toolsgst-notice-deadline
GST notice reply deadline calculator: DRC-01, ASMT-10, REG-17 and more
Pick the notice and its date: the last day to reply, the days left, the reply form and the rule, for DRC-01B, ASMT-10, REG-17 and more.
- YOU BRING
- The type of notice and the date on it, or the day it was served
- YOU GET
- The last day to reply, days left, reply form, rule and a calendar file
- YOUR DATA
- Worked out in your browser from what you enter. Nothing is uploaded.
Use the tool
- Fill in the details(you are here)
- Read the result(next)
- Download or print(next)
The notice
The portal tells you that the tax in GSTR-1 is more than the tax paid in GSTR-3B for a period.
Nothing you choose here leaves your browser.
DRC-01B: the reply
Time to reply
7 days from the intimation
Add the notice date to see the last day.
- Reply in
- Part B of FORM GST DRC-01B (pay through DRC-03, or explain the difference)
- Time allowed
- 7 days from the intimation
- Rule
- Rule 88C of the CGST Rules
- If missed
- You cannot file GSTR-1 or use the IFF for a later period until you pay or reply, and the unpaid amount can be recovered under section 79.
Check the date on the notice itself. A government order can extend a date, and the officer can allow more time.
Where these facts come from
- CGST Rule 88C (CBIC) (official)
- CGST Rule 59(6)(d) (CBIC) (official)
- BDO India, GSTN advisory of 29 June 2023
Read on 13 October 2026.
Every notice at a glance
| NOTICE | REPLY IN | TIME ALLOWED | RULE |
|---|---|---|---|
GST | FORM GST DRC-06 on the GST portal | As stated in the notice | Rule 142(1) and 142(4) of the CGST Rules; the notice is under section 73, 74 or 74A |
GST | Part B of FORM GST DRC-01A (pay through DRC-03, or give your submissions) | As stated in the notice | Rule 142(1A) and 142(2A) of the CGST Rules |
GST | Part B of FORM GST DRC-01B (pay through DRC-03, or explain the difference) | 7 days from the intimation | Rule 88C of the CGST Rules |
GST | Part B of FORM GST DRC-01C (pay through DRC-03, or explain the reasons) | 7 days from the intimation | Rule 88D of the CGST Rules |
GST | FORM GST ASMT-11 on the GST portal | As stated in the notice, at most 30 days from service of the notice | Section 61 and Rule 99 of the CGST Rules |
GST | FORM GST REG-04 on the GST portal | 7 working days from the notice | Rule 9(2) of the CGST Rules |
GST | FORM GST REG-18 (filed as a clarification on the GST portal) | 7 working days from service of the notice | Rule 22(1) and 22(2) of the CGST Rules; section 29 of the CGST Act |
GST | FORM GST CMP-06 on the GST portal | As stated in the notice | Rule 6(4) and 6(5) of the CGST Rules |
GST | FORM GST RFD-09 on the GST portal | 15 days from the notice | Rule 92(3) of the CGST Rules |
GST | File the pending return; there is no separate reply form | 15 days from the notice | Section 46 of the CGST Act and Rule 68 of the CGST Rules |
Income tax | Response under e-Proceedings on the income tax portal | 30 days from the date the notice was issued | Section 143(1)(a) of the Income-tax Act, 1961, second proviso |
Income tax | Response under e-Proceedings, or a corrected return, on the income tax portal | 15 days from the notice (the portal says receipt; the section says intimation) | Section 139(9) of the Income-tax Act, 1961 |
Income tax | Reply on the income tax portal, within the time the notice states | As stated in the notice, at least 7 and at most 30 days from the date the notice was issued | Section 148A(b) of the Income-tax Act, 1961 |
Did this help?
IN SHORT
What the GST notice reply deadline calculator does
This free calculator gives the last date to reply to a GST or income tax notice, the days left and the reply form. Choose the notice, such as DRC-01B, DRC-01C, ASMT-10, REG-17 or a section 143(1)(a) adjustment, and enter its date. It names the rule and what happens if the date is missed. Where the notice sets its own date, it says so and gives no number.
Updated
How long there is to reply to a GST notice
These are the notices where the law fixes the time to reply. The last date is counted from the day the notice is served, and that day is day 0.
| NOTICE | REPLY IN | TIME ALLOWED | RULE |
|---|---|---|---|
| DRC-01B (GST) | Part B of FORM GST DRC-01B (pay through DRC-03, or explain the difference) | 7 days from the intimation | Rule 88C of the CGST Rules |
| DRC-01C (GST) | Part B of FORM GST DRC-01C (pay through DRC-03, or explain the reasons) | 7 days from the intimation | Rule 88D of the CGST Rules |
| REG-03 (GST) | FORM GST REG-04 on the GST portal | 7 working days from the notice | Rule 9(2) of the CGST Rules |
| REG-17 (GST) | FORM GST REG-18 (filed as a clarification on the GST portal) | 7 working days from service of the notice | Rule 22(1) and 22(2) of the CGST Rules; section 29 of the CGST Act |
| RFD-08 (GST) | FORM GST RFD-09 on the GST portal | 15 days from the notice | Rule 92(3) of the CGST Rules |
| GSTR-3A (GST) | File the pending return; there is no separate reply form | 15 days from the notice | Section 46 of the CGST Act and Rule 68 of the CGST Rules |
| 143(1)(a) (Income tax) | Response under e-Proceedings on the income tax portal | 30 days from the date the notice was issued | Section 143(1)(a) of the Income-tax Act, 1961, second proviso |
| 139(9) (Income tax) | Response under e-Proceedings, or a corrected return, on the income tax portal | 15 days from the notice (the portal says receipt; the section says intimation) | Section 139(9) of the Income-tax Act, 1961 |
Notices that state their own reply date
For these, the law gives no fixed number of days, or only a limit. The notice states the date, so read it there.
| NOTICE | REPLY IN | WHAT THE LAW SAYS | RULE |
|---|---|---|---|
| DRC-01 (GST) | FORM GST DRC-06 on the GST portal | As stated in the notice | Rule 142(1) and 142(4) of the CGST Rules; the notice is under section 73, 74 or 74A |
| DRC-01A (GST) | Part B of FORM GST DRC-01A (pay through DRC-03, or give your submissions) | As stated in the notice | Rule 142(1A) and 142(2A) of the CGST Rules |
| ASMT-10 (GST) | FORM GST ASMT-11 on the GST portal | As stated in the notice, at most 30 days from service of the notice | Section 61 and Rule 99 of the CGST Rules |
| CMP-05 (GST) | FORM GST CMP-06 on the GST portal | As stated in the notice | Rule 6(4) and 6(5) of the CGST Rules |
| 148A(b) (Income tax) | Reply on the income tax portal, within the time the notice states | As stated in the notice, at least 7 and at most 30 days from the date the notice was issued | Section 148A(b) of the Income-tax Act, 1961 |
GST reply deadline: a worked case
- Notice
- DRC-01B, Difference between GSTR-1 and GSTR-3B
- Notice date
- 8 Oct 2026
- Time allowed
- 7 days from the intimation
- Rule
- Rule 88C of the CGST Rules
- Day 0 is the notice date.
- Add the days allowed to get the last day.
- Count the days from today to that date.
Last date to reply: 15 Oct 2026, 2 days from 13 Oct 2026.
Where each GST notice rule comes from
| NOTICE | SOURCES READ ON 13 OCTOBER 2026 |
|---|---|
| DRC-01 | CGST Rule 142 (CBIC) (official); Tally Solutions, Rule 142 explained |
| DRC-01A | CGST Rule 142 (CBIC) (official); Tally Solutions, Rule 142 explained |
| DRC-01B | CGST Rule 88C (CBIC) (official); CGST Rule 59(6)(d) (CBIC) (official); BDO India, GSTN advisory of 29 June 2023 |
| DRC-01C | CGST Rule 88D (CBIC) (official); CGST Rule 59(6)(e) (CBIC) (official); ClearTax, DRC-01C under Rule 88D |
| ASMT-10 | CGST Rule 99 (CBIC) (official); CBIC Instruction 02/2023-GST on scrutiny of returns (official) |
| REG-03 | CGST Rule 9 (CBIC) (official); GST portal guide, Application for Filing Clarification (official) |
| REG-17 | CGST Rule 22 (CBIC) (official); GST portal FAQ, Suo Moto Cancellation (official) |
| CMP-05 | CGST Rule 6 (CBIC) (official); Composition forms, Goa State Tax (official) |
| RFD-08 | CGST Rule 92 (CBIC) (official); Refund forms, Goa State Tax (form RFD-08) (official) |
| GSTR-3A | CBIC Circular 129/48/2019-GST (SOP for non-filers) (official); GSTZen, text of Form GSTR-3A |
| 143(1)(a) | Income Tax e-filing help, prima facie adjustment (incometax.gov.in) (official); ITAT Online, adjustment under section 143(1)(a) (quotes the proviso) |
| 139(9) | Income Tax e-filing help, defective return notice (incometax.gov.in) (official); Business Today, defective return (26 October 2017) |
| 148A(b) | ITAT Kolkata, Ekta Merchants Pvt Ltd (quotes section 148A(b)) (official); ITAT Ranchi order quoting section 148A(b) (official) |
STEP BY STEP
How it works
- Choose the type of notice from the list. The form number is printed at the top of the notice.
- Enter the date of the notice, or the day it was served.
- Read the last date to reply, the days left, the reply form and the rule behind it.
- Add the date to your calendar with the .ics file, or go to the reply drafter to write the reply.
GOOD TO KNOW
Common questions
- How are the days counted?
- The day the notice is served is day 0, so a 7 day period on a notice dated 1 October ends on 8 October. This follows section 9 of the General Clauses Act, which leaves out the first day of a period that runs from an event.
- Why does it give no date for a show cause notice in DRC-01?
- The Rules fix no number of days for the reply to a DRC-01 notice. The notice states the date, so the calculator tells you to read it there instead of guessing.
- What are working days, as in REG-03 and REG-17?
- The Rules do not define them. The calculator skips Sundays only and does not know public holidays, so the date it shows is the earliest the period can end. Check the portal for the exact day.
- Does it cover income tax notices?
- A few where the law fixes the time: the proposed adjustment under section 143(1)(a), a defective return under section 139(9) and the show cause under section 148A(b), which the notice itself dates. Others are not included because the time is as stated in the notice.
- Can the date be extended?
- Sometimes. An officer can allow more time on request, and the government can extend dates by order. The calculator does not know either, so check the date on the notice itself.