Provision

Form

Timeline

Particulars

Procedure before Show Cause Notice

Scrutiny of Returns

(Section 61 & Rule 99)

ASMT-10

–

Returns are scrutinized and Notice is issued seeking explanation

ASMT-11

30 days from service of ASMT-10 (can be extended)

Taxpayer can submit reply in this form

ASMT-12

–

If reply is satisfactory, then ASMT-12 is issued else further proceedings under the CGST Act are initiated

Audit

(Section 65 & Rule 101)

ADT-01

15 days before starting Audit

Notice for conducting Audit is issued

ADT-02

3 months from commencement of audit (can be extended upto 6 months)

Department intimates final findings of audit to taxpayer. In case taxpayer does not agree with any adverse finding, it initiates action under Section 73 / 74 of the CGST Act

Special Audit

(Section 66 & Rule 102)

ADT-03

ADT-04

–

Considering nature of issue, complexity of case and interest of revenue, Department can get records audited from nominated Chartered / Cost Accountant

Pre-Show Cause Notice

(Rule 142)

DRC-01A [Part A]

–

Prior to Show Cause Notice, Department can issue Notice for ascertained tax, interest and penalty. This is optional after October 15, 2022

DRC-01A [Part B]

–

Taxpayer can file reply to Notice

Procedure after Show Cause Notice

Show Cause Notice

(Section 73, 74 & Rule 142)

DRC-01

3 months before issuance of Order under Section 73

6 months before issuance of Order under

Section 74

If reply to DRC-01A (wherever issued) is not found satisfactory, Show Cause Notice is issued. Taxpayer can contest Notice. Taxpayer can alternately settle SCN in following manner:

Section 73 – Pay tax & interest within 30 days, no penalty to be imposed and proceedings will be concluded

Section 74 – Pay tax, interest & penalty equal to 25 percent of tax within 30 days and proceedings will be concluded

Reply to Show Cause Notice

(Rule 142)

DRC-06

–

If taxpayer decides to contest issue, it can file reply to Notice

Personal hearing

–

–

Taxpayer can take upto three adjournments i.e. four opportunities of hearing need to be provided

Order

(Section 73 and Section 74)

DRC-07

3 years from date of furnishing of annual return (Section 73)

5 years from date of furnishing of annual return (Section 74)

Based on representation and reply filed by taxpayer, Adjudicating Authority will pass an order in FORM GST DRC-07 specifying amount of tax, interest and penalty payable by taxpayer.

Appeal before the Appellate Authority

(Section 107)

APL-01

3 months from date of service of order

Taxpayer aggrieved by an order passed by the Adjudicating Authority, can file an appeal before the Appellate Authority. For filing appeal, pre-deposit of 10 percent of disputed tax amount needs to be paid

Appeal before the GST Appellate Tribunal (‘GSTAT’) (Section 109)

APL-05

3 months from date of service of order

Taxpayer aggrieved by an order passed by the Appellate Authority, can file an appeal before the Appellate Tribunal. For filing appeal, pre-deposit of 20 percent of disputed tax amount (in addition to 10 percent deposited earlier) needs to be paid

Till date, the GSTAT has not been constituted. Vide Order No. 09/2019-Central Tax dated December 3, 2019 timelines for filing appeal is extended to three months from date of constitution of the GSTAT.