Section 61 GST Notice Reply
A Section 61 notice is a scrutiny of your GST returns. The officer has found a discrepancy and wants you to explain it.
What Is a Section 61 Notice?
Under Section 61 of the Central Goods and Services Tax (CGST) Act, 2017, a GST officer has the power to scrutinise your filed returns. If the officer finds any discrepancy, inaccuracy, or inconsistency in the return, they issue a notice asking you to explain the difference.
This is not an accusation of fraud. It is a formal question, and a prompt, accurate reply can resolve the matter without any penalty.
Common Reasons for a Section 61 Notice
- GSTR-1 vs GSTR-3B mismatch — the outward supplies you declared in GSTR-1 differ from what you reported in GSTR-3B.
- ITC discrepancy — the Input Tax Credit you claimed does not match the auto-populated GSTR-2A or GSTR-2B.
- Tax liability underpayment — the tax paid appears lower than what the returns indicate is due.
- Comparison with third-party data — e-way bill data, TDS/TCS data, or data from other taxpayers contradicts your return.
Response Deadline
Typically 15 working days from the date of service of the notice. The exact deadline will be specified in the notice itself. Do not miss it — non-response can lead to an ex-parte assessment.
Documents You Will Need
- GSTR-1 and GSTR-3B for the relevant tax period.
- GSTR-2A / GSTR-2B printout for ITC reconciliation.
- Purchase and sales ledger extracts.
- Tax invoices supporting the ITC claim or outward supplies.
- A reconciliation statement explaining each discrepancy identified in the notice.
How to Respond
Log in to the GST portal (gstin.gov.in). Navigate to Services > User Services > View Additional Notices and Orders. Locate the notice and click Reply. Upload your reconciliation and supporting documents, and submit.
Received a Section 61 notice?
Upload your notice and receive a complete, structured response package in minutes. ₹499 + GST.
Upload Your Notice →