Income tax and GST notices, explained
What each common notice means, when it needs a reply, and the documents to collect from your client to answer it. General guidance: the dates in the notice itself always come first.
Income tax notices
- Intimation u/s 143(1)Sent by the Centralised Processing Centre after your return is processed. It compares the return with the department's records and shows whether there's a refund, a demand, or no change.
- Proposed adjustment u/s 143(1)(a)A notice before processing: the department proposes to change something in the return (an income, deduction or TDS figure) and asks whether you agree.
- Defective return u/s 139(9)The return has a defect, for example income declared but the matching schedule missing, or tax not fully paid.
- Scrutiny notice u/s 143(2)The return has been selected for scrutiny: a detailed assessment, usually done online through the faceless e-proceedings on the portal.
- Notice u/s 142(1)A notice asking you to file a return, or to produce accounts, documents or information, before an assessment is made.
- Show-cause notice u/s 148ABefore reopening an old assessment, the officer says why they believe income escaped assessment and asks why the case shouldn't be reopened.
- Notice u/s 148The assessment for an earlier year has been reopened because the department believes some income escaped assessment.
- Intimation u/s 245The department plans to adjust your refund against a tax demand it shows as outstanding from another year.
- Demand notice u/s 156A formal demand for tax, interest or penalty, usually issued with an assessment order.
GST notices
- GST ASMT-10The officer found discrepancies in your GST returns, often between GSTR-1, GSTR-3B and GSTR-2B, and asks you to explain them.
- GST DRC-01A summary of a show cause notice demanding tax, interest and penalty for the period in the notice.
- GST REG-17The officer proposes to cancel the GST registration, often for returns not filed or the business not found at the address.
- GSTR-3AA notice that a GST return hasn't been filed for the period shown.
Track every notice to its reply-by date
Upload a notice and IntegralChase reads the section, PAN or GSTIN, year, DIN and reply-by date, reminds you before it's due, and asks the client for what you need in one click. First month free, no card.