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To request a personal hearing in a GST proceeding, make the request in writing through the channel and form that apply to your notice, then save the exact submission and its acknowledgement or other delivery evidence. For a demand notice covered by Rule 142(4) of the CGST Rules, the reply is filed in FORM GST DRC-06, which includes a personal-hearing choice. That form is not established as the route for every GST proceeding.
What the CGST Act says about a hearing request
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.” The provision addresses the hearing opportunity in those circumstances; it does not prescribe one form or filing channel for every GST process. Read section 75 of the CGST Act.
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When to use FORM GST DRC-06
For the demand-notice route covered by Rule 142(4), the prescribed reply or representation is made in FORM GST DRC-06. The form provides fields for the GSTIN, name, show-cause notice reference and date, financial year, written reply, list of uploaded documents, personal-hearing selection, and authorized-signatory verification. Select “Yes” in the personal-hearing option if you are requesting one, and complete the remaining relevant fields and verification. See Rule 142(4) in the CGST Rules and the official DRC-06 form.
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If your matter is not a demand notice covered by Rule 142(4), do not assume DRC-06 applies. Check the notice for the governing proceeding, filing route, deadline, and any specific hearing instructions. The official sources cited here do not establish one portal or email channel for all GST hearing requests.
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How to submit the request and preserve evidence
- Read the notice. Note the issuing authority, proceeding type, notice reference and date, reply deadline, and instructions for filing or attending a hearing.
- Prepare the written request with your reply. In a Rule 142(4) matter, use DRC-06, include the notice particulars and written grounds, identify uploaded documents, select “Yes” for personal hearing, and complete signatory verification.
- File using the route specified for your proceeding. Keep a copy of the submitted form or reply and the portal acknowledgement, reference number, or other delivery evidence. This is a practical recordkeeping measure; section 75(4) requires a written request in its stated context but does not set out a universal proof-retention checklist.
- Keep the related records together. Save the notice, filed version, attachments, acknowledgement or delivery record, and later hearing communications. If the notice directs you to file outside the portal, retain the delivered copy and evidence of receipt.
- Attend as directed. A CBIC circular warns in its stated context that failure to reply by the stipulated date or attend the appointed hearing may result in an ex-parte decision on the record and merits. Follow the directions in your own notice; the circular should not be treated as a rule for every GST proceeding. Read CBIC Circular No. 41/15/2018-GST.
Requesting an adjournment
For a proceeding under section 75, section 75(5) provides for an adjournment where sufficient cause is shown. The officer must record reasons in writing, and adjournments are limited to a maximum of three for a person during the proceedings. If you need more time, explain the sufficient cause and request an adjournment promptly through the applicable channel. See section 75(5) of the CGST Act.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Check the instructions for your particular proceeding
GST filing steps depend on the proceeding and notice, so verify that the form, rule, and channel you plan to use match the instructions that apply to your case. This guide describes the central CGST provisions and the Rule 142(4) demand-notice route; state-specific or other proceeding-specific directions may differ. Confirm the current rule and form applicable to your notice before filing. For appeal-related questions, the GST portal provides a separate appeal FAQ and user guide.
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