Reply to any GST notice format (general reply letter)

REPLY TO NOTICE UNDER THE GOODS AND SERVICES TAX LAW

(Reply to ________ issued under ________)

________ (Trade name: ________)

GSTIN: ________

________

________

Date: ________
Place: ________

To,
________,
________

Subject: Reply to ________ No. ________ dated ________, for the period ________, GSTIN ________

REFERENCE DETAILS

Name: ________
GSTIN: ________
Notice: ________ No. ________ dated ________
Reference number (RFN or DIN) shown on the notice: ________
Date of service of the notice: ________
Period covered: ________
Last date for reply stated in the notice: ________
Total of the amounts stated in the notice: ________

Sir or Madam,

________ refer to the notice mentioned above, issued under ________, by which information, documents or an explanation have been sought from ________. ________ reply is set out below and is filed on the common portal, in ________, with the documents listed in the enclosures.

A. PRELIMINARY SUBMISSIONS

1. That this reply is filed within the time allowed, as extended to the ________ by ________. The last date stated in the notice was the ________.That the last date for reply stated in the notice was the ________, extended to the ________ by ________, and this reply is filed after that date. ________ respectfully request that the delay be condoned, for the following reason: ________. The delay is not deliberate, and ________ request that this reply be taken on record and considered on merits.

2. That the notice bears ________. Where a notice is issued by ________, ________ respectfully point out that CBIC Circular No. 122/41/2019-GST dated 5 November 2019 directs that a communication which does not bear an electronically generated Document Identification Number, and is not covered by the exceptions in that circular, shall be treated as invalid and deemed never to have been issued, and that CBIC Circular No. 249/06/2025-GST dated 9 June 2025 treats a communication issued through the common portal as valid only where it bears a Reference Number that can be verified on the portal. ________ therefore request that the validity of the notice be examined first. This reply is filed without prejudice to that objection.

3. That these submissions are made without prejudice to any further reply, document or ground that ________ may place on record, and they should be read together with the annexures. Nothing in this reply is an admission of any liability except where a point is expressly accepted below.

4. That this reply is based on the records filed on the common portal, the books of account and the documents listed in the annexures, and ________ shall produce the originals whenever required.

5. That ________ request copies of all the documents, statements and other material relied upon in the notice, so that ________ may answer them fully, and ________ reserve the right to file a further reply after they are received.

B. POINT WISE REPLY

6. That ________ reply to each point, in the order in which it appears in the notice, is as follows:

C. PAYMENT FOR ANY POINT ACCEPTED

7. That where ________ have accepted a point in full or in part, the amount with interest has been paid through FORM GST DRC-03, as stated against that point above, and ________ request that the payment be taken into account. Where no payment is stated against a point, that point is not accepted.

D. LEGAL SUBMISSIONS

8. That this reply is filed in answer to the notice issued under ________, and every point raised in it is answered above with the documents relied upon.

9. That Section 75(4) of the Central Goods and Services Tax Act, 2017 provides that 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. ________ request such an opportunity before any adverse view is taken.

10. That ________ reserve the right to rely on any provision of the law, circular or judgment at a later stage, and at present ________ also rely on the following: ________.

E. PRAYER

11. That in view of the above, ________ respectfully pray that: (a) the reply be accepted and the proceedings be closed; (b) the payments made through FORM GST DRC-03, if any, be taken into account; (c) copies of all the documents, statements and other material relied upon in the notice be supplied to ________; (d) ________ be given an opportunity of personal hearing before any adverse view is taken; and (e) any other relief that the proper officer considers fit be grantedand (d) any other relief that the proper officer considers fit be granted.

VERIFICATION

I, ________, Proprietor, ________________ of ________, do hereby verify that the contents of this reply and its annexures are true and correct to the best of my knowledge and belief, that nothing material has been concealed, and that I am authorised to sign this reply.

ENCLOSURES

Thanking you.

Yours faithfully,

For ________

Signature: ______________________

Name: ________
Designation: Proprietor, ________________

Seal or stamp of the applicant or registered person

Prepared by: ________, ________