Services > View Notices and Orders. (FAQ 1)

Q2. What data is visible for each notice/order?
ID, Issuing Authority, Type, Description, Date, Due Date, Demand Amount. (FAQ 2)

Q3. For how long are notices/orders visible?
For the last one year only. (FAQ 3)

Q4. Can I download notices/orders for record-keeping?
Yes, in PDF format. (FAQ 4)

✅ 6. Compliance Checklist (Fillable Format)