Free tools Windows power users keep installed
One-click scans. No signup required.
Read the complete notice, identify its legal provision and tax period, and reconcile each allegation with your records before replying. For the Rule 142 process described here, Form GST DRC-06 is used to submit the reply and supporting documents and to indicate whether you request a personal hearing. The correct route and deadline depend on the notice, the period involved, and the law in force.
1. Retrieve the complete notice and record the key details
Do not draft a reply from an email alert, an informal message, or a short portal summary alone. Obtain and read the complete notice and the records available on the GST common portal. Make a working copy and note:
As an Amazon Associate I earn from qualifying purchases.
- Notice reference number, issue date, issuing authority, and service details.
- The statutory provision cited and the financial year and tax period covered.
- Each allegation, the facts and documents relied upon, and the department’s tax, interest, and penalty calculations.
- The response deadline and any information about a personal hearing.
Where applicable, compare the notice with its DRC-01 electronic summary. The summary is not the complete notice: read the underlying notice to understand the allegations and material relied upon. CBIC Instruction No. 04/2023-GST, dated 23 November 2023, says that summaries of specified notices are to be served electronically in DRC-01 and order summaries uploaded in DRC-07. The instruction describes the electronic-summary requirement; a missing summary does not, by itself, establish that a notice is invalid.
Recommended Free Tools
2. Match the provision to the tax period and allegation
Check the period before relying on a section’s timelines or consequences. In the CBIC text of the Central Goods and Services Tax Act reviewed on 4 October 2026, sections 73 and 74 are stated to apply to determination for periods up to FY 2023-24:
#1 Best Overall
- OUR MOST ADVANCED SCANSNAP. Large touchscreen, fast 45ppm double-sided scanning, 100-sheet document feeder, Wi-Fi and USB connectivity, automatic optimizations, and support for cloud services. Upgraded replacement for the discontinued iX1600
- CUSTOMIZABLE. SHARABLE. Select personalized profiles from the touchscreen. Send to PC, Mac, mobile devices, and clouds. QUICK MENU lets you quickly scan-drag-drop to your favorite computer apps
- STABLE WIRELESS OR USB CONNECTION. Built-in Wi-Fi 6 for the fastest and most secure scanning. Connect to smart devices or cloud services without a computer. USB-C connection also available
- PHOTO AND DOCUMENT ORGANIZATION MADE EFFORTLESS. Easily manage, edit, and use scanned data from documents, receipts, photos, and business cards. Automatically optimize, name, and sort files
- AVOIDS PAPER JAMS AND DAMAGE. Features a brake roller system to feed paper smoothly, a multi-feed sensor that detects pages stuck together, and skew detection to prevent paper damage and data loss
| Route in the cited Act text | Allegation category | Period stated in that text |
|---|---|---|
| Section 73 | The specified non-fraud category | Periods up to FY 2023-24 |
| Section 74 | Alleged fraud, wilful misstatement, or suppression of facts to evade tax | Periods up to FY 2023-24 |
This distinction identifies the route described in that Act text; it does not determine whether the allegation is correct. Do not automatically apply sections 73 or 74, their timelines, or their consequences to a period from FY 2024-25 onward. For later periods, check the current official Act, rules, amendments, and the provision actually cited in the notice. The precise route and any payment or penalty consequences depend on those sources and the facts.
3. Reconcile each allegation against your records
Build the response around the issues the notice actually raises. Gather only records relevant to those issues, which may include returns, invoices, credit notes, ledgers, payment records, input tax credit support, reconciliations, and correspondence. Do not state that a document exists unless you have it.
Rank #2
- FAST DOCUMENT SCANNING — Document scanner with feeder allows you to speed through stacks with a 50-sheet Auto Document Feeder (ADF); Efficient office scanner to help you scan more productively
- INTUITIVE, HIGH-SPEED SOFTWARE — Quickly scan with this desktop document scanner; Epson ScanSmart Software lets you easily preview scans, email files, upload to the cloud, and more; Plus, automatic file naming saves even more time
- SEAMLESS INTEGRATION — Easily incorporate your data into most document management software with the included TWAIN driver; Office document scanner integrates seamlessly with business workflows
- EASY SHARING — Duplex scanner allows you to scan straight to email or popular cloud storage2 services like Dropbox, Evernote, Google Drive, and OneDrive for simple storage and sharing
- SIMPLE FILE MANAGEMENT — Scanner allows the creation of searchable PDFs with Optical Character Recognition (OCR) and convert scans to editable Word or Excel files effortlessly; Designed for home and office document scanning
Prepare an issue-by-issue working schedule
For every allegation, record the department’s stated amount and calculation, your own position, the supporting records, and any difference that remains. Separate tax, interest, and penalty rather than treating a combined demand as one figure. If you accept only part of an amount, show the part accepted and explain how you calculated it.
Outdated Drivers Are Slowing You Down
One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchWindows Errors? Fix Them Before They Spread
Repair common Windows errors and clear accumulated junk for a smoother, more stable PC - no reinstall needed.Free scan · no reinstall- Admitted: identify the amount and records supporting the position.
- Disputed: state the specific factual or legal basis for the disagreement and identify the evidence.
- Partly admitted: separate the accepted and disputed portions and reconcile each one.
4. Draft a point-by-point reply
A reply should let the officer trace each statement to the relevant allegation and evidence. A practical structure is:
Rank #3
- FITS SMALL SPACES AND STAYS OUT OF THE WAY. Innovative space-saving design to free up desk space, even when it's being used
- SCAN DOCUMENTS, PHOTOS, CARDS, AND MORE. Handles most document types, including thick items and plastic cards. Exclusive QUICK MENU lets you quickly scan-drag-drop to your favorite computer apps
- GREAT IMAGES EVERY TIME, NO EXPERIENCE REQUIRED. A single touch starts fast, up to 30ppm duplex scanning with automatic de-skew, color optimization, and blank page removal for outstanding results without driver setup
- SCAN WHERE YOU WANT, WHEN YOU WANT. Connect with USB or Wi-Fi. Send to Mac, PC, mobile devices, and cloud services. Scan to Chromebook using the mobile app. Can be used without a computer
- PHOTO AND DOCUMENT ORGANIZATION MADE EFFORTLESS. ScanSnap Home all-in-one software brings together all your favorite functions. Easily manage, edit, and use scanned data from documents, receipts, business cards, photos, and more
- Taxpayer identification and notice reference.
- A short outline of the response and the issues in dispute.
- Any supported preliminary objections, such as jurisdiction, service, limitation, or missing relied-upon particulars. Explain the facts and basis; do not assume that identifying a procedural concern automatically invalidates the notice.
- A response to each allegation, in the order raised, with the relevant facts and legal grounds.
- A reconciliation of the tax, interest, and penalty calculations.
- An indexed list of attachments explaining what each document supports.
- Your choice about requesting a personal hearing, followed by the required verification and authorized-signatory details.
Use clear labels for attachments and refer to those labels in the relevant parts of the reply. Keep factual statements precise; unsupported assertions make it harder to assess the response.
5. Submit the reply through the applicable process
For the Rule 142 process described in the cited CGST Rules, Form GST DRC-06 is the reply form under Rule 142(4). The form provides fields for the notice reference and date, financial year, reply, uploaded-document list, personal-hearing choice, and verification. Confirm the current form and filing workflow on the GST portal and follow the process and deadline stated in the applicable notice; portal menus and filing steps may change.
Rank #4
- PORTABLE SCANNER FOR USE ON-THE-GO — The fastest and lightest mobile single-sheet-fed compact document scanner in its class¹
- QUICK DOCUMENT SCANNING ― This Epson ultra-fast scanner scans a single page as quickly as 5.5 seconds²; Windows and Mac compatible
- VERSATILE PAPER HANDLING ― Portable scanner scans documents up to 8.5 x 72 in; Also easily digitizes receipts and ID cards to make accounting, bookkeeping, and organizing simpler
- INTUITIVE, HIGH-SPEED SOFTWARE — Epson ScanSmart Software³ is a smart tool allowing you to easily scan, review, and save; Stay organized easily with the help of this Epson scanner
- EASY SETUP — USB-powered connect to your computer for quick and simple scanning; No batteries or external power supply required to operate portable document scanner; Standard Connectivity: USB 2.0
- Complete the reply and verify that the notice reference, period, and taxpayer details match the notice.
- Upload the indexed supporting documents in the prescribed process and check that the files are readable and complete.
- Indicate whether you request a personal hearing and complete the form’s verification and signatory requirements.
- Submit before the deadline applicable to your notice and save the portal acknowledgement or reference number.
There is no universal response deadline that should be assumed for every GST notice. Check the actual notice and applicable law. If the deadline is unclear or the record is incomplete, obtain qualified advice promptly rather than ignoring the notice.
6. Decide whether to request a personal hearing
DRC-06 includes a yes-or-no choice about a personal hearing. Consider whether explaining a disputed computation, factual record, or legal issue orally would assist in your case, and discuss the choice with your adviser where the stakes or legal issues warrant it. Requesting a hearing is not a substitute for a complete written reply and supporting records. The appropriate choice depends on the notice and the circumstances; the form alone does not establish what strategy is best.
Best Value
- EFFORTLESS WIRELESS SCANNING — With a 4.3 in touchscreen and wireless connectivity this high-speed document scanner sends scans straight to your smartphone, tablet, computer, or cloud storage account1 so your data is available where you need it
- SPEEDY PAPER HANDLING — 100-sheet Auto Document Feeder (ADF) allows desktop scanner to handle various paper types and sizes in one go; Designed for reliability
- NO COMPUTER NEEDED — Wireless scanner also allows you to save scanned documents directly to USB, email or popular cloud services¹ like Dropbox, Evernote, Google Drive, and OneDrive without a computer
- QUICK ORGANIZATION — High-speed Epson desk scanner digitizes documents at up to 35 pages per minute2; Also operates as a double-sided scanner, capturing both sides of documents with Single-Step Technology
- SIMPLE FILE MANAGEMENT — Document scanner with feeder allows the creation of searchable PDFs with Optical Character Recognition (OCR) and converts scans to editable Word or Excel files effortlessly; Designed for home and office document scanning
7. Keep the filing record and track what follows
Retain the filed DRC-06, the exact attachments submitted, the acknowledgement or reference number, copies of the notice and portal summaries, and any later hearing notice or order. Keep a dated copy of the final submission so you can establish what was filed.
If an order follows, read the full order rather than relying only on DRC-07. Under CBIC Instruction No. 04/2023-GST, DRC-07 carries an order summary, including payable tax, interest, and penalty as applicable; it is not a substitute for understanding the full order and its reasoning.
When to get professional review
Consider consulting a chartered accountant, GST practitioner, or tax lawyer if the notice alleges fraud or suppression, involves a substantial demand, raises a complex classification or input tax credit issue, or turns on limitation, service, a hearing, or a possible appeal. Professional review is especially useful where the correct statutory route or the legal effect of a procedural issue is uncertain.
Quick Recap
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
