Start by identifying the section, financial year, tax period, amount, service date and reply deadline printed in your notice. Download the complete notice and its DRC summary, reconcile every allegation to your GST returns and books, then file a numbered, evidence-backed reply through the prescribed portal form. Do not assume that a generic checklist, an early-payment window or a deadline from another case applies to you.
What a GST demand notice is asking you to answer
A demand or show-cause notice alleges that tax was not paid or was short paid, an erroneous refund was issued, or input tax credit (ITC) was wrongly availed or utilised. It may also propose interest and penalty. Your first task is not to decide whether the department is right; it is to identify the legal provision, periods, calculations and procedural stage so that your response addresses the actual case.
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Read the notice together with its electronic summary, annexures and portal communication. The section cited, the tax period and the facts alleged can change the available responses and the consequences of payment or non-payment.
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What is the difference between GST sections 73, 74 and 74A?
| Provision | Typical allegation | What to check immediately |
|---|---|---|
| Section 73 | Tax not paid or short paid, erroneous refund, or wrongly availed or utilised ITC, without the fraud, wilful-misstatement or suppression-to-evade-tax basis described in section 74. | Whether the department’s period, return comparison, tax computation and ITC or refund adjustment are factually correct, and whether the statutory version applicable to that period has been used. |
| Section 74 | The same broad categories of demand, but with an allegation of fraud, wilful misstatement or suppression of facts to evade tax. | The specific conduct said to constitute fraud, wilful misstatement or suppression, the evidence relied upon, and whether the record actually supports that characterisation. |
| Section 74A | A separate provision inserted by the Finance (No. 2) Act, 2024 for determination of tax pertaining to financial year 2024-25 onward. | The financial year and tax periods named in the notice. Section 74A took effect on 1 November 2024, but its stated applicability is by financial year; do not assume it concerns only transactions occurring after that commencement date. |
The Central Goods and Services Tax Act has been amended over time. Check the text in force for the relevant tax period rather than relying on an old template or a section number copied from another notice.
Section 74 requires more than a disagreement over arithmetic: the notice should identify the alleged fraud, wilful misstatement or suppression and connect it to the proposed demand. Address that characterization directly, while also checking the underlying transaction data. For section 73, test whether the facts actually fit the non-fraud track described in the notice. For section 74A, verify both the financial year and the version of the provision cited.
How do I reply to a GST demand notice? Start with these checks
- Preserve the complete record. Download the notice, all annexures, the DRC summary, portal messages and any proof showing when and how the notice was served. Save an unedited copy and record the deadline printed in the notice.
- Verify identity and jurisdiction. Check the GSTIN, legal name, issuing authority, document or reference number, tax periods, cited section and the officer’s contact or hearing details. Access the notice through the official GST portal and independently verify suspicious emails or attachments.
- Classify the stage. Determine whether you have received a pre-notice communication, a formal show-cause notice, an adjudication order or a recovery-related communication. The response form and available choices differ at each stage.
- Calendar the real deadline. Use the date and instructions in your own notice, together with any later extension or direction visible on the portal. There is no single universal response period that can safely be applied to every GST notice from an internet checklist.
Also record who received the communication inside the business and who will own the response. Give the finance, tax, legal and operations teams a single version of the notice and a deadline calendar. If the notice covers several GST registrations, map each GSTIN and officer separately; do not assume that one reply or one hearing covers every registration unless the communication says so.
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GST notice forms and what each one means
| Form | Stage or purpose | Practical action |
|---|---|---|
| DRC-01A | Pre-notice communication of ascertained tax, interest and penalty under Rule 142. Part B can be used for a submission against proposed liability or, in the described circumstances, partial payment. | Check the proposed calculation, correct factual errors early and preserve your submission or payment acknowledgement. |
| DRC-01 | Electronic summary accompanying a formal notice and specifying the amount payable. | Prepare the formal reply to the notice and use DRC-06 where the summary has been uploaded in DRC-01. |
| DRC-02 | Electronic summary accompanying a statement under section 73(3) or 74(3). | Read the underlying statement and the provision it invokes; do not treat it as interchangeable with DRC-01. |
| DRC-03 | Taxpayer’s payment intimation in the situations covered by Rule 142. | Identify the correct subsection, interest, penalty and legal effect before paying or filing the intimation. |
| DRC-05 | Order concluding proceedings in specified early-payment circumstances under Rule 142. | Confirm that the statutory conditions for conclusion are met and retain the order. |
| DRC-06 | Reply or representation to a notice whose summary is uploaded in DRC-01. | File the allegation-by-allegation response with indexed attachments and keep the acknowledgement. |
| DRC-07 | Electronic summary of an order specifying amounts payable; under the rules it is treated as a notice for recovery. | Check the communication date and decide promptly whether to pay, seek correction where available or appeal. |
Rule 142 instructions and forms have been amended. The CBIC compilation commonly circulated for this rule is dated 2022, so verify the current portal workflow and later amendments before filing.
Do not upload a DRC-06 response merely because the document is labelled a GST notice. Confirm that the notice summary is actually in DRC-01 and follow the route shown in the portal. A DRC-02 statement, a DRC-07 order and a DRC-01 notice represent different procedural points and require different next steps.
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Build an allegation-by-allegation reconciliation
A strong reply lets the officer trace every disputed figure to a record. Create a working schedule before drafting prose:
| Notice item | Your working column |
|---|---|
| Allegation and paragraph number | Quote or accurately summarise the allegation and identify the relevant return, invoice series or transaction. |
| Tax period | Month or quarter, financial year and any amendment period. |
| Department calculation | Tax, interest, penalty and the calculation method stated in the notice. |
| Taxpayer calculation | Your recomputation, with assumptions, reconciliations and any admitted component shown separately. |
| Primary records | Returns and amendments, tax invoices, credit or debit notes, ledgers, e-way or other relevant records, payment challans and electronic liability, credit and cash ledgers. |
| Response ground | Factual correction, legal objection, limitation or procedural issue, or an admission with payment proposal—whichever the actual record supports. |
Check that totals in the schedule agree with the figures in your filed returns and books. Explain differences caused by amendments, timing, reversals, credit notes, imports, place-of-supply treatment or prior payments instead of simply asserting that the demand is wrong. If the notice relies on an audit, investigation or document that was not supplied, identify it precisely and request the material needed to answer.
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Reperform the department’s arithmetic independently. Tie the tax total to the relevant return period, classify CGST, SGST, IGST and cess separately where the notice does so, and show how previous payments or credits have been treated. Keep a version of the spreadsheet that preserves the source figures and another that shows proposed corrections. This makes later review and any appeal more reliable.
How to draft and file a DRC-06 reply
- Use the notice as your outline. Number headings to match each allegation, period and amount. This prevents a material point from being missed.
- Separate facts from law. First state what happened and which records prove it. Then set out the statutory or rule-based reason the proposed demand, interest or penalty does or does not follow.
- Mark admitted and disputed parts. If only one invoice, period or component is accepted, identify it and show the exact amount. Do not turn a partial disagreement into an unsupported blanket denial.
- Index the evidence. Use attachment numbers, file names and page ranges. Include a concise calculation sheet that lets the officer reproduce your figures.
- Request missing relied-upon material. Say why the document is necessary and ask for a reasonable opportunity to respond after it is supplied.
- State the relief sought. Ask for the demand to be dropped, reduced to the corrected amount, or otherwise dealt with according to the grounds you have established. Request a personal hearing if oral explanation would assist.
- File through the prescribed route. For a notice whose summary is uploaded in DRC-01, Rule 142(4) provides for the reply in DRC-06. Complete the portal submission, upload readable files within size limits, submit, and download the acknowledgement and filed copy.
Put a short executive summary at the beginning: the total proposed demand, the amount admitted, the amount disputed and the relief requested. Then provide the detailed, allegation-matched response. If an attachment contains confidential commercial information, identify it clearly and follow the portal and legal requirements for submission; never omit a document that is necessary to prove your calculation without explaining why.
Keep the original working papers, the final PDF or exported reply, upload timestamps, acknowledgement number and any error message. A draft saved locally is not proof of filing. If the portal fails, capture the error, retain the attempted submission record and use the official channel identified in the notice to seek instructions before the deadline.
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Requesting a personal hearing
Section 75 provides for a hearing when the taxpayer makes a written request or when an adverse decision is contemplated. Make the request in the reply and repeat it through the portal or official correspondence if a hearing notice is later issued. Explain what factual or legal issue requires oral clarification and list any documents you will address.
If you need an adjournment, request it before the scheduled hearing and state the sufficient cause. The statute limits repeated adjournments, so do not assume that every postponement request will be accepted. Attend through the specified mode, carry the filed reply and evidence index, and preserve proof of attendance or non-availability of the officer.
“The proper officer, in his order, shall set out the relevant facts and the basis of his decision.”
This requirement in section 75(6) matters when reviewing the eventual order: compare its findings and reasons with each allegation and with the evidence you submitted. If a hearing is held, prepare a short speaking note and a list of documents in the order they will be discussed. Afterward, preserve any minutes, written submissions or additional-document directions and comply with the stated timeline.
Should you pay, dispute, or do both?
Payment is not automatically the best response, and disputing everything is not automatically safer. Decide from the notice-specific facts, records and advice on the applicable subsection.
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- Admitted amount: verify tax, interest and any penalty calculation, the permitted timing and the effect of payment. Use DRC-03 where Rule 142 requires a payment intimation, and confirm whether the circumstances allow proceedings to be concluded through DRC-05.
- Partly disputed amount: separate the admitted and disputed components, explain the allocation and avoid allowing a payment of one component to be mistaken for acceptance of the rest.
- Fully disputed amount: file the complete factual and legal reply, request a hearing where useful and preserve all records. A payment decision should not be made without understanding its statutory consequences.
The amount, interest, penalty, deadlines and effect of early payment depend on the invoked subsection and facts. The notice itself does not establish that the department’s characterisation is correct. Before paying, obtain a written calculation showing the tax, interest and penalty components and identify which procedural provision is being used. Record the payment reference and link it to the relevant allegation; an unlabelled payment can make later reconciliation harder.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What should I do after receiving an adjudication order?
When an order is communicated, record the communication date immediately and download the order and DRC-07 summary. DRC-07 specifies amounts payable and is treated under the rules as a notice for recovery.
Read the order against your reply. Confirm whether the officer addressed each allegation, the documents you filed, the hearing request and the calculation of tax, interest and penalty. Section 75(6)’s requirement for relevant facts and the basis of decision gives you a useful checklist for identifying unexplained findings, but the remedy depends on the current law and the order’s particulars.
The GST Portal FAQ describes an appeal against an adjudicating authority’s order as generally due within three months from communication, with possible condonation of delay for up to one further month when sufficient cause is shown. Treat that as an orientation, not a substitute for checking the actual order, current statute, appeal form, pre-deposit, forum and portal instructions. Preserve proof of communication and obtain case-specific advice promptly where the amount or consequences are material.
Do not wait for a recovery communication to begin limitation analysis. Create a file containing the order, DRC-07, original notice, reply, hearing record, payment history and service evidence. An adviser can then assess the appeal forum, any required pre-deposit, available correction route and whether a stay or other interim relief must be sought.
Common mistakes that weaken a GST demand response
- Using the deadline from a different notice or assuming that an early-payment period is the reply deadline.
- Replying to a section 74 allegation with only a numerical reconciliation and never addressing fraud, wilful misstatement or suppression.
- Sending a general denial without showing the taxpayer’s calculation or identifying supporting records.
- Uploading unindexed, unreadable or incomplete annexures and keeping no acknowledgement.
- Confusing DRC-01A, DRC-01, DRC-02, DRC-03, DRC-05, DRC-06 and DRC-07.
- Paying an amount without checking interest, penalty, subsection and the legal effect of that payment.
- Waiting until after the order to request a hearing or to preserve the service date.
- Assuming that section 74A applies solely because a notice was issued after 1 November 2024, without checking the financial year named in the notice.
- Relying on a prior return reconciliation that does not cover the exact periods or GSTINs in the notice.
- Leaving a portal submission in draft status or failing to download the acknowledgement.
- Ignoring a request for additional records or treating a hearing date as optional without seeking directions.
A practical decision checklist
- Section, financial year, tax periods and notice stage identified.
- Service date and notice-specific deadline recorded.
- GSTIN, officer, reference number and authenticity verified.
- Department figures reconciled to returns, books, ledgers, invoices and payments.
- Admitted and disputed components separated.
- Factual grounds, legal grounds and requested relief written under matching numbered headings.
- Evidence indexed, missing relied-upon material requested and hearing requested where useful.
- DRC-06 or other prescribed route completed, acknowledgement saved and calendar reminders set.
- If an order arrives, communication date, appeal forum, pre-deposit and limitation checked immediately.
The correct deadline, limitation position, tax and interest computation, penalty exposure, evidentiary strength of a fraud allegation, payment option and appeal strategy cannot be determined without the actual notice, service record, periods, underlying records and current law. A GST practitioner or tax lawyer should review a material or contested demand before you commit to payment or litigation.
Frequently Asked Questions
How do I reply to a GST demand notice?
Download the complete notice and annexures, identify the section and deadline, reconcile every allegation to returns and books, prepare a numbered factual and legal response with indexed evidence, request a hearing in writing if useful, and file through the prescribed portal route. For a notice summary uploaded in DRC-01, Rule 142(4) provides for a DRC-06 reply.
What is the difference between GST sections 73 and 74?
Both can concern unpaid or short-paid tax, erroneous refunds or wrongly availed or utilised ITC. Section 74 additionally alleges fraud, wilful misstatement or suppression of facts to evade tax. A section 74 reply should address that alleged conduct and the evidence supporting it, not just the arithmetic.
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Section 74A was inserted by the Finance (No. 2) Act, 2024, effective 1 November 2024, and applies to determination of tax pertaining to financial year 2024-25 onward. Check the financial year and statutory text in the actual notice rather than assuming that only post-1 November transactions are covered.
What is the difference between DRC-01 and DRC-06?
DRC-01 is the electronic summary accompanying a formal notice and specifying the amount payable. DRC-06 is the reply or representation to a notice whose summary is uploaded in DRC-01. DRC-01A is a pre-notice proposed-liability communication, while DRC-07 summarizes an order and amounts payable.
Can I request a personal hearing?
Yes. Section 75 provides for a hearing when you make a written request or when an adverse decision is contemplated. State the request in the reply, explain why oral clarification is needed and preserve proof. Adjournments should be requested before the hearing with sufficient cause, and repeated adjournments are limited.
How long do I have to appeal a GST demand order?
The GST Portal FAQ describes an appeal against an adjudicating authority’s order as generally due within three months from communication, with possible condonation for up to one further month for sufficient cause. Verify the current statute, order, appeal form, pre-deposit, forum and portal instructions before relying on that period.
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Identify the section, period, stage and deadline in the actual notice; reconcile each allegation to primary records; file the correct form with indexed evidence; request a hearing in writing when needed; and make any payment or appeal decision only after checking the order-specific legal consequences.
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