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If a GST notice’s summary has been uploaded electronically in FORM GST DRC-01, rule 142(4) of the CGST Rules specifies FORM GST DRC-06 for the reply. Address the allegations in the complete notice point by point, link each factual response to labelled supporting records, and follow the deadline and filing directions in your notice. Not every document called a GST show-cause notice necessarily follows this DRC-06 route.
First, identify the notice and the procedure that applies
Read the complete notice, its annexures and relied-upon material—not only an electronic summary. Rule 142 describes DRC-01 summaries accompanying certain notices and DRC-02 summaries for certain statements. The applicable form and process depend on the proceeding and the law invoked; a notice may arise under CGST, a corresponding State or Union Territory GST law, IGST, or a particular procedure.
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The CBIC-hosted CGST Rules, 2017 PDF contains rule 142 and is dated 2021. Check the current applicable rules and the live GST Portal instructions before filing, since later amendments or a proceeding-specific process may matter.
Record the key details before drafting
- Notice number, issue date and service details shown.
- Financial year or tax period, and the statutory section cited.
- Each allegation, the proposed tax, interest and penalty, and any supporting documents referred to.
- The response deadline and any hearing instructions stated in the notice.
Check the legal section and deadline
The cited CGST Act text distinguishes sections 73 and 74: section 73 concerns cases other than fraud, wilful misstatement or suppression to evade tax, while section 74 concerns those specified fraud-related grounds. Their procedures and consequences should not be treated as interchangeable. The CBIC-hosted CGST Act page is older and does not establish the complete current provisions or deadlines, so verify the version and effective date applicable to your notice.
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The GST Portal’s appeal FAQ lists section 74A among categories of demand orders that may be appealed, but does not explain the rules for replying to a notice under that section. Do not infer a reply deadline or payment consequence for section 74A from that FAQ. Check current authoritative legal material or get qualified advice where the section, effective date or consequences are disputed.
Draft the reply around the allegations and your records
FORM GST DRC-06 provides fields for the taxpayer’s GSTIN and name, notice reference and issue date, financial year, reply, list of uploaded documents, personal-hearing option and authorised-signatory verification. The CBIC-hosted forms PDF contains the prescribed form; use the applicable live portal process to confirm current filing requirements.
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- Make an allegation-to-evidence schedule. For each numbered allegation, record whether the facts are admitted, disputed or require clarification. Note the record that supports your response and assign it a clear attachment label, such as “A1” or “A2.” This is a practical way to organize a reply, not a prescribed exhaustive evidence checklist.
- Respond in the same order as the notice. State the relevant facts, identify the supporting attachment by label, and then set out the legal point if one is needed. Keep each answer tied to the allegation it addresses; avoid unsupported assertions and do not treat the notice summary as a substitute for annexures or relied-upon documents.
- Explain calculations so they can be checked. For a reconciliation difference, identify the period, amount, source records and calculation method. Where the records do not resolve an issue, say what clarification is needed rather than presenting an assumption as established fact.
- Prepare a readable, consistent attachment list. Make sure labels used in the reply match the uploaded files and that the documents are legible and relevant to the points they support.
Request a personal hearing when appropriate
DRC-06 includes a personal-hearing option. Section 75 of the CGST Act says an opportunity of hearing is to be granted where it is requested in writing or where an adverse decision is contemplated. If you want a hearing, state the request explicitly in writing and retain it with the filed reply. The CGST Act text should be checked against current applicable law.
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Follow the notice’s filing directions and the live GST Portal process for that proceeding; do not assume every case has the same screens or upload rules. Before submission, check that the reply is complete, the hearing choice is recorded if applicable, and each attachment opens and is readable. Save a copy of the submitted reply and attachments, along with the portal acknowledgement, ARN or other receipt and any separate hearing request. The cited rule and form establish the DRC-06 route for the specified rule 142 situation, but do not establish current portal file-size limits or every screen in the filing flow.
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When to seek GST advice
Consider having a qualified GST practitioner or indirect-tax lawyer review the response if the notice alleges fraud or suppression, involves substantial liability, raises complex input-tax-credit or reconciliation issues, or has a near deadline. In particular, professional review can help assess whether the cited provision and legal version fit the facts before you make admissions or choose a response strategy.
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