The Tool Desk
Outbyte PC Repair FREERepair Windows errors before they cause bigger problemsFix Now →Outbyte Driver Updater FREEScan for outdated or missing drivers - takes under a minuteDriver Scan →The first step is to identify which GST communication you received. A show-cause notice whose summary is uploaded in FORM GST DRC-01 is normally answered in FORM GST DRC-06 under Rule 142(4) of the CGST Rules. An ITC mismatch intimation in DRC-01C follows a different Part A/Part B process, while DRC-01D is a recovery intimation that the portal functionality note says cannot be answered online and carries a seven-day payment direction.
Open the complete notice and every annexure before doing anything on the portal. Record the GSTIN, notice number, issue date, statutory section, tax period, allegations, amounts, documents requested and the response date stated in that particular notice. The summary alone may not contain the facts needed to prepare a defensible reply.
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Start by checking the notice type
“GST demand notice” is a broad expression. The number printed on the communication determines whether you should prepare a written reply, explain an input-tax-credit mismatch, or make a payment. Do not open a DRC-06 reply merely because a notice relates to tax, interest or penalty.
| Communication | What it is for | What you do online | Important consequence or timing |
|---|---|---|---|
| DRC-01 summary of a show-cause notice | A summary of a notice issued under a covered provision of the CGST Rules. | Prepare and furnish the representation in FORM GST DRC-06 through the case workflow available for that notice. | Use the reply date in the full notice and the governing provision. There is no universal DRC-06 number of days established for every case. |
| DRC-01C | Intimation of specified input-tax-credit differences. | File Part B under Services > Returns > Return Compliance > ITC Mismatch (DRC-01C). You may provide a DRC-03 payment ARN, an explanation, or both. | Failure to file Part B can prevent filing GSTR-1 or IFF for a subsequent period until the response is filed. |
| DRC-01D | Recovery intimation after an earlier demand or order. | Review it under Services > User Services > View Additional Notices/Orders. The portal functionality note says no reply can be submitted to this intimation. | Payment is directed within seven days from issue; otherwise recovery proceedings may be initiated. |
If the heading, form number or action in your communication does not fit one of these descriptions, read the full notice and obtain professional advice before selecting a response option. A DRC-03 payment, an appeal and a DRC-06 reply are separate procedures.
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What DRC-06 is and when it applies
Rule 142(4) of the CGST Rules states: “the reply to any Notice issued under any section whose summary has been uploaded electronically in FORM GST DRC-01 under sub-rule (1) shall be furnished in FORM GST DRC-06.” The prescribed form is headed “Reply to the Show Cause Notice”.
That rule links DRC-06 to the covered show-cause proceedings, not to every message that mentions a demand. The full notice controls the allegations, period, computation and date by which the authority expects your response. A DRC-01 summary is an electronic summary; it does not replace the detailed notice or its annexures.
Sections that may appear in the notice
For periods through financial year 2023–24, section 73 generally concerns tax not paid or short-paid, erroneous refunds, or wrongly availed or utilised input tax credit without fraud, wilful misstatement or suppression. Section 74 addresses those situations where the notice alleges fraud, wilful misstatement or suppression to evade tax. These descriptions are context only: the wording of your notice, the tax period and amendments applicable to that period govern the case.
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Current Rule 142 material also includes section 74A. Therefore, do not assume that a notice must cite section 73 or 74. Copy the exact section and sub-section from the notice into your working papers and have a tax professional check the provision if the allegation or period is unclear.
Collect the information before opening the reply screen
Make a working copy of the notice, DRC-01 summary and every annexure. Keep the original files unchanged. The following checklist prevents a common error: answering the summary while overlooking a table, invoice list or calculation in an attachment.
- GSTIN and the registered legal name.
- Notice or reference number and issue date.
- Financial year and tax period, including the return months or quarters covered.
- Statutory section and sub-section cited.
- Each allegation, such as an unpaid tax liability, excess refund, ineligible ITC, interest or penalty.
- The tax, interest, penalty and any other amount shown separately.
- The reply-by date, hearing date (if already fixed) and the officer or jurisdiction shown.
- Returns, invoices, e-way bills, books, payment challans, contracts, reconciliations and correspondence that answer each allegation.
Build a simple issue list before drafting. Give every allegation a number and note the document that proves your answer. If an amount is accepted, disputed, already paid or arithmetically wrong, mark that status separately rather than treating the entire notice as one undifferentiated dispute.
Draft a DRC-06 reply that an officer can trace
The official form provides fields for the GSTIN, name, show-cause notice reference and issue date, financial year, written reply, uploaded documents, personal-hearing preference and authorised-signatory verification. It does not prescribe a particular argumentative style. A clear issue-by-issue structure makes the information in those fields usable.
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1. Identify the proceeding
At the top of the reply, reproduce the GSTIN, legal name, notice reference, issue date, financial year and tax period exactly as shown. State that the submission is the reply to that specific show-cause notice. If more than one notice is visible in the account, do not combine them unless the authority has expressly treated them as one proceeding.
2. Give a short position statement
In a few sentences, state whether you dispute the demand in full, accept part of it, or are providing records to correct a factual or calculation error. This helps the reader understand the relief you seek before the detailed explanations begin.
3. Answer each allegation separately
Use headings that mirror the notice: for example, “Allegation 1—difference in outward tax,” “Allegation 2—ITC identified as ineligible,” or “Allegation 3—interest computation.” For every item, explain the relevant facts, show the calculation and identify the supporting record. If the notice cites a return, invoice or transaction, quote its date, number and amount so the officer can locate it quickly.
4. Reconcile the numbers
Where the dispute concerns a difference between returns, books, invoices or portal data, show both sides of the reconciliation. Identify timing differences, amendments, credit notes, reverse-charge entries, duplicate lines or payments that the notice may not have considered. Use a separate schedule when the figures are too detailed for the reply field, and refer to that schedule by file name or page number.
5. Index the documents
List every uploaded document in the same order in which it is discussed. A useful index states the document description, period, relevant invoice or return reference and the allegation it supports. Do not upload unrelated records merely to increase the volume of the submission; explain why each attachment is relevant.
6. State the relief requested
Conclude the substantive portion by stating exactly what you want the authority to do: drop an allegation, correct a computation, recognise tax already paid, restrict the demand to an admitted amount, or consider a particular document. If you accept an amount, identify the component and payment reference rather than implying that every part of the notice is admitted.
7. Choose the hearing option carefully
The form includes an option for a personal hearing. Select the option that matches your needs and briefly explain any issue that requires oral clarification, such as a complex reconciliation or a disputed interpretation. A hearing request does not replace the written explanation and documents.
8. Complete verification
The authorised signatory must complete the verification fields, including name, designation and date, using the signatory permitted for the GST registration. Check the declaration and the signatory details before filing. A reply that is substantively correct can still be delayed if the verification is incomplete.
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How to submit a DRC-06 reply online
Official material confirms the form and general notices-and-orders services, but a current, screen-by-screen DRC-06 manual was not established. Portal labels and case actions can change. Use the following cautious workflow and rely on the buttons displayed for your specific notice rather than assuming every taxpayer sees an identical menu.
- Sign in to the GST Portal. Use the credentials for the GSTIN named in the notice and check that you are operating in the correct taxpayer account.
- Open the relevant notices or orders service. The portal functionality material says a DRC-01 summary may be available under Services > User Services > Additional Notices & Orders. Your account may present a revised label or a case-specific entry.
- Match the case. Compare the displayed notice number, issue date, financial year and tax period with your downloaded notice. Do not select a similarly named case.
- Use the available reply action. Select the option that opens the response for that show-cause notice. If the screen offers DRC-06 or a reply to the DRC-01 case, confirm the reference before continuing.
- Enter the written reply. Paste or type the final issue-by-issue response into the reply field, preserving headings and numbering. Keep a copy of the exact text you submit.
- Add the indexed documents. Attach only the supporting records identified in your index. The available official material does not establish DRC-06-specific file-size, file-type or count limits, so follow the limits and error messages shown by the live portal rather than relying on an old guide.
- Set the hearing preference and complete verification. Review the GSTIN, notice reference, issue date, financial year, reply text, attachments and authorised-signatory details before using the filing action.
- Authenticate and submit. Complete the authentication method offered for the case. Do not close the browser until the portal confirms that the submission has been accepted.
- Save the final evidence. Download or print the filed reply, attachment list and whatever final acknowledgement or reference the live portal generates. The available sources do not establish a DRC-06-specific acknowledgement label or format, so retain the actual evidence shown to you rather than looking for a particular acronym.
Take a screenshot only as a supplement; retain the downloaded filing and acknowledgement in a dated folder. If a tax adviser or authorised representative prepared the response, give that person the same records so the filed version can be reproduced.
Do not use DRC-06 for a DRC-01C mismatch
DRC-01C is an input-tax-credit mismatch intimation with its own response process. It is not the DRC-06 show-cause reply described by Rule 142(4).
Open the DRC-01C service
- Sign in to the GST Portal.
- Go to Services > Returns > Return Compliance.
- Select ITC Mismatch (DRC-01C) and open the relevant intimation.
- Review the Part A difference, the periods covered and the system calculation before preparing Part B.
Choose the Part B response
The GSTN tutorial describes three practical choices: provide the ARN of a DRC-03 payment, explain the ITC difference, or provide both a payment reference and an explanation. Match the choice to the facts. A payment ARN does not explain a difference that is genuinely caused by a timing or data issue, and an explanation does not substitute for payment where tax is actually admitted.
The described workflow requires filing by the authorised signatory and offers electronic verification (EVC) or a digital signature certificate (DSC). After filing, download the completed form and keep the acknowledgement or filing evidence generated by the portal.
Why the Part B response matters
The GSTN FAQ says that failure to file Part B after a DRC-01C intimation can prevent filing GSTR-1 or the invoice furnishing facility (IFF) for a subsequent period. Once Part B is filed, filing can resume; if the portal does not update immediately, the FAQ suggests logging out and signing in again after a short delay. That consequence is specific to the mismatch workflow and should not be attributed to an ordinary DRC-06 case.
DRC-01D is a recovery intimation, not a reply form
The GSTN functionality compilation describes DRC-01D as a recovery intimation available under Services > User Services > View Additional Notices/Orders. It states that taxpayers cannot submit a reply to the intimation and directs payment within seven days from the date of issue. If payment is not made, recovery proceedings may be initiated.
Read the underlying order, demand details and payment instructions immediately. Do not respond by uploading a DRC-06 simply because the message appears in the notices area. If you believe the recovery is based on a payment already made, a wrong GSTIN, an incorrect order or another serious error, obtain professional advice promptly on the remedy available for that underlying order.
Deadlines: use the date in your notice, not a borrowed number
The official rule and form establish DRC-06 as the response form, but they do not establish one universal reply period for every DRC-01 show-cause notice. The date and instructions in your actual notice, together with the applicable statutory provision and amendments, control. Do not copy a “30-day DRC-06 deadline” from a generic article. A 30-day reference in Rule 142 relates to specified payment or conclusion provisions and is not automatically the reply period for every case.
Likewise, a DRC-03 payment window is not a DRC-06 deadline. An appeal period is a later stage after an order, not permission to ignore a pending show-cause notice. The GST Portal appeal FAQ extract describes a general three-month period from communication of an order, with possible condonation of up to one additional month for sufficient cause; that period must not be presented as the deadline for filing DRC-06.
If the date is near, missing or inconsistent between the summary and the full notice, preserve evidence of when you accessed the communication and seek qualified GST advice immediately. Submit a complete response as early as practicable rather than waiting for the final day.
What to do when the portal does not behave as expected
The notice is not visible
Confirm that you signed in to the GSTIN named in the notice and that you are looking in the notices/orders area rather than the returns service. Search using the notice number and issue date shown on the PDF. Keep the notice email, downloaded PDF and any service-request record as evidence while you seek help through the portal or your jurisdictional office.
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First check whether the communication is DRC-01D, because the functionality note says that form does not accept a reply. If it is DRC-01C, use the Return Compliance service instead of the DRC-06 route. For a genuine DRC-01 show-cause notice, do not guess at an alternate form; verify the case reference and obtain assistance if the expected action is absent.
An attachment is rejected
Read the on-screen error and adjust only what the portal requires. Keep the original document and an unaltered copy of the version submitted. Because official DRC-06 upload limits were not established, do not rely on an old file-size claim. If a schedule is too large, ask the authority or a qualified adviser what alternative submission is accepted, and record that communication.
The acknowledgement is not displayed
Check the case history, downloads and registered email, then sign in again and look for the filed response. Preserve the submission time, the text, the attachment index and any reference actually shown. Do not assume that a browser timeout means the filing failed or that a particular acknowledgement number must exist.
The notice contains a calculation you cannot reproduce
Reconcile the authority’s figures with returns, books, invoices and payment records before arguing the legal position. Mark each unexplained line and request clarification in the reply or hearing request. For material amounts, ask a qualified GST professional to review the computation and statutory section before submission.
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A GST professional or indirect-tax lawyer can be particularly useful where the notice alleges fraud or suppression, covers several tax periods, involves substantial ITC, proposes a penalty, relies on a complex reconciliation, or arrives close to the response date. Professional assistance is not stated to be mandatory in every DRC-06 case, but an adviser can test the calculation, identify the correct provision and ensure that admissions, payment references and hearing requests are consistent.
Give the adviser the complete notice, all annexures, return data, ledgers, invoices, payment evidence, prior correspondence and a copy of any draft or filed reply. Keep control of the GST account and verify the final text before authorising submission.
Quick Recap
Final filing checklist
- You identified whether the communication is DRC-01/DRC-06, DRC-01C or DRC-01D.
- You read the full notice and annexures, not only the portal summary.
- You copied the GSTIN, notice reference, issue date, financial year, tax period and statutory section accurately.
- You used the deadline stated in the actual notice and did not substitute a DRC-03 or appeal deadline.
- Your DRC-06 response answers every allegation with facts, calculations and indexed evidence.
- You selected the personal-hearing option deliberately and completed authorised-signatory verification.
- For DRC-01C, you filed Part B through Return Compliance and included the DRC-03 ARN, explanation or both as appropriate.
- For DRC-01D, you followed the seven-day payment direction rather than searching for a reply button.
- You saved the submitted text, attachments, completed form and the acknowledgement or reference produced by the live portal.
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