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Notice, intimation and order: the practical difference
GST communications are not interchangeable. Two documents may both appear in the GST portal and use similar language, yet have very different consequences. Start with what the document does, not the heading shown in an email or SMS.
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| Communication | What it generally does | What you should check first |
|---|---|---|
| Notice | Sets out an allegation, proposed tax, interest or penalty, or asks you to explain why action should not be taken. | The cited section, factual allegations, tax period, proposed amounts, response deadline and prescribed reply channel. |
| Intimation | Reports an ascertained or system-identified matter before or outside a full adjudication order. Some intimations invite payment or an explanation within a short, form-specific period. | The exact form, whether payment is requested, whether an explanation is required, and the deadline printed in that form. |
| Order | Records the proper authority’s determination. A demand order can state tax, interest and penalty payable and may be followed by recovery. | The date and mode of communication, amounts determined, payment status, rectification or review options, and appeal limitation. |
These are working descriptions rather than universal definitions for every GST proceeding. Registration, refunds, audit, enforcement, e-way bills and other matters use their own provisions and forms. The statutory section and the contents of the complete communication control the legal effect.
First response when any GST communication arrives
- Preserve the complete record. Download the original document and every attachment from the portal. Save email and SMS alerts, the reference number, the tax period, and any proof showing when and how the communication was served. A portal summary may not contain the complete allegations or annexures.
- Identify the legal route. Record the CGST, SGST or IGST section cited; the issuing officer and jurisdiction; the form number; and whether the document is a proposal, a system-generated discrepancy, a payment acknowledgement or a final decision. Do not assume that a document called an “intimation” is optional.
- Calendar the actual deadline. Use the date and method of communication and the period stated in the document. Different provisions have different periods. A seven-day period in FORM GST DRC-01B is not a general response period for all GST notices.
- Reconcile the figures. Compare the allegation with returns, invoices, credit and debit notes, ledgers, e-way bills, contracts, delivery records, payment challans and prior correspondence. Check whether the period, place of supply, tax rate, registration number and calculation are correct.
- Prepare an issue-by-issue response. Answer each allegation separately. State the amount admitted, if any; explain disputed items; and index every supporting document so the officer can trace it to the relevant invoice or return line.
- Use the prescribed channel. A demand notice whose summary is uploaded in FORM GST DRC-01 is answered in FORM GST DRC-06 under rule 142, subject to later amendments. Other communications may require a different form or portal workflow.
- Retain filing proof. Save the submitted form, uploaded files, acknowledgement reference (ARN), payment challan, screenshots and portal status. Successful upload proves submission, not that the authority accepted your position.
- Escalate immediately if an order has been passed. An order can trigger recovery and a short appeal window. Have the order, service proof, computation and evidence reviewed by a qualified GST professional without waiting for a recovery notice.
Demand-proceeding forms and what each one signals
| Form | Role in the cited GST demand procedure | Typical action for the taxpayer |
|---|---|---|
| DRC-01 | Electronic summary of a covered show-cause notice under rule 142. | Read the underlying notice and file the prescribed reply, generally DRC-06, by the stated deadline. |
| DRC-01A | Communication of ascertained tax, interest and penalty details in the specified pre-notice process. Rule 142 also provides for submissions in Part B in relevant circumstances. | Check the legal basis and whether the form invites payment, representations or both; do not treat it as a final order. |
| DRC-01B | System-generated intimation concerning specified differences between liability reported in GSTR-1 or IFF and tax paid in GSTR-3B. | Reconcile the difference and use DRC-03 for payment and Part B for the required details or explanation within the form’s period. |
| DRC-02 | Electronic summary of a statement under the referenced demand provisions. | Read the linked statement and follow the response directions in the communication. |
| DRC-03 | Taxpayer’s intimation of payment in the situations permitted by the procedure. | Enter the correct tax, interest and other amounts, select the relevant cause and preserve the challan and acknowledgement. |
| DRC-04 | Official acknowledgement of payment reported through DRC-03. | Match the acknowledgement to the payment and verify whether any balance issue remains. |
| DRC-05 | Order concluding proceedings in the specified early-payment circumstances in rule 142. | Keep it with the payment record and check whether the proceeding is fully concluded. |
| DRC-06 | Reply to a covered show-cause notice. | Submit a signed, evidence-indexed response through the portal and retain the ARN. |
| DRC-07 | Electronic summary of a covered order stating tax, interest and penalty payable; rule 142 treats the summary as a notice for recovery. | Check payment, rectification and appeal options immediately. Do not wait for a separate recovery letter. |
| DRC-08 | Summary of a rectification or withdrawal order. | Compare it with the earlier DRC-07 and confirm the corrected balance and status. |
This list is limited to the forms described in the cited demand procedure. A form appearing in the portal does not, by itself, establish that every step in the underlying proceeding has been completed.
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How to reply to a GST notice
Build a reliable fact file
Create a folder for the notice containing the full PDF, annexures, return data for the relevant periods, sales and purchase registers, invoices, credit notes, e-way bills, contracts, bank or payment evidence, reconciliations and prior replies. Use the same invoice and document identifiers in your response. If the notice relies on a spreadsheet, check the totals independently rather than accepting the spreadsheet as an authority.
Separate admitted and disputed amounts
Where part of a demand is correct, identify that portion precisely and explain whether it has already been paid, is being paid through the permitted route, or remains outstanding. For disputed items, state the legal and factual reason for disagreement. A blanket denial without a reconciliation is harder to verify and may leave uncontested errors uncorrected.
Structure the DRC-06 response
For a covered notice summarized in DRC-01, use FORM GST DRC-06 as directed by rule 142. A practical structure is:
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- reference number, GSTIN, tax period and date of the notice;
- a short statement of the relief requested;
- an allegation-by-allegation table showing the department’s figure, your figure, difference and reason;
- the statutory provision and relevant facts for each issue;
- an indexed list of exhibits, with each exhibit tied to an allegation;
- details of any payment already made, including DRC-03 and challan references; and
- a verification and authorised signatory’s submission.
Upload readable files within the portal’s size and format limits. If a document cannot be uploaded, explain that fact and provide the alternative submission method allowed by the communication. Keep the exact filed version; editing a local draft after submission can create confusion about what was actually delivered.
After filing
Download the filed reply and ARN immediately. Monitor the portal for a hearing notice, deficiency memo, acknowledgement, order or further query. If a personal hearing is offered or required, prepare a short speaking note that follows the written response and carries the original records or certified copies requested.
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DRC-01A: a pre-notice opportunity, not an automatic final demand
FORM GST DRC-01A is used in the specified pre-notice process to communicate ascertained tax, interest and penalty details. The form and the cited rule can allow the taxpayer to make submissions in Part B in the relevant circumstances. Read the calculation and the legal section carefully: an amount shown as “ascertained” is not necessarily an adjudicated liability.
If the figures are accepted, use only the payment route and time allowed by that communication, and retain the payment evidence. If they are not accepted, explain the discrepancy with a reconciliation and supporting records. A pre-notice exchange does not remove the need to answer a later show-cause notice if one is issued.
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Notification No. 26/2022-Central Tax introduced FORM GST DRC-01B for a specific mismatch: tax payable according to GSTR-1 or the Invoice Furnishing Facility exceeds tax paid according to GSTR-3B. The form’s Part A asks the taxpayer to pay the difference with interest through DRC-03 and to report payment details and/or explain the unpaid amount in Part B within seven days. That seven-day period belongs to this form workflow; it must not be applied to unrelated notices.
Reconcile before choosing an explanation
- Compare the GSTR-1 or IFF records used for the system calculation with the corresponding GSTR-3B period.
- Check whether a prior-period amount was reported late, whether a transaction was amended, and whether an earlier return contained an excess payment.
- Review incorrect GSTR-1 or IFF details, duplicate invoices, credit notes and advance receipts or adjustments.
- Confirm that the difference is not caused by timing between reporting and payment periods.
Payment or explanation
If the mismatch is genuinely payable, pay the applicable difference and interest through DRC-03 and enter the requested details in Part B. If it is not payable, explain the precise cause and attach the return extracts, amendment records and other evidence that prove the reconciliation. The form warns that an unexplained or unacceptable unpaid amount may be recoverable, so do not leave Part B blank when a balance remains.
Because the form text dates from the 2022 notification and later amendments may apply, verify the version served, the current portal instructions and the exact communication before relying on its fields or timing.
What a DRC-07 order changes
A DRC-07 is the electronic summary of a covered demand order. It states the tax, interest and penalty payable, and rule 142 treats that summary as a notice for recovery. In practical terms, the case has moved beyond a proposal: the authority has recorded a determination that can be collected unless payment, rectification, stay or appeal changes the position.
Check whether the DRC-07 matches the signed or otherwise complete order. Compare every component with the show-cause notice and your reply, including accepted and rejected amounts, interest calculation, penalty basis, payments credited and the tax period. A portal summary cannot safely be read in isolation if the underlying order or annexure is missing.
If the order contains an apparent error
Identify whether the problem is a clerical or arithmetical mistake suitable for rectification, a failure to consider your evidence, or a substantive disagreement requiring appeal. A rectification or withdrawal outcome may be reflected in DRC-08. Do not use a rectification request as a substitute for an appeal when the issue is the merits of the determination or the limitation period.
If you pay after the order
Use the payment mechanism applicable to the order and preserve the challan, ledger debit and acknowledgement. Confirm that the payment is allocated to the correct tax period and demand number. Payment does not automatically eliminate the need to appeal if you seek reversal or refund of a disputed amount.
Appealing a GST demand order
The GST Portal FAQ for an appeal against a demand order states that a taxpayer or unregistered person aggrieved by an adjudicating authority’s decision or order may appeal to the Appellate Authority within three months from the date the decision or order is communicated. It describes a possible condonation of up to one additional month where sufficient cause prevented timely filing. These are operational statements in the FAQ, not a universal limitation rule for every GST proceeding; verify the current statute, order type and portal guidance.
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Portal path described in the FAQ
- Sign in to the GST Portal.
- Open Services → User Services → My Applications.
- Select the application type for Appeal to Appellate Authority.
- Choose Demand Order and identify the order being challenged.
- Complete the appeal form, upload the grounds and evidence, make the required payment or pre-deposit, and submit.
The FAQ says a minimum pre-deposit of 10% of disputed tax is generally required for the appeal it describes, with a lower percentage possible after approval by the competent authority. The exact requirement can vary with the governing provision and order, so calculate it from the disputed tax—not automatically from interest or penalty—and confirm the current rule before filing.
When the order is not uploaded
The FAQ says that, where the order is not uploaded, a self-certified copy must be supplied within seven days. It also states that the appeal is treated as filed when the final APL-02 acknowledgement bearing the appeal number is issued. Keep the APL-01 submission, the self-certified order copy where required, payment evidence and the final APL-02 together. An unfinished draft or an upload without final acknowledgement is not a safe substitute for proof of filing.
Effect after admission
The same FAQ says the GST Portal flags the balance disputed amount as non-recoverable when the appeal is admitted. That portal status does not erase amounts not covered by the appeal, nor does it replace compliance with any stay, payment or security condition. Verify what portion is disputed and what remains payable in your particular order.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Deadline and evidence checklist
- Write down the date and method of service shown in the communication, not merely the date you happened to open the portal.
- Record the statutory section, form number, reference number, tax period and issuing authority.
- Set reminders several days before the stated response or appeal deadline.
- Check whether the period is calendar days or a date fixed by the document, and whether a hearing date is separate from the written-reply date.
- Preserve the original notice, annexures, portal download, email or SMS alert and service proof.
- Index returns, invoices, ledgers, contracts, transport records, payment challans and earlier correspondence.
- Keep filed forms, ARN, APL-01 and APL-02 acknowledgements, DRC-03 payment details and all subsequent orders.
Common mistakes and how to avoid them
Treating every intimation as harmless
Some intimations are system-generated but still require payment or an explanation within a short period. Identify the form-specific consequence before deciding that no response is needed.
Replying to a summary without reading the underlying notice
DRC-01 is an electronic summary. The allegations, legal reasoning and annexures may be in the complete notice. Download and read both.
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Using the DRC-01B seven-day period for another proceeding
The seven-day instruction belongs to the DRC-01B mismatch workflow. Other notices can prescribe different periods, so copy the deadline from the actual communication.
Assuming payment ends every dispute
Payment may address the amount requested, but it does not necessarily correct an order, preserve an appeal or secure a refund. Record what was paid and what relief you still seek.
Waiting for a recovery notice before considering an appeal
A DRC-07 summary can itself be treated as a recovery notice under rule 142. Review limitation, pre-deposit and evidence as soon as the order is communicated.
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Save the ARN for a reply and the final APL-02 appeal acknowledgement where applicable. If the portal rejects a file, document the error and use the alternative submission route stated by the authority or current portal instructions.
When professional review is especially important
Obtain case-specific advice promptly when the communication alleges suppression, fraud, intentional misstatement, input-tax-credit reversal, place-of-supply errors, large interest or penalty, repeated non-compliance, or a demand involving several tax periods. Professional review is also prudent when service was delayed, the order differs materially from the notice, records are incomplete, or the appeal deadline is close. The adviser should work from the complete communication and service proof, not from an SMS summary or a verbal description.
Official material and limits of general guidance
The distinction and form functions above follow rule 142 of the Central Goods and Services Tax Rules, 2017 as reproduced in the Central Board of Indirect Taxes and Customs rules material dated 5 May 2020; the rule text and forms may have been amended. The appeal timing and portal path come from the GST Portal FAQ for FORM GST APL-01 accessed on 13 October 2026. The DRC-01B workflow is based on Notification No. 26/2022-Central Tax. Always compare those materials with the current law, the exact communication served and the portal version available when you act.
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