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Start by obtaining the complete notice and its GST portal record. Check the notice’s legal provision, tax period, allegations, calculations and response deadline; then reconcile the figures against your records and prepare a point-by-point reply. For the Rule 142 process described in the Central Goods and Services Tax (CGST) Rules, Form GST DRC-06 is used to submit the reply, supporting documents and a choice about requesting a personal hearing.
The correct legal route depends on the period and allegations. Do not assume the older sections 73 and 74 or their timelines apply to periods after FY 2023-24. This is general information, not advice on a particular notice.
First, establish exactly what the notice says
Do not draft a reply from an email alert, a brief portal summary or an informal message alone. Retrieve the complete notice, including any annexures or documents it identifies as the basis for the allegations. Record the following before deciding what to say:
- Notice reference number, issue date and issuing authority.
- The statutory provision cited and the financial year and tax period involved.
- Each allegation and the department’s stated reasons or evidence.
- The calculation of tax, interest and any penalty, including how the figures were reached.
- The response deadline and any hearing date or instructions.
Where applicable, compare the notice with its electronic summary in Form GST DRC-01 on the GST common portal. CBIC Instruction No. 04/2023-GST, dated 23 November 2023, says summaries of specified notices are to be served electronically in DRC-01. The summary is not a substitute for reading the complete notice and its grounds.
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Check the tax period and legal provision
The CBIC text of sections 73 and 74 describes routes for determining tax for periods up to FY 2023-24. In that text, section 73 concerns the specified non-fraud category; section 74 applies where fraud, wilful misstatement or suppression of facts to evade tax is alleged. These are not interchangeable labels: read the provision actually cited and the factual basis in the notice.
| Tax period and allegation | What the cited CBIC text establishes | What to check |
|---|---|---|
| Up to FY 2023-24; specified non-fraud category | Section 73 covers the specified category of determination for periods through FY 2023-24. | Whether the notice’s cited provision and stated facts fit the allegation, and whether its calculations and dates are supported. |
| Up to FY 2023-24; fraud, wilful misstatement or suppression alleged to evade tax | Section 74 addresses the stated fraud-related category for periods through FY 2023-24. | What conduct is alleged, what evidence is cited, and whether the notice explains the connection to the amount demanded. |
| FY 2024-25 onward | The cited CBIC sections 73 and 74 text does not establish the route for these later periods. | Check the current official Act, rules and amendments, as well as the notice itself. Do not carry over a section, deadline or payment consequence from the older provisions without verification. |
The table describes the scope of the cited CBIC text; it does not determine whether a particular notice is legally correct. Exact limitation rules and payment or penalty consequences for periods from FY 2024-25 onward are not established here. A period-specific legal review is especially important if the notice cites an unfamiliar provision or relies on a particular payment option.
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Reconcile the allegations against business records
For every issue raised, compare the department’s working with the relevant underlying records. Depending on the allegation, those may include returns, invoices, credit notes, ledgers, payment records, input tax credit support, reconciliations or correspondence. Use only records that relate to the notice; do not claim that a document exists unless you have it.
A useful working schedule sets out the department’s figure, the business’s figure, the reason for any difference and the record that supports the business’s position. Reconcile tax, interest and penalty separately where the notice states them separately. If a figure is accepted in part, identify the accepted amount and explain how you calculated it rather than treating the demand as all-or-nothing.
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Organize the response so the authority can follow each allegation from the notice to your position and evidence. Form GST DRC-06 provides for a reply and uploaded documents; a clear structure also makes it easier to check that every issue has been addressed.
- Identify the taxpayer and notice. Give the relevant taxpayer details, notice reference and date, and tax period.
- State your overall position. Briefly say whether the demand is admitted, disputed or partly admitted, and identify the main issues.
- Address each allegation in turn. State your position, the relevant facts and the legal grounds you rely on. Link factual statements to specific records.
- Raise preliminary objections only when supported. If relevant, explain the factual and legal basis for an objection concerning jurisdiction, service, limitation or missing relied-upon particulars. A perceived defect does not, by itself, establish that the notice is invalid.
- Explain the calculations. Show how you arrive at the tax position and address the stated interest and penalty figures. Include a reconciliation where it helps explain the difference.
- Index the attachments. List each uploaded document and briefly say which fact or calculation it supports.
- Make the hearing choice and complete verification. Select the appropriate personal-hearing option and complete the verification and authorized-signatory details in the form.
Keep the reply factual and specific. Unsupported assertions, unaddressed allegations or unexplained differences make it harder to understand the business’s position.
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Submit through the applicable process and keep proof
The cited Rule 142 process provides for an electronic summary in DRC-01 for specified notices and a reply in DRC-06. The exact live portal workflow can change, so follow the applicable notice and current GST portal guidance rather than relying on an old set of screen instructions.
- Confirm the response deadline and filing method stated in the notice and applicable current guidance.
- Complete the prescribed reply form, attach the indexed supporting records and verify the information before filing.
- Save the final submitted reply, every attachment and the portal acknowledgement or reference number.
- Download or retain the notice and portal records, and monitor for a hearing notice, further communication or order.
CBIC Instruction No. 04/2023-GST says order summaries are uploaded in Form DRC-07. DRC-07 is a summary of the order, including payable tax, interest and penalty as applicable; it is not a replacement for reading the full order.
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Decide whether to request a personal hearing
DRC-06 includes a yes-or-no choice about requesting a personal hearing. Consider whether explaining a factual reconciliation, answering questions about records or addressing a disputed issue orally would help present the case. The right choice depends on the notice, evidence, applicable provision and case circumstances; the form’s option does not establish what strategy is best in an individual matter.
Do not assume that submitting a written reply or requesting a hearing will cancel the demand. Likewise, do not ignore a notice because a summary is missing or because you believe there is a procedural defect. Get case-specific advice before drawing conclusions about validity or the effect of a filing issue.
When to get professional help
Consider having a chartered accountant, GST practitioner or tax lawyer review the response where the notice alleges fraud or suppression, involves a substantial demand, turns on a complex classification or input tax credit issue, raises limitation or service questions, or may require a hearing or appeal. A reviewer can help test the legal route, calculations, evidence and procedural position against the specific notice and current law.
The official materials cited here are CBIC’s CGST Act sections 73 and 74 text, the CGST Rules form DRC-06, and CBIC GST Policy Wing Instruction No. 04/2023-GST dated 23 November 2023. Those materials were checked on 4 October 2026; legislation, forms and portal processes can change, so verify the current official sources before acting.
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