If you discover an Indian GST notice after its reply deadline, first check whether the adjudicating officer has already issued an order. If no order has been issued, promptly send a written explanation for the delay with your proposed reply and ask that it be considered and that you be given a hearing; acceptance is not guaranteed. If an order has been communicated, the issue is now the separate appeal deadline, which can be urgent.
This guidance concerns India’s general CGST and GST Portal procedures. The applicable rules may depend on the notice, state GST provisions, service history, amendments, and transition rules. Have a qualified GST practitioner or tax lawyer review the actual notice and current law.
First, find out whether an order has been issued
A missed notice-reply date and an appeal deadline are different procedural events. The appeal process described by the GST Portal applies to an adjudicating order; the possible appeal period does not automatically extend the time to answer a notice.
Read the entire notice and check the portal for attachments, later communications, and any order. Record:
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- The notice type, statutory section, issuing authority, and tax periods involved.
- The reply deadline and any hearing date.
- The amounts alleged or proposed, and whether the notice refers to a later order.
- When and how the notice and any order were served or communicated.
If the portal or notice status is unclear, ask a qualified GST professional to identify the current procedural stage before deciding what to file.
If adjudication is still pending, send a written request promptly
Do not assume that the expired deadline has been revived or that a late reply must be accepted. The retrieved statutory text does not establish a universal post-deadline extension mechanism. Still, act without delay: prepare the substantive reply and supporting documents, explain why the response was late, ask the proper officer to take the reply on record, and request a hearing in writing.
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Section 75(4) of the CGST Act says: “An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.” Section 75(5) addresses adjournments for sufficient cause, with reasons recorded in writing and a limit on adjournments. These provisions support making a written hearing request; they do not guarantee acceptance of a late reply or resolve the effect of every missed deadline. See the CBIC-hosted CGST Act text, which is consolidated only through 31 August 2021.
Keep the request factual and attach relevant evidence. State when you discovered the notice, why you missed the deadline, what steps you have taken, and include the reply rather than asking only for more time. Preserve a copy of everything submitted and proof of delivery or portal submission.
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If an order has been communicated, calculate the appeal deadline
The GST Portal FAQ and section 107 of the CGST Act describe a general period of three months from communication of an adjudicating order to appeal to the Appellate Authority. They also describe possible condonation for up to one additional month if sufficient cause prevented timely filing. That extra month is discretionary, not automatic, and concerns the appeal period—not the missed notice reply. Check the current law and calculate dates from the order’s communication, not from when you discovered the original notice.
Act quickly and ask a qualified GST practitioner or tax lawyer to verify the order, communication evidence, applicable section, and current limitation rules. Do not assume an appeal can be filed merely because the notice-reply date passed.
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Check appeal prerequisites and complete the filing
The GST Portal FAQ says an order must exist to file an appeal against a demand order. It describes the online route as Services > User Services > My Applications > Appeal to Appellate Authority. The FAQ also states a minimum pre-deposit of 10% of the remaining disputed tax, in addition to payment of the admitted amount. Verify the calculation and current applicability before paying.
The FAQ says a self-certified copy may be required within seven days if the order is not uploaded, and that late submission can affect the appeal filing date. It distinguishes submission from admission and explains that acknowledgment requirements matter to filing status. Confirm the live portal’s instructions and required documents; starting an application alone may not complete the filing.
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Preserve the record and verify current law
Save the notice, attachments, portal downloads, service records, emails or other delivery evidence, your written explanation, the reply, and submission acknowledgments. Make a dated timeline that includes when the notice was served, when you found it, the reply and hearing dates, any order, and the date that order was communicated.
The CBIC-hosted Act PDF cited above is not current enough to settle amendments or transition questions for every notice, including the possible relevance of section 74A. Before relying on a section number, deadline, or payment calculation, have a professional check the current consolidated Act, applicable notifications, state provisions, and the facts of your case.
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