Start by identifying the exact notice, statutory section, tax period and response date; there is no single deadline or reply process for every GST show-cause notice. For demand notices covered by Rule 142(4), the reply is furnished in Form GST DRC-06. Read the underlying notice and its annexures before preparing that form or deciding whether to pay, dispute the demand, or seek a hearing.
1. Identify the notice and the deadline that applies
GST notices can concern demand, registration, detention, cancellation or other matters. The form, response period, decision-maker and evidence depend on the notice and the law that applies to its tax period. Do not assume a demand-notice process or template applies to a different type of notice.
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Save the complete notice, every annexure, the related portal communication and proof of service. Record the issuing authority, GSTIN, notice reference and issue date, tax period, cited section, allegations, tax-interest-penalty calculation, hearing details and the response date stated or displayed. Compare the notice’s narrative with its electronic summary: Rule 142 provides for Form GST DRC-01 as a summary for covered notices and DRC-02 for statements in covered demand proceedings. The summary does not replace the underlying notice.
For a demand, check the cited section against the tax period before using any reply template. The CGST Act’s section 73 framework addresses tax not paid or short paid, erroneous refunds, or wrongly availed or utilised input tax credit for reasons other than fraud or wilful misstatement or suppression to evade tax. Section 74 concerns the fraud-related framework. For FY 2024-25 onward, section 74A is relevant and has a different statutory framework. These distinctions are a starting point, not a substitute for checking the provision and amendments applicable to the particular notice.
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| Demand framework | Period or issue indicated by the available official material | What to check before replying |
|---|---|---|
| Sections 73 and 74 | Relevant to earlier tax periods; section 73 is for the specified demand issues for reasons other than fraud or wilful misstatement or suppression to evade tax, while section 74 is the fraud-related framework. | Confirm the period, the allegation and the operative version of the provision. Do not carry a section 73 or 74 template over to a later-period notice without checking its basis. |
| Section 74A | Relevant for FY 2024-25 onward. | Check the current consolidated Act and the notice’s own statutory basis; its framework differs from sections 73 and 74. |
The CBIC-hosted Act text is an older presentation, while the available CBIC rules and DRC-06 form compilations are dated 2022; a 2024 Gazette amendment and GST Council material provide context for the later change. Check the current consolidated Act, Rule 142, applicable form and portal instructions before filing.
2. Separate the reply date from other statutory clocks
Use the response date and instructions in your particular notice, read with the cited provision and tax period. A deadline to file a representation, a statutory payment option that may affect proceedings or exposure, and an outer limit for issuing or adjudicating a notice are different clocks.
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The 30-day periods in sections 73 and 74 relate to particular statutory payment options and have specified consequences; they are not a universal deadline for filing a reply. Section 74A has a different statutory framework. Do not infer your filing due date from a payment period or from a deadline used in another notice. If service, portal access, a calculation or the applicable period makes the date uncertain, get advice promptly rather than waiting until the last day.
3. Build an evidence file around each allegation
There is no official attachment checklist that fits every GST notice. Instead, make a working table before drafting so every disputed amount is tied to the allegation and the record that supports your position.
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| Notice issue | Your position | Amount and period affected | Supporting record and page or annexure |
|---|---|---|---|
| Summarise the allegation accurately. | State whether it is admitted, disputed or partly disputed, with a short reason. | Identify the amount and tax period rather than answering in general terms. | Name the document and point to its page or annexure number. |
Depending on the allegation, relevant records may include returns, invoices, ledgers, e-way or transport records, payment challans, credit notes, contracts, reconciliation schedules, earlier correspondence or prior orders. Include only legible, relevant documents, label and index them, and reconcile figures to the officer’s computation. A document bundle is more useful when the reply explains what each item proves.
4. Draft and submit the reply
For notices covered by Rule 142(4), the representation or reply is furnished in Form GST DRC-06. The form’s fields are a useful minimum checklist: GSTIN and name, notice reference and date, financial year, reply, uploaded documents, hearing choice and authorised-signatory verification.
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- Identify the proceeding. State the notice reference, date, GSTIN and tax period so the reply is clearly connected to the notice.
- Answer each allegation in order. Set out the relevant facts and legal position, distinguish admitted from disputed amounts, and address the officer’s arithmetic rather than merely restating a general denial.
- Map evidence to the response. Label each attachment and cite its page or annexure where it supports a specific fact or amount.
- State the outcome you seek. Make the requested result clear, such as dropping or revising a disputed component, based on the grounds and records set out in the reply.
- Make considered decisions. Do not make factual admissions or elect to pay without reconciling the demand and understanding the consequences under the applicable section.
- Review and verify. Check names, references, figures, periods, attachments and signatory authority before submitting. DRC-06 includes this verification: “I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.”
- File and preserve proof. Submit through the prescribed form or portal route for the notice, then keep the filed reply, every uploaded attachment, portal acknowledgement or reference, and evidence of any technical problem.
5. Decide whether to request a personal hearing
DRC-06 lets the recipient indicate whether a personal hearing is sought. Request one explicitly when oral clarification could help explain the facts, records or computation, and keep proof of that request. The presence of a hearing checkbox does not by itself establish the recipient’s entitlement in every kind of proceeding; assess the applicable law and notice.
6. When to get professional help
Consider consulting a qualified GST practitioner or tax adviser when the amount is substantial, the deadline is close or disputed, the notice alleges fraud or suppression, the calculation is difficult to reconcile, or the matter involves competing tax periods or statutory provisions. A printed Act or annotated reference can help with reading provisions, but the official law and amendments control and a print edition may be out of date. This general guide cannot determine a taxpayer’s liability or calculate a particular notice’s due date.
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