The situation
The business received notices under both income tax and GST on linked issues. Unified representation addressed the connected issues together, reduced compliance risk and closed both proceedings efficiently.
Understanding this type of notice
Tax departments increasingly share and compare data. Turnover in GST returns, figures in the income-tax return, and transactions reported in AIS and Form 26AS are matched against each other.
When these do not agree — for example GST turnover higher than the turnover in the ITR — notices can arise under both laws for the same underlying difference.
Answering each notice separately risks giving inconsistent explanations. One reconciliation that explains the difference once, and is used in both replies, is far stronger.
How matters like this are handled
- Collect both notices and identify the common underlying differences.
- Prepare a single reconciliation between GST returns, books, the ITR and AIS / 26AS.
- Explain timing differences, exempt or non-business receipts, and reporting errors with evidence.
- File consistent replies in both proceedings using the same reconciliation.
- Correct the reporting going forward so the mismatch does not recur.
Documents that usually matter
- Both notices
- GSTR-1, GSTR-3B and GSTR-9 for the period
- Income-tax return and audited financials
- AIS and Form 26AS
- A turnover reconciliation statement
Received a similar notice?
- If one department questions a figure, check how the same figure appears under the other law.
- Use one reconciliation and give consistent explanations in both replies.
- Timing differences and non-business receipts are common, explainable causes.
- Fix the reporting to prevent repeat notices.
Frequently asked questions
Why would I get income-tax and GST notices for the same issue?
Because both departments compare your GST returns, income-tax return and AIS data. A difference between them can trigger notices under both laws.
Should the two notices be answered separately?
They are separate proceedings, but the replies should rest on the same reconciliation so the explanations are consistent.
What is the most common mismatch?
Turnover differences between GST returns and the income-tax return, often caused by timing, exempt supplies or reporting errors.
Client details are kept confidential and the facts are summarised. Every notice turns on its own facts and records, so outcomes differ from case to case. This page is general information and not advice on your specific situation. Reviewed 15 October 2026.