GST notice for a period you were not registered or not liable

Common types of period errors

• Demand for months before the effective date of registration, based on income tax or bank data.
• Demand for months after cancellation, based on e-way bills or invoices issued by someone else using your old details.
• ITC denied in one year where the invoice and claim belong to the next year.
• Demand under one state GSTIN for supplies made by another branch registered in a different state.
• Interest calculated from the wrong due date.

How to prove the error

• Registration certificate showing the effective date, and the cancellation order with its effective date.
• GSTR-1 and GSTR-3B for the correct period showing where the transaction was reported and tax paid.
• Invoices, e-way bills and books showing the actual date of supply.
• For multi-state businesses, the GSTINs and the location of supply.
• For pre-registration periods, turnover details showing whether registration was required at all.

Reply and next steps

Explain the period error as the first point of your DRC-06 reply, with a clear table of what the notice assumes and what the records show. If the transaction is genuinely taxable in another period that is still open, show that tax was paid there to avoid double demand. If the order is passed despite this, an appeal can point to the record; an obvious mismatch with your own registration dates may also be raised through rectification.

Avoid

Do not ignore the notice because it is plainly wrong; an unanswered notice can still turn into an enforceable order. Do not pay to make it go away without checking whether the tax was already paid in the correct period, which would mean paying twice.

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.