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Random freezes, missing sound and display glitches usually trace back to one bad driver. Find and replace yours safely.Free scan · under a minuteRespond first; argue later. Save the complete GST show-cause notice and its attachments, identify the statutory section and tax periods, verify the earliest response date from the served notice and portal record, and begin assembling records immediately. If the notice summary was issued in DRC-01 under Rule 142, the electronic reply is generally filed in DRC-06. Ask in writing for a personal hearing when you need one. An appeal normally follows an adjudication order—not the show-cause notice itself—and is usually filed in APL-01 within three months after the order is communicated.
What a GST show-cause notice means
A GST show-cause notice (SCN) is the department’s formal statement of proposed action. It explains the alleged tax shortfall or other contravention, the legal provision relied on, the relevant tax periods, and the tax, interest, penalty or other amounts the officer proposes to recover. It is not, by itself, a final demand order. Your response is part of the adjudication process in which the officer must consider your facts, documents and legal submissions before deciding whether any amount is payable.
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The procedure varies with the notice’s statutory section, tax period, issuing authority, service date and the version of the law then in force. Central GST rules and forms are important, but the corresponding state or Union Territory GST enactment may also apply. Later amendments have added provisions such as section 74A, so do not assume that every notice is governed by the older section 73 or 74 framework.
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First 24 hours: secure the notice and the deadline
1. Preserve every part of the served record
Download the full notice from the GST Portal and save the original file, all annexures, relied-upon statements, calculations and delivery details. Keep a screenshot or PDF showing how and when it was served. Record these particulars in a working sheet:
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- Notice reference number and issue date.
- Date and method of service.
- Statutory section and rule cited.
- Financial years and tax periods covered.
- Name and designation of the issuing officer.
- Proposed tax, interest, penalty, fee and any other amount.
- Reply date shown in the notice or portal case record.
Rule 142 provides for a DRC-01 summary in specified proceedings. That summary identifies the section, reference, facts, grounds and demand summary, but it does not replace the complete notice and relied-upon material. Read both.
2. Identify the legal route before calculating a date
There is no single reply deadline that applies to every GST show-cause notice. The applicable period depends on the statutory provision, the tax period, the date and manner of service, amendments effective for that period, and the issuing authority’s proceeding. Put the earliest defensible date on your calendar, then verify it against three records:
- The deadline printed in the served notice and its annexures.
- The governing section and rule applicable to the tax period.
- The live GST Portal case record and any electronic acknowledgement.
If those records conflict, do not wait for the conflict to resolve itself. Seek professional advice promptly and make a protective written submission or extension request before the earliest date that could reasonably apply.
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If the notice relies on an invoice list, statement, third-party data or calculation that was not supplied, request the specific item, explain why it is necessary to answer the allegation, and retain proof of delivery. You can also request additional time or a hearing where appropriate. A request does not automatically extend the statutory deadline, so continue preparing the reply while it is pending.
Read the notice as an allegation-by-allegation case
Do not answer only the demand total. Create a table or worksheet that maps every allegation to the facts, records and response you will provide. Separate four questions for each item:
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- What is alleged? Quote or accurately paraphrase the notice’s particular assertion.
- What happened? Set out the transaction, return, payment or event with dates and amounts.
- What is disputed? Distinguish a factual error, a computation error and a legal disagreement.
- What should happen? State whether the item should be dropped, corrected or reduced and show the supporting calculation.
Keep admitted facts separate from disputed propositions. An unexplained denial is weaker than a concise correction tied to a return, ledger entry or invoice. Conversely, do not concede a legal position merely because a departmental spreadsheet labels an amount as payable.
Which form should you use?
When a notice summary has been uploaded electronically in DRC-01 under Rule 142(1), Rule 142(4) provides for the reply in FORM GST DRC-06. Confirm the current portal route and form version at the time of filing; labels and workflows can change.
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1Scan for outdated or missing drivers - takes under a minute2Repair Windows errors before they cause bigger problems3Fix the driver behind crashes, sound loss and screen glitches| Form or record | Purpose established in the GST rules or portal guidance | What to retain |
|---|---|---|
| DRC-01 | Electronic summary of a notice in specified proceedings, including the section, reference, facts, grounds and demand summary. | The downloaded summary together with the complete notice and annexures. |
| DRC-06 | Reply to the electronically uploaded notice summary. It provides fields for the notice reference and issue date, financial year, reply text, uploaded documents, personal-hearing preference and verification by an authorised signatory. | Filed form, uploaded files, acknowledgement or reference number and submission timestamp. |
| DRC-01A | Communication of ascertained amounts in relevant section 73 or 74 proceedings; Part B can be used for a submission in the stated circumstances. | The communication, your Part B submission where used and proof of filing or payment. |
| DRC-03 | Intimation of payment. | Payment reference, challan and ledger entries showing how the payment was made. |
| DRC-04 | Acknowledgment associated with an intimation of payment. | The acknowledgement and the underlying DRC-03. |
| DRC-05 | Order concluding proceedings where the statutory payment route and period have been satisfied. | The order and evidence that its conditions were met. |
| APL-01 | GST Portal application for an appeal under section 107 after an appealable adjudication decision or order. | Filed appeal, order copy, payment and pre-deposit proofs, and portal acknowledgements. |
Build a reply that an officer can audit
Use a clear opening
Start with the notice number, issue date, tax periods, statutory section and the relief sought. State whether you dispute the notice in full or only particular items. If authority or jurisdiction is relevant, identify that issue at the outset rather than burying it in an annexure.
Answer each allegation under its own heading
Use the notice’s paragraph or serial number as your heading. For every allegation, give the material facts, the legal submission, the calculation and the attachment reference. Explain why the officer’s figure does not reconcile to your returns, books or transaction records. If the department has used third-party information, identify the exact mismatch and provide the source record that resolves it.
Show a reproducible computation
Attach a period-by-period schedule that separates tax, interest, penalty, fees and any other component. Reconcile the department’s figure to the relevant return, amendment, ledger and payment entry. Use consistent tax heads and identify the basis for each adjustment. A reviewer should be able to reproduce your total without guessing which invoice or month you used.
Number and index the evidence
Give every attachment a short label—such as “Annexure 3: July 2023 GSTR-3B and payment reference”—and cite that label in the paragraph where it is used. Add a one-page index and a chronology. Do not send unrelated records simply to create volume; irrelevant files can hide the evidence that answers the allegation.
State the relief precisely
Ask for the action you want: dropping the proposed demand, correcting a factual mismatch, accepting a particular computation, or reducing an amount to the figure supported by the records. If some amount is admitted and another part is disputed, identify both portions and explain any payment already made.
Complete verification and preserve proof
Complete the prescribed verification and ensure the authorised signatory is correctly identified. After filing, save the final form, every attachment, the acknowledgement or reference number and the submission timestamp. A portal draft or an email to an officer is not a substitute for the prescribed electronic filing unless the department has expressly directed another method.
Evidence checklist tailored to the allegation
Use the following as a starting list, not as a universal statutory bundle. Include only the records that prove or clarify an issue in the notice.
- The complete notice, annexures, DRC-01 summary and proof of service.
- GST returns and filed amendments for every period at issue.
- Reconciliations between returns, books and the officer’s computation.
- Tax invoices, credit notes, debit notes, e-way bills and other transaction records where relevant.
- Purchase and sales ledgers, trial-balance extracts and working papers supporting your calculation.
- Payment challans, electronic cash and credit ledger extracts, and proof of any voluntary payment.
- Contracts, purchase orders, delivery or service evidence and correspondence addressing the allegation.
- A schedule separating tax, interest, penalty, fees and other amounts by period and tax head.
- A concise chronology and an index mapping each important assertion to an attachment.
Redact information that is irrelevant or legally protected only after checking whether the full document is needed to establish authenticity. Keep the unredacted originals securely so you can produce them if requested.
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Your right to a personal hearing
Section 75(4) of the CGST Act 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.” Request the hearing in the reply itself and select the personal-hearing preference in DRC-06 where that field is presented. Explain the issues that need oral clarification—for example, a disputed reconciliation, an incomplete relied-upon statement or a jurisdictional objection.
Keep the request specific and retain the submission proof. A hearing request does not remove the need to file written arguments and documents by the applicable deadline. The eventual order should set out the relevant facts and the basis for the decision; compare that reasoning with each material contention you made.
Payment and pre-adjudication choices
Rule 142 describes several payment-related steps in relevant section 73 or 74 proceedings. DRC-01A communicates an ascertained amount, DRC-03 is used to intimate payment, DRC-04 acknowledges that intimation, and DRC-05 can conclude proceedings when the statutory route and period have been satisfied. The consequences depend on the governing section, tax period and version of the rules.
Do not pay solely because a DRC-01 summary displays a figure. First reconcile the underlying transactions, confirm the legal basis and decide whether the amount is admitted. If you pay an admitted portion, identify the exact tax period and tax head and preserve the payment and ledger records. Ask a qualified indirect-tax adviser about the consequences of payment under the specific section before using a pre-adjudication route.
When an appeal becomes available
A show-cause notice is ordinarily answered before the adjudicating authority. An appeal generally becomes available after an appealable decision or order is communicated. Under section 107 of the CGST Act, a person aggrieved by an adjudicating authority’s decision or order may appeal within three months after communication. The Appellate Authority may allow a further period of one month when sufficient cause is shown.
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Portal filing and the order copy
The GST Portal’s appeal workflow uses APL-01. If the order has not been uploaded, the portal FAQ states that a self-certified copy must be submitted within seven days for the filing date to remain the provisional filing date. Portal instructions can change, so verify the live workflow and acknowledgement requirements when you file.
Amounts payable before the appeal is effective
Section 107 ordinarily requires payment of the admitted amount and a pre-deposit equal to 10% of the remaining disputed tax, subject to the statutory cap and applicable exceptions. Payment of the statutory amount stays recovery of the balance under the section. The Act contains a distinct pre-deposit rule for specified section 129 orders, so do not apply the ordinary section 107 calculation to a detention or seizure matter without checking the order type and current law.
Prepare the appeal from the adjudication record
Use the order’s findings as the appeal’s roadmap. Identify each conclusion you challenge, the evidence the officer accepted or ignored, the legal error and the relief requested. Attach the order, your original reply, key annexures, hearing record where available, payment proof and the required pre-deposit evidence. Track the three-month date from communication, not from an informal conversation or an earlier notice.
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- Using a generic deadline: Different sections and tax periods can carry different statutory routes. Verify the actual notice and law.
- Answering only the portal summary: The summary does not replace the full notice or relied-upon material.
- Ignoring service evidence: The communication date can affect both the reply and any later appeal period.
- Sending unindexed files: Unlabelled uploads make it difficult to connect evidence to an allegation.
- Mixing tax and penalty: A single total hides whether the dispute concerns tax, interest, penalty or fees.
- Assuming an extension was granted: A request for time is not an automatic extension.
- Failing to request a hearing in writing: If oral clarification matters, make the request explicit and retain proof.
- Appealing the notice instead of the order: The ordinary section 107 appeal follows an appealable adjudication decision.
- Paying without reconciliation: A displayed figure may contain factual or legal errors that should be addressed first.
- Relying on an old form or rule: Check amendments, notifications, state or Union Territory legislation and the current portal before filing.
Final submission checklist
- Confirm the notice number, section, tax periods, issuing officer and service date.
- Verify the earliest defensible deadline from the notice, governing law and portal record.
- Obtain every relied-upon document or make a specific written request for missing material.
- Prepare a paragraph-by-paragraph response separating facts, law and computation.
- Reconcile the amount by period and tax head, including interest, penalty and fees.
- Number attachments and add an index and chronology.
- Request a personal hearing in writing if one is needed.
- Use DRC-06 where the applicable Rule 142 electronic route requires it, and verify the live form.
- Complete verification, submit before the deadline and save the acknowledgement and filed package.
- If an order is later communicated, calendar the section 107 appeal deadline and calculate the applicable admitted-amount payment and pre-deposit.
When professional help is justified
Consider a qualified GST practitioner or indirect-tax lawyer when the proposed demand is material, the notice alleges fraud or suppression, records are extensive, several registrations or jurisdictions are involved, or an adverse order requires an appeal. The adviser should work from the complete served notice and source records, not only the DRC-01 summary. Keep control of the portal credentials, submission acknowledgements and original documents even when someone else prepares the filing.
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