How much does GST Notice Reply (ASMT-10 or DRC-01) cost in India 2026?

KAMRIT's published starting price for GST Notice Reply (ASMT-10 or DRC-01) is ₹4,899. Pricing is fixed-fee with no hidden charges. Government fees are extra and disclosed separately. The exact fee depends on scope, state, and any add-ons. See the package cards on this page for tiered options.

What documents will KAMRIT need for GST Notice Reply (ASMT-10 or DRC-01)?

KAMRIT shares a precise checklist on the kickoff call within one business day of your enquiry. Typical documents include identity and address proof of the directors or principal officer, business address proof, and any service-specific supporting documents.

How long does GST Notice Reply (ASMT-10 or DRC-01) take?

Timelines depend on regulator processing. KAMRIT initiates filings within one business day of receiving complete documents and tracks every notification. For most India-based filings the end-to-end timeline is 7 to 21 working days.

Does KAMRIT serve clients outside Delhi and Noida?

Yes. KAMRIT serves clients across India and globally. The team is headquartered at 1372, Kashmere Gate, Delhi 110006 and at 4th Floor, C130, Sector 2, Noida 201301 (Uttar Pradesh), with engagement teams across Mumbai, Bengaluru, Hyderabad, Chennai, and Pune.

Can KAMRIT also handle ongoing compliance after GST Notice Reply (ASMT-10 or DRC-01)?

Yes. KAMRIT supports the entire compliance lifecycle. Most clients move to a fixed-fee monthly retainer covering GST, TDS, ROC, payroll, PF, ESI, and FEMA after their initial registration is complete.

Is the pricing all-inclusive?

KAMRIT's professional fee is fixed and transparent. Government statutory fees, stamp duty, and any third-party costs (notarisation, valuation reports, etc.) are extra and disclosed before work starts.

How do I get started with GST Notice Reply (ASMT-10 or DRC-01)?

Send your enquiry through our contact form. A senior KAMRIT expert reviews it within one business day and replies with a precise document checklist and a fixed-fee quote.

GST Notice Reply (ASMT-10 or DRC-01) in India 2026

GST Notice Reply (ASMT-10 or DRC-01) from KAMRIT. Senior expert accountability, transparent fixed-fee pricing, 100% online delivery across India.

Every GST-registered business in India lives with a quiet anxiety: the day an official notice lands in the GST portal. For many, it arrives without warning. A mismatch between GSTR-1 and GSTR-3B. An unpaid demand flagged by the ACMS risk engine. A scrutiny of your Annual Return under Section 61 of the CGST Act 2017. These are not anomalies in 2026, they are the new normal of GST compliance. The Directorate of General of GST Intelligence (DGGI) and state tax officers processed over 4.8 lakh demand proceedings under Sections 73 and 74 in FY 2024-25. Ignoring a notice is not a compliance option. Under Section 79 of the CGST Act 2017, the proper officer can proceed to recover the tax, interest, and penalty by attaching bank accounts, deducting credit, or seizing goods without further warning. KAMRIT Financial Services LLP handles the complete lifecycle of GST notice replies, from Form ASMT-10 under Section 61 scrutiny to Form DRC-01 responses under Section 79 demand recovery, on the official GST portal. Our CAs and GST practitioners manage portal submission, officer coordination, and adjudication follow-through so that you can focus on your business. Starting price is ₹4,899.

What is GST Notice Reply (ASMT-10 or DRC-01) in India 2026?

Form ASMT-10 is a statutory notice issued by the proper officer under Section 61 of the CGST Act 2017 when the officer, after scrutinising your Annual Return (GSTR-9) or periodic returns, finds discrepancies between declared and actual tax liability. Form DRC-01 is a Summary Notice of Tax Demand issued under Section 79 of the CGST Act 2017 when tax, interest, or penalty remains unpaid and recovery proceedings are initiated. Both notices are accessed by the taxpayer through the GST portal (gst.gov.in) under the Services > Returns > Notice or the Compliance > Demand and Recovery sections. ASMT-10 primarily arises from mismatch discrepancies flagged by the Automated Taxpayer Compliance Monitoring System (ACMS) or by officers during annual return scrutiny under Section 44. DRC-01 is triggered when the tax demand under an assessment order under Section 73 (non-fraudulent) or Section 74 (fraudulent) is not paid or contested within the stipulated period. The taxpayer must file a reply in Form DRC-01A through the GST portal, either accepting the demand with payment or contesting it with supporting documents and a request for personal hearing. Both forms are governed by the CGST Act 2017, the CGST Rules 2017 (particularly Rule 142), and communicated exclusively through the official gst.gov.in portal.

Who needs this

Not every GST-registered person will receive an ASMT-10 or DRC-01 notice, but certain compliance risk profiles make it significantly more likely. KAMRIT's notice reply service applies to any taxpayer in these categories.

Regular taxpayers (including normal, composition, and SEZ registrants) who have filed GSTR-1 and GSTR-3B with mismatches above the portal-defined tolerance threshold of ₹5,000 per invoice or 10% of outward tax, whichever is lower.
Businesses flagged by the ACMS (Automated Compliance Monitoring System) on the GST portal for risk scoring based on return filing pattern, credit utilisation, and mismatch ratios.
Taxpayers who have received a demand order under Section 73 CGST Act 2017 (for FY 2017-18 to FY 2022-23 pending cases) and have not paid or appealed within 30 days of the order.
Assessees under scrutiny for suppression of turnover, wrongful Input Tax Credit (ITC) claim, or undervaluation of outward supply under Section 74.
Non-resident taxable persons (NRTP) operating in India who have filed GSTR-3B but have tax shortfalls or mismatches.
Casual taxable persons who have registered temporarily and have unclaimed tax liabilities after filing GSTR-4 or GSTR-1.
GST practitioners or businesses whose annual turnover exceeds ₹2 crore and whose GSTR-9 (Annual Return) shows variance against GSTR-1 and GSTR-3B reconciliation.
Any GST-registered person served with a Form DRC-01 Summary Notice of Tax Demand under Section 79 for recovery of confirmed outstanding tax.
SEZ units and developers who have claimed tax exemption incorrectly and have been issued a demand under Section 73 or Section 74.
Composition taxpayers who have claimed lower tax rates on supplies that do not qualify under Section 10 of the CGST Act 2017.

Documents required

The document stack required for an ASMT-10 or DRC-01 reply is entirely dependent on the specific discrepancies cited in the notice. KAMRIT prepares a bespoke document pack after reviewing the exact notice on the portal.

Original ASMT-10 or DRC-01 notice as downloaded from the GST portal (digital copy with DIN number and date clearly visible).
GSTR-1 (annual or period-wise) and GSTR-3B filings for the relevant tax periods to establish the declared outward supply and tax paid.
GSTR-2A reconciliation statement showing ITC available versus ITC claimed (mandatory for Section 74 cases involving wrongful ITC).
Copies of all invoices (outward supply invoices and purchase invoices) cited in the notice with serial number, date, GSTIN, value, rate, and tax breakdown.
E-way bills (Parts A and B) for the relevant periods, particularly where transportation or stock mismatch is cited by the officer.
Bank statements for the tax periods covered in the demand, to establish actual receipt of tax-paid supplies and credit transfer.
Payment challans (GST PMT-06/08) evidencing any partial tax, interest, or penalty already deposited against the demand.
Form GST DRC-08 (Acceptance of Order) if the demand has been partially or fully confirmed by the proper officer and is being contested on quantum only.
GSTR-9 and GSTR-9C (where applicable for taxpayers above ₹5 crore turnover) reconciling audited annual statements.
Any correspondence, pre-show cause notices, or earlier notices from the department related to the same tax periods.
PAN Card and GSTIN authentication details of the authorised signatory filing the DRC-01A reply.
Digital Signature Certificate (DSC) of the authorised signatory for authenticated portal submission of Form DRC-01A.

How KAMRIT runs it, step by step

KAMRIT manages the end-to-end process of preparing and filing your GST notice reply, from reviewing the notice on the portal to tracking the officer's adjudication order. Every step is documented and shared with you.

Free Consultation and Notice Review. KAMRIT's CA reviews the notice details downloaded from the GST portal, the DIN number, issuing officer details, tax period(s) cited, the nature of discrepancy (mismatch, suppression, wrongful ITC), and the amount demanded including interest and penalty. This review establishes the legal basis of the notice and the applicable response strategy. This step takes 1 working day from receipt of the notice.
Document Collection and Reconciliation. KAMRIT provides a bespoke document checklist based on the specific notice. We collect GSTR-1, GSTR-3B, e-way bills, purchase invoices, and bank statements for the tax periods cited. Our team performs a GSTR-1 vs GSTR-3B reconciliation and cross-references the notice figures against portal records to identify errors in the officer's calculation. This step typically takes 3 to 5 working days depending on document availability.
Drafting the Form DRC-01A Reply. KAMRIT drafts a comprehensive reply in Form DRC-01A (or Form ASMT-10 response, as applicable) on the GST portal. The reply includes a point-by-point response to each discrepancy, supporting calculations with invoice-level evidence, a request for personal hearing before the adjudicating authority, and a verification clause signed by the authorised signatory. Where the demand is partially valid, we advise on the 10% pre-deposit required to stay recovery under Section 107(6) of the CGST Act 2017.
Portal Submission and Deficiency Memo Management. The reply is filed on the GST portal (gst.gov.in) under the taxpayer's credentials. If the proper officer raises a deficiency memo (Rule 142(1A)), KAMRIT receives it, addresses the deficiency within the extended deadline, and resubmits. Portal submission and deficiency resolution typically takes 5 to 7 working days from completion of drafting.
Officer Coordination and Personal Hearing. KAMRIT coordinates with the proper officer for scheduling the personal hearing. We prepare a hearing brief, submit additional written submissions if required, and present the case with supporting documents. This step is managed within 15 to 30 working days of the hearing being scheduled.
Adjudication Follow-Through and Order Tracking. KAMRIT tracks the proper officer's adjudication order under Section 61, 73, or 74. Once the order is passed, we download Form DRC-07 (Summary of the Order), assess the confirmed demand, and advise on the next steps, acceptance and payment, or appeal under Section 107 within 3 months. This step runs 30 to 90 days from the hearing date, entirely within the regulator's timeline.

Timeline

The total end-to-end timeline for a standard ASMT-10 or DRC-01 reply from kickoff to resolution ranges between 45 and 120 working days. KAMRIT controls the first 15 to 30 working days, consultation, document collection, reconciliation, drafting, and portal submission. This is largely within the firm's direct control provided the taxpayer supplies documents promptly. The subsequent stages, officer review, personal hearing scheduling, and adjudication order, are controlled by the Central Board of Indirect Taxes and Customs (CBIC) and state tax departments. The officer typically passes an order within 30 to 60 days after the personal hearing or after the response is filed, though complex cases involving Section 74 (fraud) scrutiny can take 90 to 120 working days. For DRC-01 cases where recovery is imminent, KAMRIT advises on immediate 10% pre-deposit under Section 107(6) to stay recovery while the appeal is prepared. Government fees for filing DRC-01A response are nil, this is a portal-filed reply with no fee component. Stamp duty and courier charges, if any physical representation is required by a specific state officer, are advised on a case-specific basis.

How our pricing compares

KAMRIT's starting price for GST Notice Reply (ASMT-10/DRC-01) is ₹4,899, inclusive of document review, reconciliation, DRC-01A drafting, and portal submission. This is a fixed, transparent fee. Compare the market: ClearTax does not publish standalone pricing for DRC-01A replies on its public fee schedule as of 2026, and user reviews on Paisabazaar and Mouthshut consistently report generic template-based responses with limited officer follow-through for GST notices, their advisory service for demand matters is typically bundled into annual compliance plans starting at ₹5,999. IndiaFilings lists a starting price of ₹3,499 for notice replies but charges an additional ₹2,000 to ₹5,000 for reconciliation work and invoice-level mismatch analysis, which KAMRIT includes in the standard package. Vakilsearch and LegalRaasta do not publish notice reply fees publicly and rely on junior back-office staff rather than qualified CAs for drafting. The KAMRIT price covers what these competitors charge add-on fees for: GSTR-1 vs GSTR-3B reconciliation, e-way bill analysis, and hearing preparation. The value position is straightforward, a qualified CA or GST practitioner handles your response, portal management is included, and there are no hidden charges for deficiency memo resubmission within the initial engagement. Government fee for filing DRC-01A response is zero. The ₹4,899 fee does not include pre-deposit of 10% demand amount required to file a Section 107 appeal, which is a statutory requirement separate from KAMRIT's professional fee.

Common mistakes KAMRIT avoids

First-time respondents to GST notices make predictable, costly errors. Most of these errors result in an ex parte order against the taxpayer, loss of penalty waiver, or recovery action under Section 79. KAMRIT has handled hundreds of notice replies and consistently sees the same mistakes.

Missing the response deadline: Section 61 and Rule 142(1A) mandate filing DRC-01A within the period specified in the notice, typically 30 days. Failure to respond on time allows the officer to pass an ex parte assessment order without considering the taxpayer's submissions.
Using the wrong form number: Some taxpayers file a written letter or email response to the officer instead of using Form DRC-01A on the GST portal, such responses are not legally valid and are treated as no reply.
Not reconciling before responding: Filing DRC-01A without first reconciling GSTR-1 and GSTR-3B figures means the response cannot specifically address each discrepancy cited by the officer, making the reply legally weak.
Omitting the verification clause: Form DRC-01A requires a verification clause signed by the authorised signatory. An unverified reply is returned as deficient and resets the clock under Rule 142(1A).
Ignoring the subsequent demand order: After replying to ASMT-10, taxpayers often ignore the Section 73 or Section 74 demand order that follows. The 30-day window to accept (Form DRC-08) or appeal (Form GST APL-01) is absolute.
Not requesting a personal hearing: For complex mismatches or large demands, failing to appear for the personal hearing means the officer decides solely on paper, usually in the department's favour.
Filing without a CA or GST practitioner: Responding without professional review often means errors in tax calculation, incorrect rate application, or failure to cite relevant case law, all of which prejudice the taxpayer's position.
Paying the demand without contesting: Many taxpayers deposit the full demand including penalty under Section 74 immediately upon receiving DRC-01, forgoing their right to a penalty waiver under Section 75(4) and (5) of the CGST Act 2017.