What to Do After Receiving an Income Tax or GST Notice

1. Stay Calm and Verify the Notice

Receiving an official communication from the Income Tax Department or GST authorities can be concerning, but many notices are routine inquiries, automated intimations, or requests for factual clarification.

The first step is to verify the authenticity of the notice via the official portal and note the Document Identification Number (DIN) and the specific response deadline.

2. Understand the Specific Section and Query

Examine the notice to understand the section under which it is issued. Common examples include Section 143(1) intimations regarding calculation differences, Section 139(9) defective return notices, or GST notices regarding ITC differences between GSTR-3B and GSTR-2B.

Identify whether the authority is asking for a numerical reconciliation, specific supporting bills, or an explanation of a transaction.

3. Gather Underlying Financial Records

Collate the return filed for that assessment year, computation sheet, Form 26AS/AIS, and relevant bank statements or supplier ledgers referenced in the communication.

Having organized records ready enables a clear factual review and helps draft an accurate response without contradictory statements.

4. Seek Professional Review and Respond within Timeline

Avoid ignoring the notice or submitting an unreviewed, hurried response. A structured written reply referencing verifiable records should be prepared and submitted electronically within the statutory window.