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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 errorsThe correct GST route depends on the document you received. A show-cause notice (SCN) requires a written reply, normally in FORM GST DRC-06 where Rule 142(4) applies. You may request a personal hearing in writing, and the proper officer must grant one when the statutory conditions in section 75(4) are met. An appeal is generally available only after an adjudication order has been passed and communicated; it is not a substitute for replying to a notice. A first appeal is filed in FORM GST APL-01, usually within three months of communication of the order, with the section 107 pre-deposit.
Use the notice or order itself to confirm the provision invoked, tax period, amount, authority, service date and filing route. Central GST procedure is described below; State and Union Territory GST laws, notifications, amendments and portal workflows can change the details.
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First identify what you received
GST correspondence can look similar while requiring completely different action. Read the heading, statutory section, document number and electronic summary before deciding whether to reply, request a hearing or appeal.
| Document stage | What it means | Your usual action | Typical form or route |
|---|---|---|---|
| Show-cause notice | The department proposes tax, interest or penalty and invites your explanation. No final demand has yet been adjudicated. | Submit a point-by-point factual and legal reply, evidence and any written hearing request before the stated deadline. | FORM GST DRC-06 for notices covered by Rule 142(4), using the prescribed GST portal workflow. |
| Adjudication order or demand order | The authority has made a decision that can create an enforceable demand. | Pay as required, seek appropriate correction where available, or file a first appeal if you dispute the decision. | FORM GST APL-01 under section 107, with supporting documents and statutory payment. |
| Intimation, information request or other communication | It may not be a notice under the demand provisions or a final order. | Follow the document’s specific instruction and verify whether a DRC-06 reply or appeal is legally available. | Depends on the provision and communication. |
The GST portal’s demand-order guidance states that an order must be passed before an appeal against a demand order can be filed. Therefore, do not treat every notice as appealable merely because it alleges tax is due.
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If you received a show-cause notice: file the response
Read the notice and electronic summary together
Obtain the complete notice, its DRC-01 summary where uploaded, annexures and every document identified as evidence. Record:
- the statutory section and rule relied on;
- the financial year and tax periods;
- the proposed tax, interest and penalty, each separately;
- the allegations and facts said to support them;
- the reply due date and the officer or authority named; and
- the date and method of service or portal communication.
If an attachment or relied-on record is missing, state that specifically and request access or a copy. Do not assume that an unexplained figure in the summary is self-proving.
Prepare a point-by-point DRC-06 reply
Rule 142(4) provides that the representation under the specified demand provisions, including a reply to a notice whose summary is uploaded in DRC-01, is furnished in FORM GST DRC-06. The form asks for the notice reference and date, financial year, reply text and uploaded documents.
- Enter the notice number, date, tax period and your GST registration details exactly as shown.
- Give a short preliminary statement identifying which allegations you admit, partly admit or deny.
- Answer every numbered allegation under a matching heading. Explain the factual record first, then the legal reason the proposed demand is incorrect or overstated.
- Reconcile your figures to returns, invoices, ledgers, e-way bills, contracts, payment records and correspondence. Identify any arithmetic difference and show the calculation.
- Address tax, interest and penalty separately. A concession on one component should not accidentally admit another.
- List each attachment by filename and describe the proposition it proves.
- State the relief requested, such as dropping the notice, reducing a proposed amount or correcting a factual error.
- Select the personal-hearing option and add an explicit written request if oral submissions would help.
Submit before the deadline shown in the notice and preserve the completed form, final PDF or acknowledgement, uploaded files and portal timestamp. A draft saved in the portal is not proof of filing.
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Request a personal hearing in writing
Section 75(4) of the Central Goods and Services Tax Act, 2017 requires a hearing when a written request is received from the person chargeable with tax or penalty, or when an adverse decision is contemplated. The statutory language is:
“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.”
Make the request unmistakable in the DRC-06 reply—for example, “I request a personal hearing before any adverse order is passed under section 75(4).” Select “Yes” in the form’s personal-hearing field where available. Keep proof that the request was filed.
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A free scan shows the junk files, broken settings and background clutter dragging Windows down - then fixes them in one click.Free scan · Windows 10 & 11Explain why a hearing is useful: a reconciliation needs demonstration, original records need explanation, an allegation depends on disputed facts, or a legal ground requires oral clarification. A hearing request does not by itself extend the reply deadline, suspend proceedings or guarantee that the proposed demand will be withdrawn.
Adjournment is limited
Section 75(5) permits an adjournment for sufficient cause, with reasons recorded in writing. It also provides that no more than three adjournments shall be granted to a person during the proceedings. If you need more time, ask before the deadline, identify the precise cause and propose a realistic date; continue preparing the substantive reply rather than relying on an adjournment request.
If an order has already been communicated: consider an appeal
Confirm that it is a final order
Check the document title, order number, date, issuing authority and demand summary. Note the date on which the order was communicated to you, because section 107 measures the ordinary appeal period from communication. Keep the portal message, email, download record or other service evidence that establishes that date.
Observe the section 107 time limit
Section 107 generally allows an aggrieved person three months from communication of the adjudicating authority’s decision or order to file a first appeal. The Appellate Authority may allow a further period of one month when sufficient cause prevented filing within the ordinary period. Do not assume that the extra month is automatic: explain the delay and file as soon as possible.
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File FORM GST APL-01 and the supporting record
The first appeal is filed in FORM GST APL-01 under the applicable Appeal Rules. Assemble the order, notice, DRC-06 reply, hearing request, hearing minutes or written submissions, relied-on evidence and a grounds-of-appeal document that identifies each error.
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The Appeal Rules provide for submission of a certified copy of the decision or order within seven days. The rules distinguish the filing-date effect when that copy is submitted after seven days, and treat the appeal as filed when the final acknowledgement bearing the appeal number is issued. Because portal screens and rule text can be amended, verify the current rule and workflow when filing.
Calculate the mandatory pre-deposit
Section 107(6) requires payment in full of the admitted part of the tax, plus a deposit equal to ten percent of the remaining disputed tax amount, subject to the applicable statutory provisions and limits. Confirm the calculation against the actual order and current law; do not calculate the percentage on disputed interest or penalty unless the governing provision requires it.
Section 107(7) provides that, once the section 107(6) payment conditions are met, recovery of the balance is deemed stayed. This statutory stay is tied to the required payment and does not erase the disputed liability or decide the appeal on its merits. Keep challans, debit records and the portal acknowledgement with the appeal file.
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How to decide among replying, hearing and appealing
| Question | If the answer is yes | Practical consequence |
|---|---|---|
| Is the document a show-cause notice with a response date? | Yes | Prepare and file the prescribed reply, normally DRC-06 where Rule 142(4) applies. An appeal is premature. |
| Would oral explanation clarify evidence or disputed facts? | Yes | Request a personal hearing explicitly in writing and preserve proof of the request. |
| Has a final adjudication or demand order been communicated? | Yes | Assess a section 107 appeal, the three-month period, certified-copy requirement and pre-deposit. |
| Do you admit part of the tax? | Yes | Pay the admitted tax in full and calculate the ten-percent deposit on the remaining disputed tax, subject to current statutory limits. |
| Does the order add grounds or an amount not in the notice? | Yes | Raise the issue in the appeal. Section 75(7) limits confirmation to the amount and grounds specified in the notice. |
Check whether the order stayed within the notice
Section 75(6) requires an order to state the relevant facts and the basis of the decision. Section 75(7) says the amount of tax, interest and penalty confirmed cannot exceed the amount specified in the notice and cannot be confirmed on grounds other than those in the notice.
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Compare four versions side by side:
- the original notice and DRC-01 summary;
- your DRC-06 reply and every attachment;
- the hearing record or written submissions; and
- the final order, demand summary and calculation sheet.
Mark any new allegation, changed tax period, higher amount, omitted defence, unsupported computation or failure to address a material document. These comparisons help you formulate appeal grounds and identify whether a clerical or factual correction route is also available under the applicable law.
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Organize records by allegation rather than uploading an unlabelled archive. A useful index includes:
- invoice registers and sample invoices tied to the disputed transactions;
- GSTR returns, reconciliations and electronic liability or credit ledgers;
- purchase and sales ledgers, trial balances and payment proofs;
- e-way bills, delivery records, contracts and correspondence;
- credit-note, refund or reversal documentation where relevant; and
- working papers showing how each amount in your response was calculated.
Redact information that is irrelevant or legally protected only after checking the filing requirements. Keep an unchanged internal copy of everything submitted, including file names and upload order. If a record is unavailable, say why, identify who holds it and provide substitute evidence rather than silently omitting it.
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Create a one-page chronology on the day you receive the communication: service date, notice date, reply deadline, hearing request date, hearing date, order date, order communication date, appeal deadline and certified-copy submission date. Use the date of communication required by the applicable provision, not merely the date printed on the order.
Save portal acknowledgements with their reference numbers, downloaded PDFs, email headers, payment challans and screenshots showing successful submission. If the portal fails, record the error, time and attempted transaction, then use the official support or alternative filing channel specified for the proceeding. A technical problem is not automatically an extension.
Common mistakes that weaken a GST response
- Appealing a notice: an appeal against a demand order generally requires a prior order; reply to the notice first.
- Missing the hearing request: mentioning “I want to explain” informally may not clearly invoke the written request required by section 75(4).
- Assuming a hearing pauses time: continue to meet the notice deadline unless a lawful extension is confirmed.
- Uploading evidence without an index: the officer may not be able to connect a file to an allegation.
- Ignoring the admitted amount: an appeal still requires full payment of the admitted tax component.
- Using the wrong date: calculate the appeal period from communication of the order as required by section 107.
- Failing to compare notice and order: new grounds or a higher amount can be material section 75(7) issues.
- Relying on old text: forms, rules, notifications and portal workflows change; verify the consolidated law in force for your case.
When individual professional review is sensible
Consider a GST practitioner, chartered accountant or tax lawyer when the amount is material, several tax periods are involved, records are incomplete, a hearing has been denied, limitation is disputed, or the appeal deadline is close. Give the adviser the complete notice or order, service proof, filed reply, evidence index, hearing record and payment details. Professional review is optional, but a deadline-sensitive or technically complex dispute is difficult to reconstruct after filing.
Verify the current law before filing
The procedure above reflects the Central GST Act and Rules, CBIC forms and the GST Common Portal guidance available in the cited materials. The Rules document consulted is a 2021 version, and the Act text is presented in an older format; later amendments, notifications and State or Union Territory provisions may alter wording, limits or portal steps. Confirm the current consolidated legislation, the exact form enabled for your notice and any applicable departmental instruction on the filing date.
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