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Reply to a GST show-cause notice by the date printed on that notice, using the procedure and form it specifies—normally Form GST DRC-06 for proceedings covered by Rule 142. First download the complete notice and electronic summary, confirm the GSTIN, reference number, tax period, section, allegations, demand and hearing details, then prepare an issue-by-issue response with indexed evidence. Submit it through the GST portal and preserve the acknowledgment, uploaded copy and status.
There is no single GST-notice deadline that applies to every case. The notice type, governing section, period, service details and instructions control. If the date is unclear, has passed, or the notice alleges fraud or a large disputed liability, obtain prompt advice from a qualified GST practitioner or chartered accountant.
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Start with the notice, not a generic deadline
A show-cause notice (SCN) is a formal opportunity to explain why the tax, interest or penalty proposed by the department should not be confirmed. Issuance alone does not prove that the demand is correct, that the notice was properly served, or that any amount is payable. Your response must be built around the exact document you received.
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Download the full notice and its electronic summary from the GST portal. Record these items before drafting:
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- GSTIN and legal name of the taxpayer.
- Notice reference number and date of issue.
- Date and mode of service shown on the portal or in the notice.
- Financial year or tax period covered.
- Statutory section cited (for example, section 73, 74 or 74A).
- Every allegation and the tax, interest and penalty components proposed.
- The reply date printed in the notice.
- Any date, time or instructions for a personal hearing.
- The officer or adjudicating authority to whom the response is directed.
Compare those details with your returns, invoices, books, payment records and prior correspondence. If the GSTIN, period, reference number or demand does not match your records, identify the discrepancy in the reply rather than silently correcting it yourself.
Identify the governing GST provision and tax period
The applicable framework depends on the period covered by the notice. After the Finance Act (No. 2) Act, 2024 amendment, sections 73 and 74 relate to determinations for periods up to financial year 2023–24, while section 74A applies to periods from financial year 2024–25 onward.
| Check | Section 73 | Section 74 | Section 74A |
|---|---|---|---|
| Relevant period | Determinations for periods up to FY 2023–24 | Determinations for periods up to FY 2023–24 | Periods from FY 2024–25 onward |
| Core allegation described in the notice | Cases not framed as involving fraud, wilful misstatement or suppression | Cases alleging fraud, wilful misstatement or suppression of facts | Applies to the newer period; read the notice and current statutory text for the allegation and procedure used |
| What to verify | Whether the proposed tax is supported by the stated discrepancy and period | Whether the fraud, wilful-misstatement or suppression allegation is specifically explained and evidenced | Whether the period is correctly classified as FY 2024–25 or later and the notice follows the applicable procedure |
| Deadline | Use the reply date printed in the notice; no universal number of days applies to every notice | ||
Do not assume that a notice citing section 74 is invalid merely because you disagree with the fraud allegation, and do not assume that a section 73 or 74A notice is correct merely because it was issued. Address the legal and factual basis of the allegation separately. If one notice covers several years, check the section and period year by year.
How to determine the last date to reply
The last date is normally stated in the SCN or its electronic summary. Treat that date as urgent and verify it against the notice’s issue and service details and the applicable law. A generic article cannot calculate your deadline without the actual notice, service date, tax period and statutory provision.
When the date is unclear
- Check every page of the downloaded notice and the portal’s electronic summary for a “reply by,” “date of reply” or equivalent field.
- Check whether a separate hearing date is listed. A hearing date is not automatically the same as the written-reply deadline.
- Confirm that the notice reference, service date and tax period are internally consistent.
- Use the current GST portal guidance and the statutory provision cited in the notice to resolve an apparent mismatch.
- Ask a qualified GST practitioner or chartered accountant for prompt advice, especially if the date is imminent.
Requesting an extension or adjournment does not automatically pause the original deadline. Make any request through the channel specified by the authority, state the reason and period sought, and retain proof of submission. Continue preparing the substantive reply while waiting for a decision.
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If the deadline has passed
File as soon as possible through the prescribed process if the portal still permits a response, and explain the delay with supporting evidence. Contact the jurisdictional officer or other designated channel shown in the notice and obtain professional advice immediately. Do not assume that a late filing will be accepted or that an extension has been granted without written confirmation.
Use Form GST DRC-06 where the proceedings require it
Rule 142 provides Form GST DRC-06 as the representation in relevant proceedings. The form is not a substitute for a reasoned defence: it is the portal vehicle through which you identify the notice, state your response and submit supporting material.
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- Notice number, date and the relevant tax period.
- A clear reply addressing each allegation in the same order as the SCN.
- A list of uploaded documents, with descriptive file names and page references in the reply.
- Your personal-hearing choice or written hearing request, where appropriate.
- Verification by the authorised signatory.
Use consistent file names such as 01_Cover_Letter.pdf, 02_Return_Reconciliation_FY2022-23.pdf and 03_Invoice_Schedule.pdf. Keep the files legible, within the portal’s current size and format limits, and free of passwords unless the portal or officer specifically permits them.
Step-by-step: filing the reply on the GST portal
- Sign in and open the notice. Use the GST portal account for the taxpayer, open the notices or case-related area, and select the relevant SCN. Download both the full notice and electronic summary.
- Reconcile the identifiers. Match the GSTIN, notice reference, period, cited section, demand components and reply date to your records. Save the downloaded originals.
- Prepare an issue matrix. Create columns for the allegation, department’s stated evidence, your response, supporting document and the conclusion requested. This prevents an allegation from being overlooked.
- Draft the DRC-06 response. Enter the notice details, paste or type the concise representation, list each attachment and complete the verification. Keep the language factual and avoid unsupported assertions.
- Choose the hearing option. Select the personal-hearing option in the form or state the request explicitly in writing when a hearing is appropriate. Include the reference number and ask that the opportunity be recorded.
- Upload and review. Open each uploaded file, check that pages are readable and confirm that the attachment list matches the files actually selected.
- Submit before the stated deadline. Complete the authorised-signatory authentication required by the portal. Do not wait until the final minutes; connectivity, authentication or portal errors can prevent submission.
- Save proof immediately. Download the filed DRC-06, acknowledgment or ARN, submission timestamp, attachment list and the portal status screen. Store a backup outside the portal.
Portal labels and navigation can change. If the live interface differs from an older instruction, follow the current official portal prompts and the process stated in your notice rather than relying on a screenshot or an outdated checklist.
Write an issue-by-issue response that an officer can verify
Open with a precise position
Identify the taxpayer, notice reference, period and section in the first paragraph. State whether you dispute the entire proposal or particular components. If part of an amount is accepted, separate that amount from the disputed balance and explain the basis for each.
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Answer every allegation in order
Use numbered headings that mirror the SCN. For each allegation, explain the relevant transaction or return entry, identify the record that proves it, and state the correction or relief requested. If the department relies on a reconciliation, reproduce the calculation in a table and show where each figure comes from.
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Attach evidence that maps to the text
- Return extracts and payment challans for the relevant period.
- Invoices, credit notes, e-way bills, delivery records or contracts, as relevant to the allegation.
- Ledger extracts and a reconciliation between books and GST returns.
- Vendor or customer confirmations where they directly address the disputed transaction.
- Earlier replies, audit correspondence or rectification records that the notice overlooks.
Refer to documents by attachment number and page, for example, “Attachment 3, page 7.” Do not upload a large unindexed folder and expect the officer to locate the material for you.
Check the arithmetic
Recalculate the proposed tax, interest and penalty independently. Separate taxable value from tax, and tax from interest or penalty. Point out duplicated invoices, wrong periods, credit already reversed, payments already made or amounts outside the notice’s stated period, but support each point with a record.
When and how to request a personal hearing
Make the request explicit when facts, classification, input-tax credit, computation or an allegation of fraud, wilful misstatement or suppression requires explanation. The DRC-06 form includes a personal-hearing choice.
Section 75(4) of the Central Goods and Services Tax Act, 2017 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."
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Put the request in the DRC-06 response and, if appropriate, in a separate signed letter uploaded with it. Identify the notice number, ask for the date and mode of hearing, and state briefly why oral clarification is needed. Keep the written reply complete; a hearing request should supplement, not replace, the documentary response.
Preparing for the hearing
- Carry the filed DRC-06, acknowledgment and a paginated bundle of attachments.
- Prepare a one-page chronology and a schedule reconciling every disputed figure.
- Limit submissions to issues raised in the notice unless the officer asks for clarification.
- Ask that material explanations and documents submitted at the hearing be taken on record.
- After the hearing, retain any minutes, adjournment order or further-document request.
What to do after filing
Monitor the case status on the portal and keep the acknowledgment with the exact submission date and time. The GST Portal’s official FAQ describes statuses for show-cause notices and demand orders, but the live labels and screens may change. A status showing that a reply was uploaded is not the same as an order deciding the case.
Maintain a complete evidence file
- Original SCN and electronic summary.
- Filed DRC-06 and final PDF or printout of the response.
- Every uploaded attachment in the same order and file name.
- ARN, acknowledgment, authentication receipt and portal status screenshots.
- Emails, letters, hearing notices, minutes and subsequent orders.
Use a read-only backup and a working copy. Record who signed, when the response was filed and which professional reviewed it, if applicable.
Common mistakes that cause avoidable problems
Using a generic deadline
Different notices and statutory provisions can produce different timelines. Copying a number from another case can make a timely response late. Use the date printed in your notice and verify any discrepancy promptly.
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An SCN may contain separate proposals for tax, interest and penalty and may allege conduct such as suppression or wilful misstatement. Address each component and allegation expressly.
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Ignoring the tax period
Sections 73 and 74 concern determinations for periods up to FY 2023–24, while section 74A concerns FY 2024–25 onward. Applying the wrong framework can distort both the legal argument and the calculation.
Uploading evidence without an index
Unclear file names, duplicate documents and missing page references make verification harder. Use a numbered attachment list and link every important factual statement to it.
Assuming a hearing is automatic
Where a hearing is important, request it in writing and select the DRC-06 hearing option. Keep the request in your filing record.
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An extension request does not automatically suspend the deadline. Prepare and file the substantive response by the stated date unless a competent authority confirms otherwise.
Making unsupported accusations or admissions
State only facts that your records support. Do not concede a demand merely to finish the form, and do not allege procedural defects without identifying the document, date and legal basis.
When professional help is especially important
Obtain prompt advice from a qualified GST practitioner or chartered accountant when the notice alleges fraud, wilful misstatement or suppression; involves a substantial demand; disputes input-tax credit or classification; covers multiple years; raises a service or jurisdiction issue; or has a deadline that has passed or cannot be reconciled.
Give the adviser the complete notice, portal summary, records, prior correspondence and your deadline fact sheet. A professional can help preserve objections, test the department’s computation and decide whether additional procedural steps are needed. Professional advice does not replace filing the response before the printed deadline.
Quick Recap
Final filing checklist
- Full notice and electronic summary downloaded and preserved.
- GSTIN, reference, issue and service details, period and section checked.
- Reply date and hearing date separately recorded.
- Every allegation answered in the notice’s order.
- Tax, interest and penalty calculations independently reconciled.
- Documents indexed, legible and cross-referenced.
- Form GST DRC-06 completed where the proceeding requires it.
- Personal hearing requested in writing where appropriate.
- Authorised-signatory verification completed.
- Submission made through the prescribed portal process before the stated deadline.
- Filed copy, acknowledgment, attachments and status saved in more than one location.
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