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1Scan for outdated or missing drivers - takes under a minute2Clear out junk files and repair common Windows errors3Fix the driver behind crashes, sound loss and screen glitchesFor a covered GST show-cause notice, request a personal hearing in writing in your reply and, where the notice follows the route in rule 142(4), file that reply in FORM GST DRC-06 and select “Yes” for “Option for personal hearing.” Section 75(4) of the CGST Act, 2017 requires an opportunity of hearing when the person chargeable with tax or penalty requests it in writing, or when an adverse decision is contemplated.
When a written hearing request applies
Section 75(4) of the Central Goods and Services Tax Act, 2017 states: “An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.” These are separate triggers: you may request a hearing in writing, and the officer must also grant an opportunity if an adverse decision is contemplated.
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The filing route depends on the notice and the applicable jurisdiction. Rule 142(4) prescribes FORM GST DRC-06 for a reply to a notice whose summary has been uploaded electronically in FORM GST DRC-01. The cited form and rule compilation is dated 2022, so check the notice, current portal instructions, and applicable State or Union Territory rules for a live matter. CBIC: CGST Rules and forms
How to request the hearing through DRC-06
- Identify the proceeding. Check the notice reference number, issue date, financial year, and issuing officer. Confirm whether the notice is one whose summary was uploaded in DRC-01 and whether DRC-06 is the applicable reply route.
- Prepare your written reply. Address the allegations and state expressly that you request a personal hearing. Section 75(4) makes a written request a trigger for the hearing opportunity; do not rely only on an oral request.
- Complete FORM GST DRC-06. For a notice covered by rule 142(4), submit the reply in DRC-06. The form requests taxpayer and notice identifying details, the reply, and details of uploaded documents. Select “Yes” for “Option for personal hearing.” Official DRC-06 form and rule 142(4)
- Attach relevant documents and keep filing proof. Use the form’s document-upload section for supporting material. Save a copy of the submitted reply, attachments, and portal acknowledgement or other proof showing delivery.
- Attend the hearing or request an adjournment if needed. If you cannot attend, make an adjournment request in writing and explain the sufficient cause.
If you need an adjournment
Under section 75(5), the proper officer may grant time and adjourn the hearing for sufficient cause, with reasons recorded in writing. The officer may not grant more than three adjournments to a person during the proceedings. An adjournment is not automatic; explain the reason and make the request promptly.
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Check how the notice was served
The Act lists several ways a communication may be served, including direct delivery, post or courier, email, and making it available on the common portal. Check the service details and dates shown on the notice and in your portal account, since these can matter to the response timetable. CBIC: Central Goods and Services Tax Act, 2017
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Confirm the route for your particular notice
DRC-06 is the prescribed route described in rule 142(4) for a reply to a notice whose summary was uploaded in DRC-01; it should not be assumed to cover every kind of adjudication proceeding. Verify the directions in your notice and the current portal workflow, along with the applicable State or Union Territory enactment and rules. This is general procedural information, not advice on the merits of a specific demand.
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