A GST demand or show-cause notice is generally a proposed claim and an opportunity to respond; an assessment or adjudication order records a determination by the proper officer. First identify the document and the section it cites. Then meet the deadline stated in the notice—or, if an order has been communicated, promptly check the appeal route and limitation period that apply to your case.
How a GST notice differs from an order
A demand or show-cause notice ordinarily sets out the authority’s allegations or proposed demand and asks why specified tax, interest or penalty should not be paid. For example, sections 73 and 74 of the Central Goods and Services Tax Act address certain demands involving, respectively, non-fraud cases and allegations of fraud, wilful misstatement or suppression to evade tax. A notice is not, merely because it has been issued, the final adjudication. The CGST Act text hosted by CBIC describes the show-cause function in section 73.
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An assessment or adjudication order records the officer’s determination after considering the matter. GST communications can follow different statutory routes, so do not rely on a document’s informal label alone: read its title, the section cited and its operative portion. The Act and the CGST demand rules provide the relevant legal context.
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Outbyte PC Repair FREEClear out junk files and repair common Windows errorsFree Scan →Outbyte Driver Updater FREEFix the driver behind crashes, sound loss and screen glitchesFind Drivers →| Document stage | What it generally does | What to consider next |
|---|---|---|
| Intimation, statement or show-cause/demand notice | Sets out information, allegations or a proposed demand; a show-cause notice provides an opportunity to answer. | Verify the document and cited provision, reconcile the claim, and submit a complete response by the applicable deadline. |
| Assessment or adjudication order | Records a determination by the proper officer. | Review the findings and amounts, then promptly assess appeal rights, deadlines and any payment or pre-deposit requirements. |
What to do when a notice arrives
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Preserve the notice and check its authenticity
Record when and how it was served. Check the GST portal and save the complete notice, attachments, summaries and related correspondence. Where applicable, compare the notice with its electronic summary: Rule 142 provides for summaries of specified notices and statements, including DRC-01 and DRC-02. The rule also refers to DRC-03 payment intimation in specified circumstances. See the CBIC-hosted Act and rules.
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Identify the legal route and the issue
Note the issuing officer, statutory section, tax period and alleged issue—such as short payment, refund or input tax credit. Establish whether the document is an intimation, statement, show-cause notice, assessment order or adjudication order; those stages can call for different actions.
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Reconcile the demand against your records
Compare the allegations and calculations with relevant returns, invoices, ledgers, payment records, input-tax-credit evidence and earlier submissions. Separate amounts you accept, dispute or cannot yet explain. Keep the calculations and supporting documents together so each point in the notice can be answered against the record.
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File a specific reply by the applicable deadline
Use the response deadline stated in the notice, and verify it against the provision and rules that apply to that document. There is no single response period established for every notice type. Address the allegations in order, explain the factual and legal basis for your position, attach relevant evidence and request a hearing where appropriate under the applicable provision. The CGST Act text recognizes the opportunity to show cause.
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Keep proof that your reply was filed
Retain the submitted response, attachments, portal acknowledgment and any subsequent hearing record. Do not treat an informal email or an uploaded draft as proof that a complete filing was made.
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What to do when an order arrives
Read the order’s operative portion, findings and calculations for tax, interest and penalty. Record the date it was communicated. If the outcome is adverse, promptly check the appeal provision, filing requirements and any payment or pre-deposit conditions that apply to your case.
Section 107(1) of the CBIC-hosted CGST Act text states a three-month period from communication of the decision or order for an appeal to the Appellate Authority, and provides for a further month where sufficient cause is accepted. This text may not reflect every later amendment or resolve how the rule applies to a particular matter. Verify the current law, applicable facts and actual deadline before relying on that period. CBIC’s appeal rules describe FORM GST APL-01 and related filing and acknowledgment steps.
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A reply to a show-cause notice and an appeal against an order are different procedural steps. They can have different forms, limitation periods and payment requirements. Do not assume that filing an appeal automatically stays recovery; whether recovery is affected depends on the current law and circumstances.
Check whether a narrowly defined relief applies
Section 128A waiver for certain historical section 73 matters
CBIC Circular 238/32/2024-GST explains aspects of the section 128A waiver route for defined historical section 73 cases, including specified forms and conditions. It is not a general waiver of every GST demand. Check the covered period, procedural stage, payment conditions, relevant notifications and your eligibility. The circular also discusses withdrawal of certain appeals or writ petitions in covered situations, so review the consequences for your case before taking action.
Retrospective ITC changes for specified section 16(4) cases
CBIC Circular 237/31/2024-GST addresses retrospective amendments to input-tax-credit provisions in specified cases involving section 16(4) demands. It discusses matters at different procedural stages, including cases with no demand notice yet and cases where a notice or order exists. It is relevant only if the facts and statutory conditions fit; it does not resolve unrelated ITC disputes.
When to get case-specific help
Consider consulting a qualified GST practitioner or tax lawyer if the amount is material, fraud or suppression is alleged, the facts span multiple tax periods or registrations, or the applicable deadline or remedy is unclear. Share the complete notice or order, proof of service, portal summaries and the records used to reconcile the demand. A professional can assess the facts and current law; no general article can determine whether a particular notice or order is valid.
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