GST Frequently Asked Questions

GST registration is the process of obtaining a unique GSTIN (GST Identification Number) that allows a business to collect GST from customers and claim input tax credit. It's mandatory for businesses exceeding the threshold turnover.

For goods suppliers, the limit is ₹40 lakh in normal states and ₹20 lakh in special category states. For service providers, it's ₹20 lakh in normal states and ₹10 lakh in special category states.

No, only businesses exceeding the threshold turnover, making interstate supplies, or falling under specific categories (e-commerce operators, casual taxable persons, etc.) must register.

Yes, you can opt for voluntary GST registration even if your turnover is below the threshold. This allows you to claim input tax credit and expand your business operations.

GST registration typically takes 3-7 working days if all documents are correct. The process may take longer if there are discrepancies or additional verification is required.

Required documents include PAN card, Aadhaar card, business registration proof, address proof, bank account details, photos of proprietor/partners/directors, and authorization letter if applicable.

Yes, you need separate GST registration for each state where you have a business place. Within the same state, separate registrations are required for different business verticals.

GSTIN (GST Identification Number) is a unique 15-digit number assigned to every registered taxpayer. It's based on PAN and state code.

Yes, PAN is mandatory for GST registration for all taxpayers except for non-resident taxable persons and departments of UN/embassy.

Yes, if turnover is below the threshold and no mandatory conditions apply. However, you cannot collect GST from customers or claim input tax credit.

Penalty for non-registration when mandatory is 10% of tax due or ₹10,000, whichever is higher. In cases of fraud, it can go up to 100% of tax due.

Yes, you can apply for GST registration cancellation if you discontinue business, turnover falls below threshold, or other valid reasons. Cancellation takes 30 days after application.

Provisional registration was given to existing taxpayers during GST migration. It's no longer applicable for new registrations.

No separate registration is needed. However, e-commerce operators need mandatory registration regardless of turnover.

You need a principal place of business, but it can be a home address. Godown, warehouse, or any business location qualifies.

The effective date is the date mentioned in the registration certificate, which is usually the date of application or the date when liability arose, whichever is earlier.

Yes, Aadhaar authentication is mandatory for proprietors and partners. For companies, it's required for authorized signatories.

No, a minor cannot register for GST directly. A guardian must apply on behalf of the minor.

A casual taxable person is one who occasionally supplies goods/services in a state where they have no fixed place of business. They must register before starting business.

Freelancers need GST registration if their turnover exceeds ₹20 lakh (₹10 lakh in special category states) or if they provide services to registered businesses liable under RCM.

A non-resident taxable person is one who occasionally supplies goods/services but has no fixed place of business or residence in India. Registration is mandatory before starting business.

Yes, you can use your residential address as the principal place of business for GST registration.

Regular registration allows you to collect GST at normal rates and claim ITC. Composition registration has lower tax rates but no ITC benefit and simpler compliance.

Yes, a current or savings bank account in the name of the business is mandatory for GST registration.

Yes, partnership firms can register for GST. All partners' details, partnership deed, and PAN of the firm are required.

UIN (Unique Identity Number) is a registration for UN bodies, embassies, and consulates to claim refund of GST paid on purchases.

Yes, exporters must obtain GST registration to make zero-rated supplies and claim refund of input tax credit.

Yes, you can amend your GST registration to change the business name by submitting relevant documents and approval from the department.

There's no concept of deemed registration in GST. However, liability to register arises from the date when turnover exceeds threshold or other conditions are met.

No, digital signature is not mandatory for GST registration. You can use Aadhaar-based e-signature or EVC (Electronic Verification Code).

GST returns are documents containing details of income, sales, purchases, tax collected, and tax paid. Every registered taxpayer must file returns periodically.

There are various returns including GSTR-1 (outward supplies), GSTR-3B (summary return), GSTR-4 (composition), GSTR-9 (annual), and others for specific taxpayers.

GSTR-1 is a monthly/quarterly return that contains details of all outward supplies (sales) made during the period. It's due by 11th of next month (monthly) or 13th of month after quarter (quarterly).

GSTR-3B is a summary return filed monthly/quarterly declaring tax liability and input tax credit. It's due by 20th/22nd/24th of next month depending on state.

Yes, you must file NIL return (with no transactions) if there's no business activity. Late fee for NIL return is ₹20 per day per Act (₹40 total).

GSTR-1 is due by 11th of next month for monthly filers and 13th of month after quarter for quarterly filers.

GSTR-3B due date varies: 20th for monthly filers in some states, 22nd/24th for others. Quarterly filers have extended dates.

You cannot revise GSTR-1 or GSTR-3B once filed. However, you can correct errors in subsequent returns or annual return GSTR-9.

GSTR-2A is an auto-populated read-only form showing purchases from suppliers who filed GSTR-1. It helps reconcile input tax credit.

GSTR-2B is a static monthly statement of ITC available to a recipient, generated on 14th of next month. It replaced GSTR-2A for ITC reconciliation.

Yes, you must file returns until GST registration is cancelled. You can file NIL returns if there's no business activity.

QRMP (Quarterly Return Monthly Payment) allows small taxpayers to file GSTR-1 and GSTR-3B quarterly while paying tax monthly through PMT-06 challan.

Yes, taxpayers with turnover up to ₹5 crore can opt for QRMP scheme to file quarterly GSTR-1 and GSTR-3B.

GSTR-4 is a quarterly return for composition scheme taxpayers, due by 18th of month after quarter-end.

GSTR-9 is the annual return consolidating all monthly/quarterly returns for the financial year. It's due by 31st December of next financial year.

GSTR-9 is mandatory for regular taxpayers with turnover above ₹2 crore. It's optional for those with turnover up to ₹2 crore from FY 2019-20 onwards.

GSTR-9C is a reconciliation statement between annual return and audited financial statements, required for taxpayers with turnover above ₹5 crore.

Yes, belated returns can be filed with late fees. However, continuous default may lead to registration cancellation.

Late fee is ₹50 per day per Act (₹100 total for CGST + SGST). Maximum ₹10,000 per return. For NIL returns, it's ₹20 per day (₹40 total).

Yes, you can file returns without making full payment. However, interest applies on delayed tax payment at 18% per annum.

You should file GSTR-1 first (by 11th), check GSTR-2B (available on 14th), then file GSTR-3B (by 20th/22nd/24th) after making payment.

No, ITC can only be availed by filing returns. ITC claimed in GSTR-3B should match with eligible ITC in GSTR-2B.

There's no RET-1 form currently. You might be referring to GSTR-1 which is the return for outward supplies.

CA certification (GSTR-9C) is required only for annual returns if turnover exceeds ₹5 crore in a financial year.

Offline tools are Excel/JSON utilities provided by GSTN for preparing returns offline and uploading to the portal. Useful for large data volumes.

Yes, you can add authorized signatories in your GST profile who can file returns on your behalf using their credentials.

Missing returns attracts late fees, interest on tax dues, inability to claim ITC, blocking of e-way bills, and potential registration cancellation.

There's no official grace period. Late fees start from the day after due date. However, government occasionally announces amnesty schemes.

PMT-06 is the challan for monthly tax payment by QRMP taxpayers who file returns quarterly. It's due by 25th of each month.

Yes, limited return filing is possible through GST Portal mobile app, but detailed filing is recommended on desktop/laptop.

IFF allows QRMP scheme taxpayers to optionally upload large invoices (B2B above ₹50 lakh) in months when GSTR-1 is not filed, so buyers can claim ITC early.

No, a single return covers both CGST and SGST. They are shown separately in the return but filed together.

GSTR-5 is a return for non-resident taxable persons, filed monthly within 20 days after end of registration period or contract completion.

GSTR-6 is a return for Input Service Distributors (ISD), filed monthly by 13th of next month, showing ITC received and distributed.

GSTR-7 is for entities required to deduct TDS under GST. It's filed monthly by 10th of next month showing TDS deducted and deposited.

GSTR-8 is for e-commerce operators who collect TCS (Tax Collected at Source). Filed monthly by 10th of next month.

Extensions are granted by government through notifications, usually during system issues or policy changes. Individual extensions are not available.

All registered taxpayers must file returns regardless of turnover. Even if turnover is zero, NIL returns must be filed.

Errors in outward supplies can be corrected in subsequent GSTR-1. GSTR-3B errors can be adjusted in subsequent returns or annual return.

DSC (Digital Signature Certificate) is optional. You can file returns using EVC (Electronic Verification Code) or Aadhaar-based e-signature.

Auto-population means data from supplier's GSTR-1 automatically appears in your GSTR-2B, helping you reconcile purchases and ITC.

GST is paid online through the GST Portal using challan PMT-06. Payment can be made via net banking, debit/credit card, NEFT/RTGS, or over-the-counter at authorized banks.

PMT-06 is the electronic challan for depositing GST. It's generated on the GST Portal and used to deposit tax, interest, penalty, or other amounts.

You cannot pay GST in physical cash. All payments must be made electronically through the GST Portal. However, you can deposit amount at bank counters which gets credited to your electronic ledger.

Electronic Cash Ledger is your account on GST Portal where cash deposits are credited. Tax liability is paid from this ledger.

Electronic Credit Ledger shows your available ITC. It's automatically credited when you file returns. ITC is used to pay tax liability.

Yes, excess balance in electronic cash ledger can be claimed as refund by filing refund application (RFD-01) if there's no outstanding demand.

Tax must be paid before filing returns. For GSTR-3B, payment must be made before 20th/22nd/24th of next month depending on state.

Yes, interest is charged at 18% per annum on delayed tax payment from the due date till actual payment.

Yes, ITC available in electronic credit ledger can be used to pay GST liability following the sequence: IGST first, then CGST/SGST as per utilization rules.

Government entities and specified persons must deduct TDS at 2% (1% CGST + 1% SGST) on payments to suppliers exceeding ₹2.5 lakh.

E-commerce operators collect TCS at 1% (0.5% CGST + 0.5% SGST) on net taxable supplies made through their platform by sellers.

TDS deducted appears in your electronic cash ledger and can be used to pay tax. If unutilized, you can claim refund.

ITC reversal means taking back previously claimed ITC due to non-payment to supplier, exempted supplies, or other reasons specified in GST law.

ITC must be reversed if you don't pay supplier within 180 days, use goods/services for exempt supplies, or as per specific conditions in section 17.

No, CGST credit can only be used for CGST and IGST. SGST credit can only be used for SGST and IGST. Cross-utilization between CGST and SGST is not allowed.

IGST credit can be used for IGST, CGST, then SGST. CGST credit for CGST then IGST. SGST credit for SGST then IGST. CGST and SGST cannot be cross-utilized.

Yes, unutilized ITC can be carried forward indefinitely. There's no time limit for utilizing ITC.

Net banking, debit/credit cards, NEFT/RTGS, and over-the-counter payment at authorized banks are accepted for GST payment.

Transaction limits vary by bank and payment method. For net banking, limits are set by your bank. For cards, RBI limits apply.

If payment fails, amount may be debited from bank but not credited to GST Portal. Wait 7 days for auto-reversal or raise ticket on GST Portal for manual reversal.

Yes, anyone can deposit money into a GSTIN's electronic cash ledger using PMT-06 challan, but return must be filed by the registered taxpayer only.

If refund is delayed beyond 60 days from application, interest at 6% per annum is payable from the date after 60 days till refund date.

No interest is payable on ITC balance lying in electronic credit ledger. Interest is only on delayed refunds of cash.

There's no separate liability ledger. Tax liability is shown in returns and paid from electronic cash/credit ledgers.

No advance tax concept exists in GST. Tax is paid monthly/quarterly based on returns filed. Any excess payment can be adjusted in future.

For filing appeal against GST order, you must pre-deposit 10% of disputed tax amount (subject to maximum limits) before appeal is heard.

Yes, GST payments are made electronically, so a bank account is mandatory for registration and payment.

Yes, you can pay partial amount and file return. However, interest applies on unpaid amount and recovery proceedings may be initiated.

Self-assessment is when you calculate your own tax liability and pay before filing returns. This is the normal method of GST payment.

No, you cannot transfer between electronic cash ledger and credit ledger. They serve different purposes and are maintained separately.

ITC is the tax paid on purchases (inputs, capital goods, input services) that can be claimed as credit to set off against output tax liability.

Registered taxpayers under regular scheme can claim ITC. Composition dealers, unregistered persons, and consumers cannot claim ITC.

To claim ITC: You must be registered, have tax invoice, goods/services received, tax charged separately, supplier filed returns, and payment made to supplier within 180 days.

No, ITC is not available on certain items like motor vehicles (unless for specified purposes), food & beverages, rent-a-cab, health services, life insurance, etc.

ITC can be claimed when invoice is received, goods/services are received, and supplier has filed GSTR-1. It should be claimed in the return where invoice date falls or subsequent returns up to September or annual return.

Yes, ITC must be claimed by earlier of: (a) September following financial year, or (b) date of filing annual return. After this, ITC lapses.

No, a valid tax invoice or debit note is mandatory for claiming ITC. Without proper documentation, ITC cannot be claimed.

ITC reversal means paying back previously claimed ITC to government due to reasons like non-payment to supplier, use for exempt supplies, or specific restrictions.

ITC must be reversed if: supplier payment not made in 180 days, goods/services used for exempt supplies, conditions of section 17(5) apply, or supplier's invoice is cancelled.

Yes, full ITC on capital goods can be claimed immediately in the month of receipt (except motor vehicles and items under section 17(5)).

Blocked credit refers to ITC that cannot be claimed as per section 17(5), including motor vehicles, food & beverages, works contract services for immovable property, etc.

ITC is available on construction of immovable property only for plant & machinery. Construction of building, civil structures, and works contract services are blocked credit.

ITC on motor vehicles is blocked except for: goods transport vehicles with >13 passengers, goods carriages, and vehicles for specified purposes like dealer demo, driving school, transportation for further supply.

You can claim ITC in GSTR-3B, but it will be restricted to 105% of eligible ITC shown in GSTR-2B. If supplier doesn't file GSTR-1, ITC won't appear in your GSTR-2B.

If you don't pay supplier within 180 days from invoice date, you must reverse ITC with 18% interest. Upon payment, you can reclaim the ITC.

No, ITC on inputs/input services used for exempt supplies cannot be claimed. You must reverse ITC proportionately if used for both taxable and exempt supplies.

Common credit is ITC on inputs/input services used for both taxable and exempt supplies. It must be reversed proportionately based on exempt turnover ratio.

Formula: ITC to reverse = (Common credit × Exempt turnover) / Total turnover. This is calculated as per Rule 42 and 43 of CGST Rules.

No, ITC cannot be claimed on goods/services used for personal consumption or not for business purposes.

ITC can be claimed on IGST paid on import of goods/services using valid bill of entry or import documents.

Yes, ITC can be claimed on GST paid under reverse charge mechanism if goods/services are used for business purposes.

ITC reconciliation is matching ITC claimed in GSTR-3B with ITC available in GSTR-2B and supplier's GSTR-1. Annual reconciliation is done in GSTR-9.

No, composition scheme taxpayers cannot claim ITC. They pay flat rate tax on turnover and prices must exclude credit benefit.

ITC cannot be claimed directly on purchases from unregistered persons. However, if GST is paid under RCM by recipient, that ITC can be claimed.

If tax is paid by mistake on exempt supply, you cannot claim ITC. However, you can claim refund of such wrongly paid tax.

There's no provisional ITC in current system. You can claim ITC in GSTR-3B up to 105% of GSTR-2B, but any excess may need to be reversed if not eligible.

Yes, ITC can be claimed by the person to whom invoice is issued (bill to party), provided goods/services are used for business purposes.

Input Service Distributor (ISD) is a head office that receives invoices for services used by branches and distributes ITC to those branches.

No, ITC cannot be claimed after filing annual return for that year. The deadline is earlier of September following FY or annual return filing date.

Unutilized ITC can be carried forward indefinitely and used in future months. It can also be claimed as refund if it relates to exports or inverted duty structure.

Late fee is ₹50 per day per Act (₹100 total for CGST+SGST) for delayed filing, with maximum ₹10,000 per return. For NIL returns, it's ₹20 per day per Act (₹40 total).

Interest is charged at 18% per annum on delayed tax payment from the due date till actual payment date.

Government occasionally announces amnesty schemes waiving late fees for past periods. Otherwise, late fees must be paid in full.

Penalty for non-registration when mandatory is 10% of tax due or ₹10,000, whichever is higher. In fraud cases, it can be 100% of tax due.

Penalty for tax evasion is 100% of tax evaded, which can be reduced to 15% if tax with interest is paid within 30 days of notice and penalty is paid within 30 days of order.

Penalty for issuing invoice without actual supply is 100% of tax amount in such invoice or ₹10,000, whichever is higher.

Wrongly availed or utilized ITC must be paid back with 18% interest. Penalty can be 10% of tax (reduced to 15% in certain conditions).

Yes, late fee for NIL return is ₹20 per day per Act (₹40 total) instead of ₹100. Maximum limit of ₹2,000 (₹1,000 per Act) applies.

Unpaid late fees are added to your liability. You cannot file returns until late fees are paid. It may also lead to registration cancellation.

Yes, interest is calculated daily. Even one day's delay attracts proportionate interest at 18% per annum.

Penalty for not issuing invoice or issuing incorrect invoice is ₹25,000 or amount of tax evaded, whichever is higher.

Yes, wrong declaration or suppression of facts attracts penalty equal to tax amount evaded. It's 10% if paid within prescribed time.

Obstructing or preventing GST officer from performing duties attracts penalty of ₹25,000.

Yes, penalty orders can be challenged by filing appeal before Appellate Authority within 3 months of order (with pre-deposit of 10% disputed amount).

There's no separate penalty for mismatch, but ITC claimed in excess of eligible amount must be reversed with 18% interest.

No, interest is charged only on tax amount. Late fee is a separate charge and interest is not levied on late fee.

Destroying or tampering with evidence attracts penalty of ₹25,000.

Penalty can be reduced to 15% of tax if tax with interest is paid within 30 days of notice/detection and penalty is paid within 30 days of order.

Issuing fake invoices without supply attracts penalty up to 100% of tax amount in such invoices. It's also a criminal offense.

There's no separate penalty for late registration, but you must pay tax with interest from the date liability arose till registration date.

Minimum penalty varies by offense. For most violations, it's ₹10,000. For certain offenses like obstruction, it's ₹25,000.

Generally, penalty must be paid in full. However, if facing financial hardship, you can request Commissioner for installment payment in writing.

Failure to comply with summons without reasonable cause attracts penalty up to ₹25,000.

Failure to maintain proper books of accounts or records attracts penalty of ₹25,000.

Unpaid penalty is recovered as arrears of tax through bank attachment, property attachment, or other recovery proceedings.

Yes, interest can accumulate over time and potentially exceed principal tax if delay is substantial (e.g., 5+ years).

Serious offenses like tax evasion above ₹5 crore, issuing fake invoices, or repeated violations can lead to prosecution with imprisonment up to 5 years.

Composition dealers violating scheme conditions face normal tax rate application, interest, and penalty on differential tax.

Fraudulent ITC claim attracts penalty of 100% of tax amount involved, plus recovery of wrongly claimed credit with 18% interest.

In extreme cases of continuous default and evasion, Commissioner can order temporary business premises sealing, though this is rarely done.

Composition scheme is a simplified GST scheme for small businesses with turnover up to ₹1.5 crore, allowing them to pay tax at lower rates with simplified compliance.

Businesses with turnover up to ₹1.5 crore (₹75 lakh for certain states) supplying goods or services (except few categories) can opt for composition scheme.

Tax rates are: 1% for manufacturers/traders, 5% for restaurants, and 6% for other service providers. These are on turnover (not including GST).

No, composition dealers cannot claim input tax credit. The lower tax rate compensates for this.

Composition dealers file quarterly return GSTR-4 (by 18th of month after quarter) and annual return GSTR-9A.

No, composition dealers cannot make interstate supplies. All supplies must be within the same state.

No, composition dealers cannot issue regular tax invoices. They must issue Bill of Supply mentioning 'composition taxable person'.

Turnover limit is ₹1.5 crore for normal states and ₹75 lakh for special category states (NE states, J&K, HP, Uttarakhand).

Yes, from 2019 onwards, service providers (except restaurant services) can opt for composition at 6% rate, subject to turnover limit.

No, composition dealers cannot supply goods through e-commerce operators except restaurants providing services through aggregators.

If turnover exceeds ₹1.5 crore, you must switch to regular scheme from the beginning of that financial year and file all monthly returns.

Yes, you can switch by filing intimation on GST Portal. Switch takes effect from next financial year (or immediately if turnover exceeds limit).

Yes, you can opt for composition by filing Form GST CMP-02 before start of financial year or with new registration.

Bill of Supply is a document issued by composition dealers instead of tax invoice. It mentions 'composition taxable person' and doesn't show GST separately.

Yes, manufacturers can opt for composition at 1% rate (0.5% CGST + 0.5% SGST) subject to turnover and other conditions.

Yes, restrictions include: no interstate supply, no e-commerce supply, no ITC, cannot issue tax invoice, and must display 'composition taxable person' at business place.

Interstate supply disqualifies you from composition. You must pay tax at normal rates with interest and switch to regular scheme.

Yes, separate GSTIN for each state is required. Composition must be opted separately for each GSTIN.

Ice cream, pan masala, tobacco products, and some other notified goods are excluded. Such dealers cannot opt for composition.

No, GST cannot be shown separately in Bill of Supply. Only total amount is mentioned without tax breakup.

No advance payment required. Tax is paid quarterly while filing GSTR-4 return.

No, if you opt for composition, entire business in that state comes under composition. You cannot have mixed scheme.

GST CMP-02 is the intimation form to opt for composition scheme, filed before start of financial year or with new registration.

No, exports are considered inter-state supplies. Composition dealers cannot make inter-state or export supplies.

Yes, composition dealers must display 'composition taxable person' prominently at business place and on every Bill of Supply.

GSTR-4 must be filed by 18th of the month following the quarter end. For example, Q1 (Apr-Jun) return is due by 18th July.

Yes, hotels/restaurants can opt for composition at 5% rate if turnover is below ₹1.5 crore and they don't make inter-state supplies.

Not necessarily. If you have high input costs and eligible ITC, regular scheme might be better. Composition suits businesses with low input credit and mostly B2C sales.

Composition dealers generally cannot claim refunds as they don't pay tax separately. However, refund of wrongly paid tax can be claimed.

Maintain accounts showing: purchases, sales, goods in stock, inward/outward tax under RCM, and other details as per section 35(4) requirements.

A GST notice is an official communication from GST authorities regarding discrepancy, inquiry, demand, or show cause for any non-compliance or potential tax liability.

Common reasons include: return mismatch, ITC discrepancy, non-filing of returns, discrepancy in auto-populated data, or selection for audit/scrutiny.

DRC-01 is a show cause notice demanding tax, interest, and penalty. It's issued when department suspects short payment or non-payment of tax.

Respond within the specified timeline (usually 7-15 days) with explanation and supporting documents through GST Portal or as specified in the notice.

Non-response leads to: ex-parte order against you, demand confirmation with penalties, possible bank/property attachment, and registration cancellation.

ASMT-10 is a notice for discrepancy in return. It points out mismatch between your returns and other data available with department.

Yes, you can request extension before deadline by submitting written request with valid reasons. Extension is at officer's discretion.

Scrutiny is detailed examination of returns by GST officer to verify correctness and identify discrepancies. Selected returns are scrutinized as per risk parameters.

GST audit is examination of business records by department to verify compliance. Businesses above ₹5 crore turnover can be selected for audit.

ADT-01 is notice informing about GST audit. It specifies audit period, documents required, and date/place for audit.

Special audit is ordered by Commissioner for complex cases, requiring qualified CA/CMA to examine records and submit report.

Audit is routine verification of compliance. Investigation is done when tax evasion is suspected, involving search, seizure, and detailed inquiry.

Yes, authorized officers can visit business premises for verification, inspection, or investigation with proper authorization.

In cases of suspected tax evasion, officers can search premises, seize goods/documents, and record statements under section 67.

Summons is written order requiring person to appear before officer for examination under oath or produce documents. Non-compliance attracts penalty.

No, you cannot record proceedings. However, statement recorded by officer will be read to you and you can suggest corrections before signing.

In fraud cases, Commissioner can provisionally attach bank accounts/property for up to 1 year to protect revenue interest.

Demand order (Form DRC-07) is final order confirming tax, interest, and penalty. It must be paid within 3 months or challenged through appeal.

Yes, you can request Commissioner for installment payment facility with valid reasons. It's granted at department's discretion.

If demand is not paid, recovery proceedings start including: bank attachment, property attachment, garnishee proceedings, and auction of attached property.

DRC-13 is summary of demand orders shown in taxpayer's dashboard. It consolidates all confirmed demands for easy tracking.

If taxpayer doesn't file returns despite notice, officer can assess tax liability based on available information and issue demand order.

Voluntary compliance means self-assessing tax, filing returns, and paying tax on time without any notice or enforcement.

Normal time limit for issuing notice is 3 years from due date of annual return. For fraud cases, extended period of 5 years applies.

Adjudication is process where proper officer examines case after show cause notice and passes final order determining tax, interest, and penalty.

Yes, you can meet officer personally or through authorized representative (CA, advocate, or tax practitioner) to explain your case.

DGGI (Directorate General of GST Intelligence) is central agency investigating major cases of tax evasion, fake invoices, and GST fraud.

Keep ready: invoices, returns filed, payment challans, bank statements, purchase/sales register, stock register, and relevant correspondence.

No appeal against notice itself. You must first respond to show cause notice. If dissatisfied with final order, then appeal to Appellate Authority.

Rectification is correction of clerical or arithmetic errors in order by same authority within 3 months of order or error being pointed out.