GST Returns, Thresholds & E-Invoicing Slabs
GST rules are highly dynamic, governed by the CBIC under the GST Council notifications. Reconcile returns with e-invoicing data and ledger credits before submitting.
| Compliance item | Current verified position | Key requirement |
|---|---|---|
| GST Annual Return (GSTR-9) | Mandatory for aggregate annual turnover > Rs. 2 Crore (voluntary for turnover <= Rs. 2 Crore). | Due date: Dec 31 of subsequent financial year. |
| GST Reconciliation (GSTR-9C) | Mandatory for aggregate annual turnover > Rs. 5 Crore. Self-certified reconciliation statement. | Due date: Dec 31 of subsequent financial year. |
| GST E-Invoicing Slabs | Mandatory for taxpayers with aggregate turnover exceeding Rs. 5 Crore in any preceding FY. | Required to generate IRN and QR code for B2B transactions. |
| GST Composition Scheme | Turnover limit of Rs. 1.5 Crore (goods) or Rs. 50 Lakh (services). Tax rate is 1% or 6%. | No ITC claim allowed, and no GST collection from customers. |
What a serious tax expert should verify
- Form GST RFD-11 (LUT): For zero-rated exports without tax payment, file RFD-11 before April 1 of each financial year.
- E-Way Bill validity: Mandatory for inter-state movement of goods > Rs. 50,000. Validity is 1 day per 200 km.
- ASMT-10 Notice replies: Scrutiny notice for ITC discrepancies (GSTR-3B vs 2B). Reply in Form ASMT-11 within 30 days.
- Section 17(5) ITC Reversals: Blocked credits (food, motor vehicles, employee perquisites) must be reversed to avoid penalty.
Documents to prepare for GST filings
- Sales registers showing taxable values and tax categories.
- Purchase registers matching GSTR-2B ITC inputs.
- Form GSTR-1 and GSTR-3B prior returns history.
- Active GSTIN portal credentials or authorized access.
How to Respond to a GST Notice: year and source check
Last fact-checked: 18 June 2026.
Direct and indirect tax laws, corporate filings, and compliance rules are subject to change by CBIC, MCA, EPFO, and RBI notifications. Always verify circulars before executing a transaction.
Use official government portals (such as GST portal, MCA V3, e-filing portal, and TRACES) first. Articles and competitor calculators should be treated as guidance, not legal advice.
FAQs
What is the turnover threshold for GST e-invoicing in India?
E-invoicing is mandatory for all taxpayers whose aggregate annual turnover exceeds Rs. 5 Crore in any preceding financial year (from 2017-18 onwards).
Who is required to file GSTR-9 and GSTR-9C?
GSTR-9 (Annual Return) is mandatory for taxpayers with annual aggregate turnover exceeding Rs. 2 Crore. GSTR-9C (Reconciliation Statement) is mandatory for taxpayers with turnover exceeding Rs. 5 Crore.
Can a composition dealer claim Input Tax Credit (ITC)?
No. Taxpayers registered under the GST Composition Scheme are not allowed to claim Input Tax Credit, nor can they issue a tax invoice or collect GST from their customers.
Frequently Asked Questions
1. What is the regulatory framework and applicability of How to Respond to a GST Notice in India?
Under Indian laws, How to Respond to a GST Notice is governed by specific compliance rules, tax guidelines, or corporate regulations. Businesses and individuals must verify applicability thresholds and timelines to avoid interest or penalties.
2. What are the key compliance requirements or deadlines for How to Respond to a GST Notice?
Compliance for How to Respond to a GST Notice requires maintaining accurate transaction records, filing necessary returns (such as ITR or GST) before the specified due dates, and obtaining professional certification if statutory thresholds are exceeded.
3. What is the difference between Section 73 and Section 74 of the CGST Act?
Section 73 applies to cases of unpaid or short-paid tax without any fraud, suppression, or willful misstatement (penalty is nil or 10%). Section 74 applies to cases involving fraud, suppression of facts, or willful misstatement (penalty is 100% of the tax due).
4. What is a pre-SCN intimation in Form GST DRC-01A?
Under Rule 142(1A), the proper officer must communicate any tax, interest, and penalty details in Form GST DRC-01A (pre-SCN intimation) before issuing a formal SCN. This allows the taxpayer to pay dues voluntarily with lower penalties.
5. What is the timeline to file a GST appeal against an adjudication order?
An appeal to the First Appellate Authority in Form GST APL-01 must be filed within 3 months from the date of communication of the adjudication order. The authority can condone a delay of up to 1 additional month only.
6. What is the pre-deposit requirement for filing a GST appeal?
To file an appeal, the taxpayer must pay 100% of the admitted tax liability, and a pre-deposit of 10% of the disputed tax amount (capped at ₹25 Crore CGST and ₹25 Crore SGST). The remaining demand is stayed upon payment.
7. Can recovery proceedings be initiated while a GST appeal is pending?
No. Once a GST appeal is successfully filed in Form APL-01 and the mandatory 10% pre-deposit is paid, the recovery of the remaining disputed tax demand is automatically stayed until the appeal is decided.
8. What is Form GST DRC-03 and when is it used?
Form GST DRC-03 is used to make voluntary or demand-based tax payments through the e-payment portal. It is used to pay tax before the SCN u/s 73/74 (voluntary), or to pay pre-deposits, or to settle confirmed demands.
9. What is the role of a Document Identification Number (DIN) in GST notices?
Every official notice, search warrant, or communication issued by the CBIC must carry a unique, system-generated DIN. Any GST notice issued without a valid DIN is legally invalid and void ab initio.
10. What is the penalty for not replying to a GST Show Cause Notice?
If you fail to reply within 30 days, the proper officer will pass an ex-parte assessment order in Form GST DRC-07 confirming the tax, interest, and maximum penalties based on available department records.
11. Can I appeal against a GST refund rejection order?
Yes. An order rejecting a GST refund claim (Form GST RFD-06) can be appealed before the First Appellate Authority in Form GST APL-01 within 3 months of the order date.
12. What is the GST Appellate Tribunal (GSTAT)?
GSTAT is the second appellate forum constituted under Section 109 of the CGST Act to hear appeals against orders passed by the First Appellate Authority or Joint Commissioner (Appeals).
13. What happens if a GST notice is vague or lacks specific grounds?
Vague notices that do not clearly specify charges, computations, or allegations violate the principles of natural justice. Taxpayers can challenge such notices in court or in their reply as legally unsustainable.
14. Is an email or portal upload considered valid service of a GST notice?
Yes. Under Section 169 of the CGST Act, uploading a notice on the GST portal or sending it to the registered email address is legally considered valid service. Taxpayers must regularly monitor the portal's 'View Additional Notices' section.
15. What is a GST audit notice in Form GST ADT-01?
A notice in Form GST ADT-01 is issued u/s 65 to intimate the taxpayer that a departmental audit of their books and records will be conducted. The taxpayer must submit all required books and documents within 15 days of receipt.