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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 errorsIf you receive a GST notice, first identify what kind of communication it is, the section and tax period it concerns, how and when it was served, and the action and deadline it specifies. Then reconcile the allegation against your records, prepare a point-by-point response with supporting documents, file it through the route stated in the communication, and save proof of filing. A notice is not necessarily a final demand, and paying a disputed amount is not automatically the right first step. The procedure can depend on the applicable central, state or union-territory law and whether the issue involves IGST, so check the actual notice and governing provisions.
First, identify what you received
Read the full communication and every attachment; a portal summary may not contain the complete case. Record the taxpayer name and GSTIN, issuing authority, notice or order number, tax period, statutory section, allegations, requested action, and any amount split among tax, interest and penalty. Preserve the complete notice, attachments, portal download, email or SMS, and any service record. Note when and how it was communicated because a deadline may run from communication or from the date specified in the document.
Demand proceedings can involve distinct stages: an intimation, a show-cause notice (SCN), an adjudication order, an appeal-related communication, or a recovery intimation. The GST Portal’s published forms list distinguishes a DRC-01 summary of a show-cause notice from a DRC-07 summary of an order; the operative document and its attachments are what you need to assess. The GST Portal forms list is a 2019 publication, so use it for orientation and verify current forms and portal instructions.
What to do after receiving a GST notice
- Check the official portal. Sign in to the GST Portal and review the notices, orders and application records for the relevant GSTIN. Compare portal documents with the communication you received and download the full available record. The Portal’s April–June 2024 functionality publication includes instructions on accessing DRC-01D in the post-login notices/orders area.
- Work out the deadline and required action. Follow the date and route in the actual communication, then check the applicable provision and current portal instructions. Do not apply the usual appeal period to an SCN reply: a reply deadline is not established by the appeal rule. If the notice does not make the deadline or required step clear, seek clarification promptly rather than assuming you have more time.
- Reconcile each allegation to records. Depending on the issue, compare filed returns with sales and purchase ledgers, invoices, credit notes, payment challans, contracts, and e-way or e-invoice records. Prepare a period-wise reconciliation and identify which facts you accept and which you dispute. Keep source records intact; explain discrepancies rather than altering documents.
- Draft a point-by-point response. Answer the allegations in order, set out the relevant facts and legal basis, show how you calculated any disputed amount, identify supporting documents, and state clearly what decision or relief you are requesting. Avoid unsupported assertions.
- File through the route specified in the communication. Use the prescribed form or portal process, attach the supporting material, and check that the submission is complete. Save the filed response, attachments, acknowledgment or reference number, and any delivery confirmation.
- Calendar what happens next. Track any hearing, further-information request, order, payment step or appeal deadline. Keep subsequent communications with the original notice so the procedural history is complete.
What the common DRC forms mean
The GST Portal’s published forms list describes these roles in demand proceedings. A form’s label helps identify a procedural step; it does not replace the notice, order, current rules or portal instructions.
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| Form | Published role | What it means for the taxpayer |
|---|---|---|
| DRC-01 | Summary of a show-cause notice, prepared for tax officials. | It is a notice summary, not by itself the taxpayer’s reply or a final order. Read the underlying notice and attachments. |
| DRC-03 | Taxpayer’s intimation of payment made voluntarily or against an SCN or statement. | It relates to payment; it is not the reply form for an SCN. |
| DRC-04 | Official acknowledgment of voluntary payment. | It records acknowledgment of a payment. |
| DRC-05 | Intimation concluding proceedings. | It concerns conclusion of proceedings, not the initial response to an SCN. |
| DRC-06 | Taxpayer’s reply to a show-cause notice. | Use the required reply route stated in the communication and follow current portal instructions. |
| DRC-07 | Summary of an order. | It signals an order-stage communication; check the full order and whether an appeal is available. |
These descriptions are from the GST Portal’s 2019 forms list. Confirm current form availability and naming before filing.
How sections 73, 74 and 74A affect the issue
The statutory section matters because it identifies the basis of the allegation and can affect the applicable procedure and consequences. The CBIC-hosted text of the CGST Act describes section 73 as covering specified unpaid or short-paid tax, erroneous refunds, or wrongly availed or used input tax credit for reasons other than fraud, wilful misstatement or suppression to evade tax. It describes section 74 for corresponding issues involving fraud, wilful misstatement or suppression to evade tax. You can consult the CBIC-hosted CGST Act text, but its age means it should not be used alone to calculate a current penalty or decide current deadlines.
Section 74A and amendments make the financial year and applicable enactments important. The GST Portal’s appeal FAQ confirms that orders under section 74A can be appealed, but the cited FAQ does not establish current section 74A notice timelines, payment concessions or penalty amounts. Verify the operative legislation, commencement provisions and notifications for the relevant period before relying on a specific figure or payment option. Do not assume a penalty is payable merely because a notice proposes one; assess the allegation, calculation and applicable law.
If a demand order has been passed, check the appeal route promptly
A reply to a show-cause notice and an appeal are different steps. An appeal challenges an order; it is not the ordinary way to answer an SCN before adjudication. The GST Portal appeal FAQ says the usual period to appeal an adjudicating authority’s decision is three months from communication, and that the appellate authority may condone up to one further month if sufficient cause prevented timely filing. These are appeal time limits, not a general deadline for replying to notices.
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The same FAQ describes a minimum pre-deposit of 10% of the disputed tax before filing an appeal. Check the current law and the computation for your case; do not treat this as a percentage of the total demand without confirming how the disputed tax is calculated. The FAQ describes electronic filing in APL-01, filing by DSC or EVC (with DSC mandatory for companies and LLPs on the page), and a possible requirement to submit a self-certified copy within seven days where the order is not uploaded. It also describes final acknowledgment APL-02 as the point at which the appeal is considered filed in the circumstance addressed. These portal procedures can change, so confirm the current instructions and retain the final acknowledgment.
Filing an appeal does not erase the liability. The FAQ says that when an appeal is admitted, the Portal flags the balance disputed amount as non-recoverable. Review the order, appeal requirements and any recovery communication together rather than assuming that an appeal alone resolves every payment or recovery issue.
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Treat a DRC-01D recovery intimation differently
A DRC-01D is described by the GST Portal’s April–June 2024 functionality publication as a recovery intimation, not an ordinary show-cause notice. The publication says a taxpayer cannot submit a reply through that functionality and that the specified amount is to be paid within seven days from issue, failing which recovery may be initiated. Promptly inspect the underlying order and demand, confirm the amount and procedural status, and get case-specific professional advice if you dispute the liability or are unsure what action is available.
When to get professional help
Consider contacting an experienced GST practitioner, chartered accountant or tax lawyer early if the case has material financial or legal consequences, or the next step is unclear. In particular, seek help promptly when:
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- the demand is significant for the business, spans several tax periods, or involves multiple GSTINs or entities;
- the dispute concerns input tax credit, supplier compliance, classification, place of supply, valuation or complex reconciliations;
- records conflict, there are earlier notices, or an investigation, summons or possible personal/officer liability is involved;
- a recovery communication has arrived, a hearing is imminent, or an adverse order has been passed; or
- you need to assess an appeal deadline, pre-deposit, limitation issue or section 74A transition.
These are practical escalation signals, not an official exhaustive list or a statutory threshold. Professional advice can help assess the documents, law and available steps; it cannot guarantee an outcome.
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