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Reply to the notice before its stated deadline, using the form and procedure named in the notice. Identify every allegation, tax period, amount and legal provision; answer each one with facts, records and legal submissions; upload an indexed document set; and make a clear written request for a personal hearing. Where the notice is handled through FORM GST DRC-06, select “Yes” for the personal-hearing option and repeat the request in the written reply.
Section 75(4) of the Central Goods and Services Tax Act (as reproduced in the cited CBIC Act text) states: “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.” The exact provision, tax period, jurisdiction, amendments and deadline applying to your notice must still be checked against the notice and current law.
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What to do immediately after receiving the notice
A GST show-cause notice is a proposal requiring you to explain why tax, interest or penalty should not be demanded. It is not, by itself, the final order. Your first task is to preserve the notice and establish exactly what the proper officer is asking you to answer.
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- Record the controlling details. Note the notice reference number, issue date, issuing authority, GSTIN, financial or tax period, statutory section, proposed tax, interest and penalty, response deadline and any hearing instructions.
- Check the source records. Reconcile the allegation with returns, invoices, e-way bills, ledgers, contracts, payment evidence, credit notes, correspondence and earlier submissions.
- Check the route for replying. Follow the form and submission method named in the notice. For notices whose summary is handled through the cited rule and form, the prescribed response is FORM GST DRC-06.
- Calendar the deadline. Do not assume that every notice has the same response period. The date in your notice and the governing provision control your immediate action.
If an attachment is missing, the period is unclear or the notice is unreadable, document the problem promptly and request the missing material or clarification through the channel specified in the notice. Do not wait until after the deadline while assuming the omission makes the notice ineffective.
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What FORM GST DRC-06 contains
CBIC’s FORM GST DRC-06 is titled “Reply to the Show Cause Notice.” The form does not create a universal argument style; it gives the officer a structured place to identify the notice, receive your explanation and documents, and record whether you want a hearing.
| Form field | What to enter or attach |
|---|---|
| GSTIN and name | Use the registered person’s details exactly as shown on the registration and notice. |
| Notice reference and issue date | Copy the reference number and date from the notice, including punctuation and any prefix. |
| Financial year | State the financial year requested by the form and ensure it matches the period examined in the notice. |
| Reply | Provide a focused response addressing each allegation, amount and legal ground. If the explanation is long, upload a signed detailed submission and identify it in this field. |
| Documents uploaded | List each annexure by number, file name and short description. Make the list match the files actually submitted. |
| Option for personal hearing | Select “Yes” when you want an oral hearing, and state the request expressly in the written reply as well. |
| Verification and signature | Complete the declaration and authorised-signatory name, designation or status and date. |
Use the version and portal workflow currently presented for your notice. Forms and GST procedures can be amended, and an officer may direct a different submission route in a particular proceeding.
How to structure a persuasive reply
1. Start with identification and the result you seek
Open with a short heading identifying the taxpayer, GSTIN, notice reference and date, the relevant period and the relief requested. State whether you seek complete dropping of the proposed demand or correction of specific components. Avoid a blanket admission simply to make the response shorter.
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2. Build an allegation-by-allegation response
Copy each allegation into a working schedule, then answer it under four labels: allegation, facts, evidence and legal submission. This prevents a general narrative from leaving one proposed component unanswered.
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| Notice item | Questions to answer |
|---|---|
| Nature of the alleged short payment or irregularity | What transaction, return entry, supply, invoice, credit, classification or omission is being questioned? What actually happened? |
| Tax calculation | Which figures in the notice do you accept, dispute or cannot verify? Show your reconciliation and explain every difference. |
| Interest | Identify the period, principal amount and calculation method used in the notice. Explain any payment date, adjustment or factual error affecting the calculation. |
| Penalty | Address the statutory basis alleged, the conduct attributed to you and facts relevant to intent, disclosure, correction or compliance. Do not assume that disputing tax automatically answers the penalty allegation. |
| Procedural or jurisdictional point | Identify any missing attachment, incorrect period, wrong GSTIN, duplication, lack of particulars or other issue that prevents a meaningful response. |
Use numbered paragraphs that correspond to the notice. Where you disagree, say precisely why. Where a figure is accepted, identify the amount and basis instead of using an unqualified phrase such as “we agree with the demand.”
3. Separate facts from legal submissions
First explain the records and events in chronological order. Then state the legal position you rely on and connect it to those facts. This makes it easier for the officer to test the explanation against the documents and prevents a legal assertion from substituting for evidence.
For example, if the notice treats an invoice as an unreported outward supply, identify the invoice, return in which it was reported, tax payment reference, recipient details and reconciliation. Then explain why those records do not support the proposed treatment under the provision cited in the notice. Address the notice’s actual statutory ground rather than arguing a different issue.
4. Reconcile tax, interest and penalty separately
Prepare a table showing the amount proposed for each issue, your position, the supporting annexure and the resulting amount, if any. The notice may contain several components with different factual bases. A response that discusses only the headline tax can leave interest or penalty unanswered.
| Component | Notice amount | Your position | Supporting record |
|---|---|---|---|
| Tax | Copy the amount stated in the notice | Admitted, disputed or not verifiable, with explanation | Return, invoice, ledger or reconciliation annexure |
| Interest | Copy the amount and period stated | Explain payment dates, computation or factual disagreement | Challan, electronic liability ledger and calculation |
| Penalty | Copy the proposed amount and section | Address the alleged conduct and statutory conditions | Disclosure, correspondence and compliance records |
Do not invent a revised figure merely to fill a table. If the notice does not provide enough information to verify a component, say what is missing and request the calculation or underlying records.
5. Index and describe the evidence
Number annexures consecutively and refer to them in the relevant paragraph. A useful description identifies the document, date or period and the proposition it proves. For example: “Annexure 3 — GSTR-3B for April 2024, filed 20 May 2024, showing payment of the tax relating to invoices listed in paragraph 8.”
Before uploading, confirm that files are legible, open without a password unless the portal permits one, and are named consistently. Keep the exact submitted files, not merely a later edited copy.
6. Make the hearing request unmistakable
Use a standalone heading such as “Request for personal hearing.” State that you request an opportunity of personal hearing before any adverse order is passed, identify the notice and say that the request is made in writing. Select “Yes” in DRC-06 where that option appears.
I respectfully request a personal hearing before any adverse decision is taken on the above notice. This written request is made under section 75(4) of the CGST Act. Kindly communicate the date, time, mode and venue of the hearing through the prescribed channel.The request should not be buried only in an uploaded PDF. Put it in the form’s reply field or the main submission and select the form’s hearing option. If you need an interpreter, accessibility accommodation or remote appearance, state that practical requirement and explain it briefly.
7. Complete the verification correctly
Check the declaration, authorised-signatory capacity, name, designation or status and date. A mismatch between the signatory details and the registered person can create avoidable follow-up. Submit only after checking that the notice reference, period and attachments belong to the same proceeding.
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How to request more time or an adjournment
If you cannot attend the proposed hearing or need additional time to prepare, submit an adjournment request promptly and explain the sufficient cause. Examples might include a medical emergency, unavailable essential records, a late-supplied attachment or a genuine need to obtain representation; the reason must be truthful and connected to the proceeding.
Section 75(5) of the cited Act text provides that, when sufficient cause is shown, the proper officer shall grant time and adjourn the hearing for reasons recorded in writing. It also limits adjournments to no more than three during the proceedings for a person. An adjournment is not automatic: request it before the scheduled hearing, identify the date sought and attach proof where appropriate.
I request an adjournment of the hearing fixed for [date] because [specific sufficient cause]. The requested additional time is needed to obtain [records or assistance]. I respectfully request a revised date and confirm that this request concerns the proceeding identified above.Filing the reply and preserving proof
- Follow the notice’s submission instructions. If the notice directs a portal form, use that form; if it specifies another channel, follow the stated route. Do not assume that an email alone replaces a required electronic filing.
- Enter the identifiers carefully. Match the GSTIN, notice reference, issue date and financial year to the notice and DRC-06 fields.
- Upload the signed submission and annexures. Ensure every document listed in the reply is actually attached and that the upload has completed.
- Review the hearing selection. Choose “Yes” for personal hearing and confirm that the written request appears in the reply.
- Submit and save the acknowledgement. Preserve the acknowledgement number, submission date and time, the final submitted PDF or export, the uploaded files and a screenshot or download of the completed form.
- Monitor communications. Watch the portal and the contact details registered for the taxpayer for a hearing notice, deficiency message, further query or order.
Keeping a complete, read-only copy of what was filed is prudent recordkeeping. It lets you prove what the officer received and prevents later confusion over revised drafts or missing annexures.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What happens at the personal hearing
A hearing is an opportunity to clarify the written record, not a substitute for filing one. Prepare a short speaking note that follows the numbered reply, identifies the three or four decisive documents and states the exact relief sought. Bring the notice, reply, annexure index and proof of filing.
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- Answer the officer’s question directly before adding background.
- Distinguish a factual correction from a legal argument.
- If a new document or allegation appears, ask that it be identified and allow reasonable time to respond.
- Do not make an off-the-cuff admission about an amount or fact that you have not verified.
- After the hearing, record the date, attendees, issues discussed and any document requested, then submit a written follow-up if the officer’s instructions or the applicable procedure permit it.
Section 75(4) addresses the right to an opportunity of hearing when a written request is received from the person chargeable with tax or penalty, or when an adverse decision is contemplated. It does not guarantee that the officer will accept your explanation or that the demand will be withdrawn.
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Safeguards to check in the eventual order
The cited section 75 text contains safeguards relevant when you review the final order:
- Reasons and relevant facts: Section 75(6) requires the proper officer’s order to set out the relevant facts and the basis of the decision.
- Amount limitation: Section 75(7) says the amount demanded cannot exceed the amount specified in the notice.
- Ground limitation: Section 75(7) also says no demand may be confirmed on grounds other than those specified in the notice.
These provisions are checkpoints for assessing an order; they do not predict the result of your case. Compare the order with the notice, your submissions and the hearing record. If the order introduces a different ground, amount or factual basis, obtain advice promptly about the available statutory remedy and its time limit.
Common mistakes and how to correct them
| Mistake | Why it causes trouble | Better approach |
|---|---|---|
| Sending a generic paragraph saying the allegations are “denied” | The officer cannot tell which invoice, return or calculation you dispute. | Use numbered responses matching each allegation and attach the corresponding record. |
| Ignoring interest or penalty because the tax is disputed | Those components may be decided separately on the notice’s stated grounds. | Address tax, interest and penalty in separate sections and tables. |
| Requesting a hearing only orally | Section 75(4) refers to a request received in writing. | Make the request in the written reply and select “Yes” in DRC-06. |
| Uploading files without an index | Important evidence can be overlooked or disconnected from the argument. | Number, name and cross-reference every annexure. |
| Assuming a familiar deadline applies | Deadlines depend on the notice, provision, period and current procedure. | Use the date stated in the notice and verify the governing rule. |
| Submitting an amended draft after filing without preserving the original | You may lose proof of what was actually received. | Keep the acknowledgement and an immutable copy of the submitted package. |
| Missing the hearing while waiting for an informal response | The proceeding may continue without your explanation. | Monitor the prescribed channel and request adjournment in writing if necessary. |
When professional help is sensible
Consider a qualified Indian GST adviser, chartered accountant or tax lawyer when the notice involves a large or disputed amount, multiple tax periods, classification or valuation questions, input-tax-credit issues, alleged fraud or suppression, overlapping proceedings, limitation questions, or a hearing at which representation is important. Compare advisers on relevant adjudication experience, jurisdiction, scope of work, fees and conflicts of interest. No particular provider or standard fee is established here.
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Final pre-submission checklist
- The notice reference, issue date, GSTIN, period and statutory section are correct.
- Every allegation and each proposed tax, interest and penalty component has a numbered response.
- Figures are reconciled to returns and source records, with disputed amounts identified precisely.
- Legal submissions address the provision actually cited in the notice.
- Annexures are numbered, legible, listed and cross-referenced.
- The written personal-hearing request is included and DRC-06 is marked “Yes.”
- Any adjournment request states the sufficient cause and is filed before the hearing.
- The verification and authorised-signatory details are complete.
- The submission route follows the notice and current portal instructions.
- The acknowledgement, final reply and every uploaded file are stored together.
GST provisions, forms and portal workflows can change. Before relying on a deadline, section or filing label in a live matter, compare the notice with the consolidated law, applicable notifications and the current instructions for your jurisdiction.
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