GST & Income-Tax Notice Guides
What common notices and mismatch alerts mean for marketplace and D2C sellers, what usually causes them, and what to gather before you reply.
- DRC-01B: GSTR-1 vs GSTR-3B Liability Mismatch
An intimation that the tax on sales in GSTR-1 is higher than the tax paid in GSTR-3B for a period, beyond the limit in the rules.
- DRC-01C: ITC in GSTR-3B Higher Than GSTR-2B
An intimation that the input tax credit claimed in GSTR-3B is higher than what GSTR-2B shows, beyond the limit in the rules.
- ASMT-10: Scrutiny of Returns for Ecommerce Sellers
A notice from a GST officer listing differences found while checking your returns, asking you to explain them.
- Marketplace Sales in the Tax Statement vs ITR Turnover
Why the gross marketplace sales in your annual tax statement rarely equal the turnover in your income-tax return, and how to explain the gap.
- Additional Place of Business: Marketplace Warehouse Queries
Why GST officers ask about marketplace fulfilment warehouses where your stock is kept, and what to have ready.
- MSME Payment Disallowance
How late payments to micro and small suppliers can be added back to your taxable profit, and what to check before year-end.
- TDS Defaults on Ads, Influencer Barter and Foreign Software
Why TDS notices often come from payments ecommerce brands do not think of as taxable: product gifts to creators, ads and overseas software.
- Inverted-Duty Refund (RFD-01) Queries
Why an inverted-duty GST refund claim gets a deficiency memo or a query, and what officers usually ask for.
- Export e-BRC / EDPMS Realisation Alerts
Why your bank or the export portal flags shipments whose payment has not been realised in time, and what it can hold up.
- IMS Deemed Acceptance & Credit-Note Mismatches
What happens to invoices and credit notes left without action on IMS, and why accepted credit notes need ITC reversed.