Notices under Goods and Services Tax (GST) are communications sent by the GST authorities to the taxpayers. These communications are sent to the assessees to caution or remind him of any defaults noticed by the GST authorities, particularly for not following the provisions in the GST law.
An assessee must act or reply promptly to such notices issued by the taxman within the specified time limit as provided in such notice. Any failure in responding to such notices could land them in a legal soup. The tax authorities could impose penal provisions in such cases, including penalties and prosecution. Viewing and downloading notices and orders issued by the tax officials can be done by logging in to the GST portal.
All the notices and orders issued by the tax authorities are available on the taxpayer’s dashboard of the GST portal in descending chronological order. Taxpayers can view the notices and orders issued by the tax authorities for the last year.
For viewing and downloading notices and orders issued by the tax officials, the taxpayer needs to perform the steps mentioned below:
Step 1: Go to the web browser and open the URL www.gst.gov.in. As the web portal opens, the GST home page is displayed.
Step 2: Clicks on the ‘Login’ button, as shown in the image below.
Step 3: After clicking the ‘Login’ button, the taxpayer needs to provide their valid username and password to login into the GST portal, as shown in the image below:
Step 4: Once the taxpayer logs in, they need to click on the Services > User Services > View Notices and Orders as shown in the image below.
All the notices and orders issued by the GST authorities to the taxpayer for the last year will be displayed on the screen in descending chronological order, as shown in the image below:
A taxpayer could view or download the notices and orders by clicking the download link as highlighted in the image above.
On the same GST portal, a taxpayer can also view the additional orders and notices issued by the tax authorities by performing the below-mentioned steps:
Step 1: On the dashboard page, the taxpayer needs to click Services > User Services > View Additional Notices/Orders as shown in the image below:
Step 2: After selecting ‘View Additional Notices/Orders’ from the dropdown list, the additional notices and orders page appears. All orders and notices are displayed serial wise with the latest one on the top.
Step 3: A taxpayer can click the ‘View’ hyperlink to move further to the Case Details screen related to that particular order or notice.
Step 4: On clicking the ‘View’ hyperlink, the Case Details page appears, as shown in the image below. From this page, the taxpayer can navigate the tabs at the left-hand side of the page to view and download the details related to additional notices and orders.
Notices under GST are alerts sent by authorities to taxpayers for non-compliance with GST laws. Taxpayers must respond promptly to avoid penalties. Notices can be viewed on the GST portal. Taxpayers can see details like ID, issuing authority, type of notice, description, issuance date, due date, and demand order amount.