When an Indian business disputes a GST notice, first determine whether it is a notice proposing liability or a final adjudication/demand order. Download the complete document and portal record, identify the tax period, issuing authority, legal provision, amounts and deadline, then reconcile every allegation with returns, invoices, contracts, ledgers and payment evidence. Reply through the applicable GST process and preserve the acknowledgment. If an adverse order has already been communicated, assess the first appeal immediately: GST Portal guidance describes a three-month period, possible condonation of up to one further month for sufficient cause, and a minimum 10% pre-deposit of disputed tax for the appeal described.
Deadlines, forms and recovery consequences depend on the proceeding and can change with amendments. A substantial, technically complex or near-deadline matter should be reviewed by a qualified Indian GST practitioner or tax lawyer.
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Start by identifying the procedural stage
The document’s stage controls what the business must do next. A notice generally asks why proposed tax, interest or penalty should not be confirmed. An adjudication or demand order records the authority’s decision and creates an appeal question. Do not treat a notice as if it were already a final demand, and do not answer a final order with a routine notice reply.
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1Repair Windows errors before they cause bigger problems2Scan for outdated or missing drivers - takes under a minute3Clear out junk files and repair common Windows errors| Stage | What to check | Immediate action | Deadline source |
|---|---|---|---|
| Notice or show-cause proceeding | Notice number, tax period, provision cited, allegations, tax/interest/penalty computation, annexures and reply date | Prepare a point-by-point factual and legal reply with indexed records; use the prescribed reply process | The notice and the governing provision; there is no universal reply period |
| Adjudication or demand order | Date and method of communication, order number, confirmed amounts, reasoning, recovery summary and appeal instructions | Calculate limitation, arrange any required pre-deposit, and prepare the first appeal | GST law and the order-specific portal procedure |
| Order summary uploaded in DRC-07 | Whether the summary matches the signed order and the amount shown on the portal | Keep the DRC-07 and signed order together; assess recovery and appeal status | Current rules and portal records |
The Central Goods and Services Tax Act distinguishes demand proceedings under sections 73 and 74. The allegation, tax period, evidence and statutory route determine which provision applies; a business should not assume that arguments or consequences for one section automatically apply to another.
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Secure the complete record
Download the notice, every annexure, the order, portal messages and any statement of computation. Record when and how each item was served. Save files in a read-only case folder with the original filenames and a separate index. The live GST Portal record matters because a document visible there may carry a different communication date or attachment from an email copy.
- Notice or order number and date.
- Issuing officer, jurisdiction and authority.
- Tax period or periods.
- Provision cited, including whether the document invokes section 73 or 74.
- Separate figures for tax, interest and penalty.
- Reply or hearing date, submission method and any hearing instructions.
- Annexures, worksheets, relied-on statements and prior correspondence.
Reconcile the alleged liability before drafting
A persuasive response starts with the department’s calculation and the business’s source records side by side. Build a working schedule for each allegation and amount. Mark what is accepted, partly accepted, disputed on facts, disputed on arithmetic, or unsupported by the records supplied. This prevents a general denial from obscuring a simple calculation error or a genuine evidentiary gap.
| Allegation or line item | Department figure | Business record to test | Question to answer |
|---|---|---|---|
| Output-tax difference | Taxable value and tax shown in the notice | Sales register, issued invoices, outward-supply returns and contracts | Does the alleged supply, value, rate and tax period match the transaction? |
| Input-tax-credit issue | Credit proposed to be disallowed | Purchase invoices, supplier records, accounting ledger, payment trail and reconciliations | Which invoice or credit entry is challenged, and what evidence addresses that reason? |
| Tax already paid | Unpaid amount asserted | Return, electronic liability ledger, challan and bank or payment records | Was payment made, and was it posted to the correct period and head? |
| Interest or penalty | Separate computation in the notice or order | Due dates, filing history, payment dates and correspondence | Is the period, base amount and calculation supported by the stated provision? |
Use the tax period in the document rather than silently moving transactions into a later return. Tie every factual assertion to an identifiable record: invoice number, ledger line, return table, contract clause, payment reference or earlier submission. If the department has not provided the working needed to test an amount, say precisely what is missing and request the underlying computation instead of guessing.
Separate facts from legal submissions
First establish what happened: the transaction date, parties, place, invoice, tax charged, return treatment and payment. Then explain why those facts do or do not satisfy the cited provision. A legal conclusion that a demand is invalid should follow the documented facts and the current law applicable to that period. Avoid claiming that an argument must succeed without reviewing amendments, notifications, state enactments and the complete record.
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Reply to a notice completely and preserve proof
For notices whose summary is uploaded in DRC-01, the CGST Rules identify DRC-06 as the reply form. Follow the notice and the portal’s current workflow; do not use a remembered deadline or an obsolete form merely because a past case used it.
- Read the allegations in order. Create numbered headings that mirror each paragraph, table or annexure in the notice.
- State the position clearly. For each item, say whether it is accepted, partly accepted or disputed, and give the amount affected.
- Explain the evidence. Refer to an attachment index and identify the relevant invoice, return table, contract, ledger or payment record.
- Address arithmetic. Show your corrected computation, including the tax period and rate used, so the officer can reproduce it.
- Make procedural requests where needed. Identify missing annexures, ask for the relied-on working, and request the opportunity or hearing provided by the applicable proceeding.
- Submit through the applicable channel. Complete DRC-06 where it applies, upload readable files within the permitted size and format, and check that each attachment opened successfully.
- Preserve the filing trail. Download the final reply, attachment list, ARN or acknowledgment, portal status and any subsequent communication. A screenshot alone is not a substitute for the generated acknowledgment.
Build an indexed evidence bundle
- Cover page stating the GSTIN, legal name, notice number, tax period and submission date.
- Chronology of registration, transactions, returns, payments and earlier correspondence relevant to the allegation.
- Reconciliation schedule linking each disputed amount to source documents.
- Invoices, credit or debit notes, contracts, purchase orders, delivery or service records where they prove the transaction.
- General-ledger extracts, tax ledgers, electronic liability ledger entries and payment challans.
- Copies of returns and reconciliations for the affected periods.
- Authority letters or explanations for unusual entries, reversals, amendments or timing differences.
Redact information that is not needed, but do not remove fields necessary to authenticate an invoice or payment. Keep the unredacted originals securely in the case file.
If a demand order has been issued, calculate the appeal clock
Section 107(1) of the CGST Act states that a person aggrieved by an adjudicating authority’s decision or order may appeal within three months from the date the decision or order is communicated. The GST Portal demand-order appeal FAQ, accessed in 2026, describes that three-month period and says delay may be condoned for up to one additional month when sufficient cause is shown. Treat the communication date as a critical fact: record the portal timestamp, email or other service evidence and the date on which the complete order became available.
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|---|---|
| Three months | Stated first-appeal period measured from communication of the order, according to GST Portal guidance accessed in 2026. |
| Up to one additional month | Possible condonation of delay on sufficient cause; it is not an automatic extension. |
| Minimum 10% pre-deposit | GST Portal guidance for the demand-order appeal described; verify the current statute, notifications and order-specific requirements before paying. |
| Seven days | When the order is not uploaded, the FAQ says a self-certified copy should be submitted within seven days. |
These figures are procedural guidance, not a licence to wait. Limitation, the amount treated as disputed tax, and the correct forum can depend on the order and applicable law. Obtain a current calculation before the three-month period expires, even if you expect to seek condonation.
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File the first appeal through the portal
The demand-order appeal FAQ describes this portal route: Services > User Services > My Applications > Appeal to Appellate Authority. Select Demand Order and complete form APL-01 with the order details, grounds, statement of facts and required attachments. Upload the signed order where available and evidence of the pre-deposit required for the appeal.
- Open the appeal application from the path above and select the relevant demand order.
- Enter the communication date and verify that the order, tax period and confirmed amounts match your downloaded copy.
- Draft grounds that address the order’s findings, not merely the allegations from the earlier notice.
- Attach the statement of facts, grounds, order, evidence index and supporting records in the permitted format.
- Complete the required pre-deposit and attach the payment proof. The 10% figure in the portal FAQ is a minimum for the appeal described; confirm the amount for your case.
- Submit, digitally sign or otherwise authenticate as required, and download the submission receipt.
- Wait for the final APL-02 acknowledgment and appeal number. The FAQ says the appeal is treated as filed only when that final acknowledgment is issued.
If the order is not uploaded on the portal, the same FAQ says to submit a self-certified copy within seven days. Keep evidence of that upload and monitor for the final APL-02 acknowledgment rather than treating the initial application screen as proof that the appeal is admitted.
Understand recovery status after filing
Filing an appeal and having it admitted are different events. GST Portal guidance says that, when the appeal is admitted, the balance disputed amount is flagged as non-recoverable on the Portal. That statement should not be described as an automatic stay merely because an appeal was uploaded. Check the appeal status, final acknowledgment and demand ledger, and keep copies showing any change.
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The CGST Rules describe DRC-07 as the order summary and state that it is treated as a notice for recovery. Compare the DRC-07 summary with the signed order; report a mismatch through the available official channel and obtain professional advice if recovery action is imminent. Continue complying with undisputed liabilities and subsequent return obligations while the disputed matter proceeds.
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Common mistakes and how to correct them
Using the wrong date
Businesses sometimes count from the order’s signing date, an internal discovery date or an email preview. Preserve the actual communication evidence and calculate from the date applicable to the proceeding. If the deadline is close, file based on a verified calculation and address any condonation issue explicitly rather than assuming the portal will accept a late filing.
Sending a narrative without a schedule
A long explanation that never maps to the notice makes verification difficult. Add a numbered allegation-to-evidence table and a corrected computation. Identify any amount conceded so the disputed balance is unambiguous.
Uploading an incomplete file
Unreadable scans, missing annexures and unsupported spreadsheets can undermine an otherwise sound position. Open every uploaded file, retain the generated acknowledgment and keep the source documents available for a hearing or later appeal.
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Assuming an appeal is filed immediately
An application screen or payment receipt is not necessarily the final filing acknowledgment. Confirm issuance of APL-02 and the appeal number, then monitor the portal for admission and recovery status.
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Relying on an old rules compilation
A CBIC-hosted CGST Rules PDF compiled in 2020 is useful for identifying DRC forms, but later amendments may apply. Cross-check the current rules, notifications and portal labels before submission.
When to obtain specialist help
Ask a qualified GST practitioner or Indian tax lawyer to review the file when the demand is financially material, covers several tax periods, alleges fraud or suppression, raises limitation questions, involves complex input-tax-credit or valuation issues, or leaves little time before the response or appeal deadline. A specialist can also test whether the order is appealable in the stated forum, calculate the correct pre-deposit and prepare a condonation explanation where necessary. Keep management approval, authority letters and a dated instruction trail in the case file.
A case-file checklist
- Complete notice or order, all annexures and portal downloads.
- Proof of communication and a calendar entry for every deadline.
- Tax-period reconciliation matching each allegation to returns, invoices, contracts, ledgers and payments.
- Draft reply or appeal grounds with accepted and disputed amounts separated.
- Current form and portal workflow, including DRC-06, APL-01 or other form that the proceeding requires.
- Attachment index, readable files and proof of upload.
- ARN, acknowledgment, APL-02 appeal number and subsequent status records.
- Evidence of any pre-deposit and a check of the demand ledger after admission.
- Escalation record showing when professional advice was obtained.
The practical objective is not simply to upload a document. It is to create a verifiable chain from the allegation, through the underlying transaction and calculation, to the correct procedural filing and acknowledgment.
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