GST CMP-06 explained: answering a CMP-05 notice

Filing CMP-06

The reply is filed online through the notices and orders section on the portal against the CMP-05 notice. It has space for a written reply and attachments. Submit with DSC or EVC and keep the acknowledgement.

Evidence by issue

• Turnover crossing the limit: reconciliation of aggregate turnover from books, bank statements and returns, showing excluded items such as non-business receipts
• Inter-state supplies: invoices and e-way bills showing intra-state delivery, or proof that the alleged sale was not a supply
• Excluded goods: product descriptions, purchase invoices and HSN codes
• Tax collected on bills: copies of bills of supply and correction steps taken
• Signboard and bill wording: photographs and specimen bills

Writing an effective reply

Respond to each ground in the order given. State the facts first, then the legal position. If a lapse is admitted, explain the period affected and any corrective steps, such as withdrawing from composition in CMP-04. Ask for a personal hearing; many are held by video conference.

Where turnover is the issue, remember that aggregate turnover is calculated on an all-India PAN basis and includes exempt supplies, so the reconciliation should cover every registration.

After the reply

The officer issues CMP-07 accepting the reply or denying the option from a specific date. If denied, tax at normal rates and penalty may be determined, and the order can be appealed within 3 months.

Mistakes to avoid

Also check that the reply is filed against the correct notice reference, since a reply filed under the wrong item may not reach the officer handling the case.

• Missing the 15-day window
• Giving totals without a reconciliation
• Ignoring turnover of other GSTINs under the same PAN
• Not asking for a hearing on disputed facts

Get it handled for you

Received a notice like this? Our chartered accountants draft the reply from your records and an authorised representative follows up with the officer, so you do not have to visit the department. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.