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How to Request a Personal Hearing Under GST and Keep Proof

For covered GST demand notices, select “Yes” in DRC-06 to request a personal hearing. Follow the notice-specific filing route and retain your submitted reply and delivery evidence.
From TheFinanceBase Team3 min to read
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For a GST demand notice covered by Rule 142(4) of the CGST Rules, request a personal hearing in the FORM GST DRC-06 reply by selecting “Yes” in its personal-hearing option. File through the route specified for your notice and keep the filed reply, attachments and acknowledgement or other delivery evidence. Other GST proceedings may use different instructions: there is no single form or filing channel established for every hearing.

When a written request gives you a right to a hearing

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 therefore covers a written request in its stated context and also a case where an adverse decision is contemplated. It does not mean every GST proceeding uses the same form or filing channel. Read section 75 of the CGST Act.

Which form to use depends on the proceeding

Demand notice covered by Rule 142(4)

For a demand notice whose summary is uploaded in FORM GST DRC-01 and to which Rule 142(4) applies, the specified reply is FORM GST DRC-06. The official form includes an explicit yes-or-no choice for requesting a personal hearing. See Rule 142(4) in the CGST Rules and the official DRC-06 form.

Other GST proceedings

For a proceeding outside that demand-notice route, check the notice and the applicable official instructions before choosing a form or channel. The available official material does not establish that DRC-06, an email, or any other single route applies to every GST hearing. Keep the CGST provision distinct from any state-specific or proceeding-specific directions.

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How to request the hearing and preserve proof

  1. Read the notice. Note the issuing authority, proceeding type, notice reference and date, reply deadline, and any instructions about hearings or submissions.
  2. For a Rule 142(4) notice, prepare FORM GST DRC-06. Enter the notice particulars and financial year, give your written reply and grounds, identify the documents uploaded, select “Yes” for the personal-hearing option, and complete the authorized-signatory verification.
  3. Submit using the route directed for that proceeding. Keep a copy of the exact reply as filed, its attachments, and the portal acknowledgement or other delivery evidence. These are practical recordkeeping steps; the cited statutory text does not prescribe a universal proof checklist.
  4. Keep later communications with the filing record. Store the notice, filed version, attachments, acknowledgement or reference number, and subsequent hearing communications together. If the notice directs filing outside the portal, retain the delivered copy and evidence of receipt.
  5. Attend the appointed hearing. A CBIC circular warns in its stated context that failing to reply by the stipulated date or attend the appointed hearing may lead to an ex-parte decision on the record and merits. Follow the directions in your own notice. Read Circular No. 41/15/2018-GST.

If you need an adjournment

For a proceeding under section 75, ask promptly and explain the sufficient cause for needing more time. Section 75(5) requires the officer to grant time and adjourn for sufficient cause, record reasons in writing, and limits adjournments to three for a person during the proceedings. See section 75(5) of the CGST Act.

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Check the filing route before you submit

  • Match the form and channel to the proceeding and the instructions in the actual notice.
  • Confirm the applicable rule and current form for the notice date.
  • Save the submitted version and evidence that it was delivered or acknowledged; these records help document what you sent and when, but do not conclusively settle a filing dispute.

This is general procedural information, not advice on a particular notice. The GST portal’s appeal FAQ and user guide concerns appeals; use it only where relevant to an appeal, not as a universal hearing-filing instruction.

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