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1Repair Windows errors before they cause bigger problems2Fix the driver behind crashes, sound loss and screen glitches3Clear out junk files and repair common Windows errorsA GST adjudication notice must tell you the demand the proper officer proposes to establish and the grounds for it, and call on you to show cause why the specified tax, interest and penalty should not be paid. You must have an opportunity to respond before the officer determines the demand. Read the full notice, not just its FORM GST DRC-01 summary, and check that any final order stays within the notice’s grounds and amount. The applicable provision depends on the tax period.
What must the notice tell you?
Under sections 73 and 74 of India’s Central Goods and Services Tax Act, the notice must specify the amount due and require the person to show cause why the proposed tax, interest and penalty should not be paid. The allegations and legal basis must be clear enough for you to understand the case and make a meaningful response. See the official text of section 73 and section 74.
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When reviewing a notice, check who it is addressed to, which tax period it concerns, what alleged default or credit issue it identifies, the provision relied on, and how the proposed tax, interest and penalty are calculated. Look for the factual material and reasoning connecting the allegation to those amounts, as well as instructions for responding and information about a hearing where applicable. These are practical checks for understanding and answering the case; the cited sections do not enumerate every item as a separate mandatory form field.
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Do not assume that every demand follows the same route. CBIC’s section pages describe sections 73 and 74 as applying to determination for periods up to financial year 2023–24. Section 73 is the route for cases outside the specified fraud-related category; section 74 concerns demands by reason of fraud, wilful misstatement or suppression of facts to evade tax.
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| Tax period or allegation | What to check |
|---|---|
| Up to FY 2023–24; no fraud-related allegation | Section 73. Check the provision and the amount and grounds stated in the notice. CBIC: section 73. |
| Up to FY 2023–24; fraud, wilful misstatement or suppression alleged to evade tax | Section 74. Check what conduct the officer alleges and the material cited to support that allegation. CBIC: section 74. |
| After FY 2023–24 | Check section 74A and the current law and notifications applicable to the proceeding. GST Council material documents the introduction of section 74A, but does not establish every current procedural detail or how it applies in a particular State or Union Territory. GST Council: 53rd meeting materials. |
This is the central CGST framework. State and Union Territory GST enactments and applicable notifications should also be checked for the specific proceeding. For a later-period case, do not rely on sections 73 or 74 as though their earlier-period scope automatically applies; verify the current consolidated text and applicable law before relying on a deadline, penalty rate or procedural step.
Is FORM GST DRC-01 the whole notice?
No. Rule 142 provides for an electronic FORM GST DRC-01 summary to be served along with the demand notice. The summary does not replace the underlying notice or the details and material needed to understand the proposed case. Read them together and compare the summary’s figures with the full notice and its calculations. See Rule 142 of the CGST Rules.
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How do you respond before the order?
Rule 142 provides FORM GST DRC-06 for the recipient’s representation or reply. The proper officer must consider the representation before determining the demand. Use the notice’s stated procedure and applicable law to identify how and when to respond; do not infer a deadline from the form name alone.
- Match the case to the right period and provision. Note the tax period and whether the notice alleges fraud-related conduct.
- Check the proposed computation. Compare the period-wise tax amounts with the stated interest and penalty, and identify any calculation or factual point you dispute.
- Answer the grounds with supporting material. Address each allegation and explain how the facts or calculation differ, rather than responding only to the total demand.
- Use the specified reply process. File the representation in the manner and within the time stated in the notice and applicable law; keep a copy and proof of submission.
Where a hearing is applicable, check the notice and governing procedure for how to request or attend it. A reply or hearing opportunity matters because the officer must consider the representation before deciding the demand.
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Can the final order go beyond the notice?
The adjudication order is constrained by the notice: it should not confirm a demand on different grounds or for an amount beyond what was put to you. When the order arrives, compare its legal basis, allegations and period-wise tax, interest and penalty calculations with the notice and your reply. If the order introduces a new ground or exceeds the proposed amount, identify the difference precisely and get advice on the available next steps.
FORM GST DRC-07 is the electronic summary of the order, specifying the tax, interest and penalty payable. Under Rule 142(6), that summary is treated as the notice for recovery; it is not the same thing as the adjudication order. Rule 142.
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