Money & banking › Income tax or GST notice

GST notice for my small business

What usually matters in this situation, and the papers to keep ready before you meet an advocate or free legal aid (call 15100).

Make my own list — free, 2 minutes

Your situation

Which tax? GST
What does the notice say? Asks for explanation / documents

Where you stand

In your favour A notice asking for explanation is not a finding against you.

Papers to gather

The notice with its DIN, section and year
Check it is genuine (DIN) and which law applies. Where: e-filing portal → e-Proceedings / GST portal.
Your return for that year and its acknowledgement
The notice compares against it. Where: Portal.
AIS / Form 26AS (income tax) or GSTR-1, 3B, 2B (GST)
Most notices come from mismatches. Where: Portal.
Proof for the items questioned (bank statements, bills, sale deeds, invoices)
Replies need documents, not just words. Where: Your records.

You may also need, depending on your answers

Reply online before the deadline (or ask for more time on the portal) — Silence leads to an ex parte order.

What the law says

The Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026; notices for earlier years may still be under the 1961 Act. Under the new Act, reassessment notices are issued under Sections 280–281 (earlier 148/148A), and scrutiny follows a notice served within set time limits. All notices carry a DIN and can be seen and answered on the e-filing portal (e-Proceedings). For GST, demands for FY 2024-25 onwards are under Section 74A of the CGST Act (earlier Sections 73/74), and paying within 60 days of the notice reduces the penalty.

General information, not legal advice.

Saboot will also ask

When is the reply due?

Make my own list — free, 2 minutes

Similar situations

Sources

Income Tax e-filing portal
GST portal
Income-tax Act, 2025 (in force from 1 Apr 2026)

The full guide: I got an income tax or GST notice, or my refund is stuck · All situations