Money & banking › Income tax or GST notice
Tax notice deadline has passed
What usually matters in this situation, and the papers to keep ready before you meet an advocate or free legal aid (call 15100).
Your situation
- When is the reply due? Already passed
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
- Refund status and bank account validation on the portal — Unvalidated accounts are the most common cause.
- Earlier notices, replies and orders for the same year — Repeat questions or time limits may help you.
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
- Which tax?
- What does the notice say?
Similar situations
- Got an income tax notice asking me to explain
- Income tax demand I don’t agree with
- Old income tax case reopened
- Income tax refund not received
- GST notice for my small business
- GST registration cancelled
- Notice about high-value cash deposit
- Someone used my PAN for transactions I don’t know
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