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How to check a GST notice, in order
- Record the notice details. Note the RFN or reference number, notice date, GSTIN, issuing officer’s name and designation, office or formation, cited law and provision, tax period and any amount stated. Keep the complete notice, not just a forwarded screenshot.
- Verify the RFN on the official GST Portal. The Verify RFN facility is available before login. The documented post-login route is Dashboard > Services > User Services > Verify RFN. Compare the portal’s returned issuer and purpose details with the notice, and save the result and notice copy.
- Identify the legal power claimed. Check which enactment and provision the notice cites, what kind of proceeding it starts, and which officer and office issued it. These details determine which officer-assignment and jurisdiction instruments are relevant.
- Check the officer’s assignment for that function and case. Compare the designation and formation against the applicable authorisation, assignment and jurisdiction instruments, including any relevant monetary limit or case-specific order. Do not infer authority from a job title alone.
- Cross-check the portal record and required forms. For demand notices within its scope, CGST Rules Rule 142(1) requires an electronic summary in Form GST DRC-01 along with the notice. GSTN’s form catalogue identifies DRC-01 as a show-cause notice summary and DRC-06 as the taxpayer’s reply form. A missing or inconsistent record is a reason to investigate, not a jurisdiction ruling by itself.
What a successful RFN check establishes
GSTN’s advisory on notices and orders without digital signatures, dated 25 September 2024, says that system-generated documents may be issued after an officer logs in to the common portal using a digital signature, and that document and issuing-officer details are stored in the GST system. It directs taxpayers to Verify RFN. Accordingly, a blank signature area on a downloaded portal-generated PDF does not, by itself, show that the document is invalid.
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The RFN result is an authentication check against GST system records. It is not a complete legal opinion about whether the officer was competent to issue the notice, whether the territorial or subject-matter jurisdiction fits, or whether the correct monetary limit was observed. If a purported notice cannot be verified, or came through a route other than the portal, confirm it through an official department contact rather than relying on the PDF or message alone.
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How to assess the officer’s jurisdiction
Start with the statute and notice type
Identify whether the notice invokes the CGST Act, an applicable SGST or UTGST Act, the IGST Act, or another law, and record the cited section or rule. The CGST Act provides the officer framework; for example, section 73 concerns specified tax-not-paid, short-paid, erroneously-refunded or input-tax-credit matters not involving fraud or wilful misstatement or suppression, while section 74 addresses such matters involving fraud or wilful misstatement or suppression. The applicable rules and assignment instruments depend on the proceeding and period concerned.
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Match the officer to the assigned function
For Central Tax notices under sections 73 or 74, CBIC Circular 31/05/2018-GST explains proper-officer assignments and monetary limits. Treat it as an instrument to check, not a universal answer: check for later amendments or other applicable notifications and orders, and establish which assignment applied to the notice and relevant period. If an investigation or other case-specific direction assigns adjudication to a particular authority, include that order in the check.
Check formation, territory and parallel proceedings
Confirm the issuing office or formation against the relevant jurisdictional instruments and the facts of the taxpayer or case. A designation alone does not establish territorial authority. State or Union Territory officers may be authorised as proper officers under section 6 of the CGST Act, subject to its conditions. The Act also addresses duplicate proceedings on the same subject matter where a State or Union Territory proper officer has initiated proceedings. If another authority has already acted on the same matter, that history may be material and should be reviewed alongside the notice.
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Apply limits to the actual notice
Where authority depends on a monetary limit, compare the amount and function in the notice with the applicable instrument; do not assume that an officer who can issue one kind or value of notice can decide every case. Check the law and assignment in force for the relevant tax period, as well as any instrument that changes the adjudicating authority for this case. The notice, jurisdiction facts and governing instruments must be read together to reach a conclusion.
Use DRC forms as a cross-check, not a verdict
For a notice covered by Rule 142(1), check whether its electronic summary appears as Form GST DRC-01 and whether the portal record corresponds to the notice. DRC-06 is the reply form identified in GSTN’s catalogue. Portal workflow information places DRC-01 under Additional Notices & Orders. A form number or portal entry can help identify and cross-check the proceeding, but neither alone settles the officer’s authority or the merits of the demand.
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What to do if details do not match
- Save the notice, RFN lookup result, portal downloads or screenshots, and any official correspondence, with dates.
- Check whether the mismatch is a transcription or document-version issue before treating it as evidence of a substantive problem.
- Seek confirmation through an official department contact if the RFN cannot be verified or the issuer or purpose differs from the notice.
- Have a qualified GST professional review a jurisdiction concern against the notice, applicable assignment instruments and any case-specific orders.
- Track the response deadline. A jurisdiction objection does not, by itself, suspend the deadline to respond.
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