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GST & Income Tax Notice Deadline Guide
Know exactly how much time you have — for every notice type. Missing a deadline can mean losing your right to respond.
Critical: Deadlines run from the date the notice is served (appearing on your portal or delivered to your registered address) — not the date you first read it. Check your portal regularly.
GST Notice Deadlines
| Notice / Form | Section | Your Response Deadline | Key Note |
|---|---|---|---|
| Scrutiny of Returns | Sec 61 | 15–30 days (as specified) | Non-response = ex-parte assessment |
| DRC-01A (pre-SCN) | Rule 142(1A) | As specified (usually 30 days) | Pay voluntarily to avoid SCN entirely |
| DRC-01 (SCN — non-fraud) | Sec 73 | 30 days from service | Pay within 30 days to get penalty waived |
| DRC-01 (SCN — fraud) | Sec 74 | 30 days from service | Penalty reduces from 100% to 15% if paid before order |
| GST Appeal (to Appellate Authority) | Sec 107 | 3 months from order date | One more month allowed for sufficient cause |
| GST Appeal (to Tribunal) | Sec 112 | 3 months from Appellate Authority order | Pre-deposit of 20% of disputed tax required |
Income Tax Notice Deadlines
| Notice | Section | Your Response Deadline | Key Note |
|---|---|---|---|
| Scrutiny Notice | Sec 143(2) | As specified (15–30 days typically) | AO must complete assessment within 12 months of assessment year |
| Reassessment Notice | Sec 148 | 30 days from receipt | Can be challenged on jurisdictional grounds |
| Defective Return | Sec 139(9) | 15 days from receipt | File a corrected return; non-response = return treated as invalid |
| Show Cause Notice (Penalty) | Sec 271 | As specified in notice | Voluntary disclosure before notice reduces penalty |
| Appeal (to CIT Appeals) | Sec 246A | 30 days from assessment order | Pre-deposit of 20% of assessed demand often required |
| Appeal (to ITAT) | Sec 253 | 60 days from CIT(A) order | Condonation of delay possible for sufficient cause |
What Happens If You Miss the Deadline?
Missing a response deadline can have serious consequences:
- An ex-parte order may be passed against you, confirming the full tax demand and maximum penalty — without your input.
- For appeals, you lose the right to contest the demand at that level.
- For Section 148 (reassessment), missing the deadline can allow the AO to proceed with income assessment based on available information.
If you have genuinely missed a deadline, consult a CA immediately. Condonation of delay may be possible in certain cases with sufficient cause shown.
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