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If you receive a GST demand notice in India, preserve the complete notice and its annexures, identify the statutory section and tax periods, and submit a point-by-point reply in FORM GST DRC-06 through the GST portal by the deadline printed in the notice. A DRC-01 is generally a summary of a show-cause notice, not the recovery order itself. If FORM GST DRC-07 has already been issued, the matter has moved to an order and possible recovery stage, so a reply to the earlier notice is no longer enough.
Start with a five-minute triage
Do not respond from the short text visible in an email or portal alert. Download the full show-cause notice, the FORM GST DRC-01 summary (or DRC-02 summary where a statement is issued), every annexure, relied-upon document, portal filing history and the proof showing when and how the notice was served. Keep the original files unchanged and make a working copy for annotation.
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- Statutory route: note whether the notice cites section 73, 74, 74A, 76 or another provision.
- Tax periods: list every financial year, tax period and return involved; limitation and transitional rules can depend on the period.
- Authority: record the officer’s name, designation, jurisdiction and the GSTIN to which the notice relates.
- Amounts: separate tax, interest and penalty for each period and allegation. Recalculate the totals independently.
- Deadline: copy the reply date printed in the notice and record the service date. There is no single reply deadline for every GST notice.
- Evidence: identify the returns, invoices, credit notes, ledgers, contracts, e-way bills, payment challans, reconciliations and correspondence that answer each allegation.
This record-preservation step is practical protection against a later dispute about what you received or filed. It does not replace checking the current statute and the facts of the particular case.
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The traditional demand routes are described in the GST Council’s GST FAQ on Demands and Recovery. The section cited in your notice controls the allegations, procedure and payment consequences.
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Section 73: cases not alleging fraud or suppression
Section 73 is the conventional route for tax that the department says was not paid, short-paid, erroneously refunded or credited, without an allegation of fraud, wilful misstatement or suppression. The notice should explain the factual and legal basis for the proposed tax, interest and penalty. A response should test both the underlying transaction and the department’s computation; an absence of a fraud allegation does not make the demand automatically correct.
Section 74: allegations of fraud, wilful misstatement or suppression
A section 74 notice invokes a more serious factual characterization. Ask exactly what conduct is alleged, which documents supposedly establish intent, and whether the evidence supports that characterization. Do not concede “suppression” merely because a return was later corrected. A tax professional should examine the statutory definitions, limitation provisions and the record before you make any admission or payment.
Section 74A: the newer framework for applicable periods
Section 74A appears in the amended rule compilation hosted by the Telangana Commercial Taxes Department and the GST & Indirect Taxes Committee. That compilation records Notification No. 20/2024–Central Tax dated 8 October 2024 and an effective date of 1 November 2024 for insertions that include section 74A in Rule 142. This is an amendment date for the rules, not a blanket answer for every tax period. Determine whether section 74A applies by checking the period and commencement provisions in the current law, including the November 2025 amended compilation.
Section 76: tax collected but not paid
Section 76 concerns tax collected from another person but not paid to the government. The transaction trail, collection evidence and dates of payment are central. Do not treat a section 76 notice as interchangeable with a section 73 or 74 notice simply because the forms look similar.
State GST enactments generally operate alongside the central CGST framework, but state-specific provisions, officer jurisdiction and portal practices may differ. If the notice involves SGST, UTGST, an integrated tax issue or a state-specific rule, verify that enactment separately.
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Know what each electronic form means
Rule 142 of the CGST Rules sets out the electronic summaries and reply form. The current rule text should be read with later amendments, rather than relying on an old screenshot or checklist.
| Form or document | What it represents | What you should do |
|---|---|---|
| Underlying show-cause notice | The detailed allegations, legal provisions, facts and proposed amounts. | Read every page and annexure; the summary cannot substitute for it. |
| DRC-01 | Electronic summary of specified notices under Rule 142. | Reconcile its figures and allegations with the full notice and download a copy. |
| DRC-02 | Summary where a statement is issued under the specified provisions. | Read the statement and the notice to which it relates; check periods and calculations. |
| DRC-06 | Electronic reply or representation to the notice under Rule 142, including the updated provision for section 74A. | Submit a reasoned, allegation-by-allegation response through the route enabled for your notice and retain the acknowledgement. |
| DRC-03 | Payment form used in the situations specified by the Rules. | Use only after checking the statutory provision and the legal effect of payment. |
| DRC-05 | Summary associated with specified payment-based conclusion of proceedings. | Confirm that the conditions for that consequence actually apply to your notice. |
| DRC-07 | Summary of an adjudication order specifying amounts payable. | Treat it as an order, not an invitation to make the original reply; assess appeal, stay and recovery immediately. |
Rule 142(6) states: “The order referred to in sub-rule (5) shall be treated as the notice for recovery.” Read the current consolidated rule at the CBIC CGST Rules publication together with later amendments. The wording explains why a DRC-07 order changes the practical posture of the case.
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The reply deadline printed in your notice and the service record are the first dates to calendar. Notices issued under different sections, tax periods and procedural provisions can carry different periods. A portal alert that arrives late does not necessarily reset the statutory clock, so preserve the service evidence and ask an adviser to assess it if the dates are disputed.
The GST Council FAQ describes a thirty-day payment window after a section 73 notice in the particular statutory context discussed there, using DRC-03 and subject to the stated consequences. That thirty-day figure is not a universal reply deadline, is not a general rule for section 74A, and should not be transplanted to another tax period without checking the current text. Read the qualification in the official FAQ before relying on it.
If you cannot assemble the full response by the date shown, file a focused request or preliminary response only where the law and notice permit it, explain the specific material still required, and obtain professional advice. Never assume that silence extends the deadline.
Build an allegation-by-allegation objection
A persuasive response lets the adjudicating officer match each assertion to a document and a requested correction. Use a numbered schedule that mirrors the notice’s paragraph and annexure numbering.
1. Separate preliminary objections from the merits
Put issues such as jurisdiction, improper service, limitation, lack of a required statement or hearing, and failure to disclose relied-upon material in a preliminary section. Raise them only after checking the actual dates, statutory wording and documents. A procedural objection that is unsupported can distract from a strong merits case.
2. State your position on each allegation
For every line item, say whether the fact, classification, taxability, eligibility, amount or interest calculation is admitted, partly admitted or disputed. Avoid a blanket denial that leaves the officer guessing which records matter.
3. Tie the explanation to primary records
Identify the return period, invoice number, customer or supplier, ledger entry, contract clause, payment reference, e-way bill or reconciliation that answers the allegation. Explain the connection in one or two sentences before citing the exhibit and page number. If a document is missing, say why and describe the alternative record rather than attaching an unexplained data dump.
4. Recalculate tax, interest and penalty
Prepare a working sheet that starts with the department’s figure and shows every correction: taxable value, rate, eligible credit, reversal, payment date, interest period and penalty basis. If part of the tax is accepted, identify that portion separately from the disputed balance. Check that the notice has not duplicated an invoice, applied a rate to a wrong period or treated a tax-inclusive amount as tax-exclusive.
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5. Make a precise request
End each issue with the result you want: drop the allegation, delete a duplicate line, correct the period, recompute interest, remove an unsupported penalty, or issue a revised calculation. Ask for a personal hearing where the notice or applicable law provides one, and request the relied-upon material if it was not supplied.
6. Index and preserve the filing
Use an exhibit index, consistent file names and page numbers. Keep the signed final PDF, the exact attachments, the portal acknowledgement or ARN, and a timestamped copy of what was submitted. A later amendment to a spreadsheet should never overwrite the version actually filed.
| Notice allegation | Useful response evidence | Possible requested outcome |
|---|---|---|
| Output tax allegedly short-paid | Sales register, invoices, returns, credit notes, contracts and payment trail. | Remove invoices already reported; correct the taxable value or rate. |
| Input tax credit treated as ineligible | Tax invoice, receipt proof, supplier communication, purchase ledger, payment record and reconciliation. | Allow the credit or limit any reversal to identified invoices. |
| Interest calculation disputed | Return filing date, electronic liability ledger, challans and a day-by-day computation. | Recompute interest from the legally relevant date. |
| Fraud or suppression alleged | Contemporaneous books, correspondence, disclosure history and evidence addressing the alleged intent. | Withdraw the characterization and apply the provision supported by facts, if any. |
File the reply through the GST portal
The exact buttons can change by tax type and portal release, so follow the route and form identifier shown in your notice. The practical sequence is:
- Sign in to the GST portal for the affected GSTIN and open the notice or case reference shown in the alert.
- Download the complete notice, DRC-01 or DRC-02 summary, annexures and any relied-upon files. Confirm the reply deadline and the form enabled for response.
- Prepare the signed reply and indexed exhibits in the file formats and size limits displayed by the portal. Keep a local copy with the final page count.
- Select the reply or representation option corresponding to FORM GST DRC-06, enter the issue-wise explanation and upload the attachments. If the portal offers separate fields for tax, interest and penalty, reconcile each field to your schedule.
- Submit using the authentication method the portal displays for your entity. Do not close the session until the acknowledgement or ARN is generated.
- Download the filed form, acknowledgement, submission timestamp and uploaded files. Email or otherwise deliver a copy to the responsible tax officer only where the notice or local practice requires it, and retain proof.
If the portal rejects a file or the notice is not visible, capture screenshots, note the error and contact the GST help channel or jurisdictional office promptly. A technical complaint does not automatically suspend a statutory deadline.
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Decide whether to contest, pay, or do both in a limited way
Payment is not merely an administrative shortcut. Depending on the section and timing, it can affect interest, penalty, conclusion of proceedings and later arguments. Obtain advice before using DRC-03 if you dispute liability or the notice alleges fraud or suppression.
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| Choice | When it may arise | Risk to check first |
|---|---|---|
| Full contest through DRC-06 | You dispute facts, law, calculation, procedure or the amount. | Missing the deadline or filing a generic denial can leave the record incomplete. |
| Voluntary or notice-stage payment | The Rules and the cited section permit payment, such as the section 73 context described in the FAQ. | Confirm the exact statutory consequence, interest and penalty treatment for your period; do not assume the FAQ’s older explanation applies to section 74A. |
| Partial payment with contest of balance | Only where the applicable provision and form support that treatment. | A payment or wording may be treated as an admission or may not stop adjudication. |
| Payment after an order | An amount is specified in DRC-07 or another adjudication order. | Recovery, appeal, pre-deposit and stay rules can apply; a notice-stage reply is no longer the remedy. |
Rule 142 contains the DRC-03 and DRC-05 mechanisms for specified situations. Read the current rule and the section governing your period before paying. The FAQ’s thirty-day section 73 explanation is useful only within the limits stated in that document.
Recognise when recovery can start
A DRC-07 summary records an adjudication order and amounts payable. Under Rule 142(6), the order is treated as the notice for recovery. At that point, filing the original DRC-06 does not by itself stay recovery.
Section 78 governs the timing for initiating recovery after service of a demand order and contains an exception framework. CBIC Instruction No. 01/2024-GST, dated 30 May 2024, is specifically about starting recovery before three months from service of a demand order. Because the instruction’s precise test and the current section 78 wording must be read together, do not rely on a headline or assume that recovery always waits, or can always begin early. Check the full instruction and the current Act.
If DRC-07 has issued, immediately map the order date, service date, amount, payment status, appeal deadline, pre-deposit requirement and any stay application. Ask a GST litigation professional to assess the correct remedy for the order and the recovery action. State GST or integrated-tax components may require additional filings.
Common mistakes and how to correct them
- Replying to the summary only: obtain the underlying notice and every relied-upon annexure before drafting.
- Assuming every DRC-01 is recoverable: distinguish a show-cause notice from a DRC-07 order and check the case status.
- Using “30 days” as a universal rule: the figure comes from the FAQ’s section 73 payment explanation, not a single reply period for all notices.
- Ignoring the tax period: check whether section 74A or an amended rule applies instead of copying an older section 73 or 74 template.
- Uploading unindexed records: provide a concise exhibit list and page references so each document answers a stated allegation.
- Making unsupported procedural claims: verify service, jurisdiction and limitation dates against the actual file.
- Paying to end correspondence without advice: understand whether payment admits liability or limits later relief.
- Failing to save proof: preserve the final filed copy, acknowledgement, ARN, timestamp and portal error records.
- Believing a reply automatically stops recovery: after an order, assess appeal and stay requirements separately.
When professional help is justified
Consult a qualified chartered accountant or tax litigation lawyer before filing when the notice alleges fraud, wilful misstatement or suppression; covers several years or GSTINs; relies on third-party data you cannot obtain; proposes a large penalty; raises limitation or jurisdiction; or has already led to DRC-07 or recovery action. Give the adviser the complete notice package, service proof, portal history, return data, ledger extracts and your reconciliation rather than only the first page.
A current CGST Act and Rules bare act or demand-proceedings manual can help with cross-references, but check its edition and amendments against the official texts. The November 2025 compilation, the CBIC Rules, the GST Council FAQ and the 53rd GST Council meeting materials are useful starting points, but none can decide the facts of your notice.
Quick Recap
A compact checklist before you press submit
- Section, tax period, GSTIN, officer and jurisdiction copied from the notice.
- Service date and printed reply deadline recorded with proof.
- Full notice, DRC summary and annexures downloaded and preserved.
- Tax, interest and penalty independently recalculated.
- Every allegation answered with a document and page reference, or clearly identified as requiring clarification.
- Preliminary objections separated from merits and arithmetic.
- Requested outcome stated for each issue.
- Payment consequences checked against the current provision before using DRC-03.
- Final DRC-06 and attachments saved before submission.
- ARN or acknowledgement downloaded and recovery status monitored.
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