A GST personal hearing is required under section 75(4) of India’s Central Goods and Services Tax Act (CGST Act) in either of two situations: the person chargeable with tax or penalty asks for one in writing, or the officer is contemplating an adverse decision against that person. Prepare by working from the actual notice, filing a point-by-point reply, organizing evidence, and making a clear written hearing request. The central law and form discussed here may not resolve every State or Union Territory procedure, so check the notice and the instructions for the jurisdiction handling your case.
When is a personal hearing required in a GST case?
Section 75(4) of the CGST Act sets out two alternative triggers: “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.” A hearing is therefore not limited to cases where a taxpayer asks for one. The adverse-decision trigger is separate.
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This article explains the central CGST Act and central Form GST DRC-06. A case may also be governed by applicable State or Union Territory GST law, local procedural instructions, or case-specific orders. The central sources do not establish a single hearing venue, format, or video-conference process for every jurisdiction; follow the notice and current instructions for your proceeding. See the CBIC text of the CGST Act.
How to prepare for the hearing
Use the allegations and requested amounts in the notice to organize both your written response and the material you may need to explain. Form GST DRC-06 provides fields for a notice reference and issue date, financial year, reply, uploaded documents, and a personal-hearing option. The cited CBIC rules compilation containing the form is amended up to 1 January 2022; check the current portal workflow and the instructions on your notice rather than assuming every screen or process is unchanged.
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- Read the complete notice and annexures. Record its reference number, issue date, financial year or tax period, allegations, proposed tax, interest and penalty, reply deadline, and any hearing instructions. Note the grounds and records the officer relies on.
- Draft a point-by-point written reply. Address each allegation with your position and the relevant facts. Connect each factual statement to the supporting record. Do not treat an oral explanation as a substitute for a written filing the notice requires.
- Index and organize the evidence. Number pages or use consistent file names, and make it easy to find the document supporting each point. Depending on the issues, relevant records could include returns, invoices, ledgers, reconciliations, payment evidence, contracts, correspondence, or other business records. There is no universal document list established by the form; select records that answer the allegations in your notice.
- Request a hearing in writing and keep proof. Clearly request or select a personal hearing in the applicable reply process. Retain the filed reply, acknowledgment, or other proof of submission. DRC-06 includes a yes/no personal-hearing option, but confirm the current filing route for your notice.
- Prepare a concise oral outline. List the disputed issues, the key record for each, any factual correction, and the relief you seek. Keep the outline consistent with the written reply and the notice’s stated grounds.
- Decide who will appear. You may appear yourself or, where permitted, through an eligible authorised representative. The Act’s representation provision has exceptions, including a situation where personal appearance is required for examination on oath or affirmation. Confirm the representative’s eligibility and authority, and whether the proceeding requires your own examination, against the applicable current law and case instructions. See the CGST Act text.
- If you need more time, explain why promptly. Section 75(5) makes sufficient cause relevant to an adjournment. State the specific reason and time needed, and keep any supporting evidence. The proper officer is to record reasons in writing; the statute caps adjournments at three for a person during the proceedings.
What to do during and after the hearing
At the hearing, identify which notice allegation each submission answers and where the relevant material appears in the filed record. Keep copies of the notice, reply, document index, uploaded files, hearing request, and any acknowledgment or hearing record. These are practical recordkeeping steps; the form itself shows that reply text and uploaded-document details are part of the response.
When the order arrives, compare it with the notice and your submissions. Section 75(6) requires the order to set out the relevant facts and the basis of the decision. Under section 75(7), the tax, interest, and penalty demanded cannot exceed the amount specified in the notice, and a demand cannot be confirmed on grounds other than those stated in it. These are statutory limits, not a prediction about the result of an individual case. If the order is adverse, the applicable appeal route and deadline depend on the relevant provision and facts; get case-specific advice promptly where needed.
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What does the hearing rule cover—and what does it not?
Sections 73 and 74 address determination of tax not paid or short paid, erroneous refunds, and wrongly availed or utilized input tax credit under different statutory conditions. Section 75 contains general provisions relating to determination. Which provision, amendments, and procedural requirements apply depends on the notice, tax period, and posture of the case; the section 75 hearing rule alone does not settle those questions.
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1Scan for outdated or missing drivers - takes under a minute2Clear out junk files and repair common Windows errors3Fix the driver behind crashes, sound loss and screen glitchesThis is general information about central statutory text, not advice on a particular GST notice. For an adverse demand, complex records, or uncertainty about representation or deadlines, consider consulting a qualified GST practitioner or tax lawyer.
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CBIC CGST Rules and forms source for Form GST DRC-06 (the cited compilation is amended up to 1 January 2022).
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