Do not pay or reply to a GST demand notice until you have matched it to the correct GST registration and official portal record. Enter the GST portal through its known official address, use Search Taxpayer to check the GSTIN or UIN, then sign in and open Services → User Services → Additional Notices & Orders. Compare the notice, its DRC-01 summary, the tax period, statutory section, amount, issuing authority and response date. Read the full show-cause notice and attachments—not only the summary. Draft an allegation-by-allegation reply, usually in Form GST DRC-06, file it through the prescribed workflow and preserve the filed copy, attachments and acknowledgment. If an order is later communicated, the usual appeal period under section 107 is three months, subject to the statutory one-month extension and pre-deposit rules.
What to do when a GST demand notice arrives
A genuine notice should be traceable to your GST registration and to a record on the GST portal. Your first job is authentication, not arguing the tax calculation. The second is identifying the procedural stage: a show-cause notice, a payment intimation, a concluded proceeding or an order each requires a different response. The third is preserving your appeal position if the officer eventually passes an adverse order.
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Use this sequence:
- Open the GST portal by typing its known official address yourself, rather than following an unexpected message link.
- Search the GSTIN or UIN shown on the notice and compare the legal name and registration details.
- Sign in and check Services → User Services → Additional Notices & Orders.
- Download the complete notice, DRC-01 summary, relied-upon documents and every attachment.
- Record the tax period, section, issuing authority, reference number, amount and response date.
- Prepare and file the prescribed reply, commonly Form GST DRC-06, with indexed evidence.
- Save the acknowledgment or ARN, the exact uploaded files and a dated copy of the notice.
If the message does not match the portal, pause payment and obtain the jurisdictional GST office’s contact details independently. Do not treat a message’s telephone number, email address or payment instructions as proof that it is official.
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How to verify the GSTIN and portal record
1. Search the taxpayer profile
The GST portal’s Search Taxpayer facility allows a lookup by GSTIN or UIN without signing in for basic profile information. Compare the number on the notice with the registration profile’s legal name and other displayed details. After signing in, additional profile information is available. A mismatch—such as another entity’s legal name or a GSTIN belonging to a different state registration—is a material warning that the notice may have been misaddressed or the message may be fraudulent.
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2. Check the logged-in notice area
Sign in to the account for the affected registration and open Services → User Services → Additional Notices & Orders. GSTN’s portal guidance identifies this area for notices and the DRC-01 summary made available in relevant enforcement workflows. Search by the notice reference and date, then download the portal copy rather than relying on an email attachment.
3. Reconcile every identifier
Create a short verification sheet before drafting anything. The following fields should agree across the email or letter, the portal record and the attached documents:
- GSTIN and legal name;
- tax period and return periods involved;
- notice or order reference number and date;
- issuing officer, designation and jurisdiction;
- statutory section cited;
- tax, interest, penalty or other amount alleged;
- deadline and method stated for the response; and
- list of attachments or relied-upon documents.
If one source differs, preserve screenshots or downloaded files showing the discrepancy. Contact the jurisdictional office through contact information obtained from an official GST source, and ask how the discrepancy should be corrected. Keep the original message; deleting it can remove evidence of a spoofing attempt.
4. Read beyond the DRC-01 summary
DRC-01 is labelled the “Summary of Show Cause Notice” and is prepared for the tax official. It is not a substitute for the underlying show-cause notice, statement of allegations, calculations or relied-upon records. A summary can omit the factual explanation needed to understand how the officer reached a proposed amount. Obtain and read the full notice and all attachments before deciding whether to accept, dispute or partly accept any item.
Recognising common warning signs of an unverified message
A portal record that cannot be found, a GSTIN that belongs to another taxpayer, a demand for payment to a personal bank account or wallet, pressure to pay immediately, or an attachment that does not identify the statutory proceeding should all be treated as reasons to stop and verify. These signs do not by themselves decide whether a tax liability exists; they tell you not to rely on the message until the official record is confirmed.
Use the portal’s own challan and payment process when a payment is legitimately required. Never send credentials, one-time passwords or digital-signature access to a person who contacts you unexpectedly. If you believe the message is an impersonation, retain the headers, files, telephone numbers and payment instructions and report it through appropriate official channels while separately checking the taxpayer account.
Identify the document and procedural stage
GST forms are stage-specific. Confusing a payment intimation with an order, or treating a summary as the full notice, can lead to a missed response or appeal deadline.
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| Form | Official role | What it means for you |
|---|---|---|
| DRC-01 | Summary of Show Cause Notice; for tax official | A notice-stage summary. Read the underlying show-cause notice and relied-upon documents. |
| DRC-03 | Taxpayer’s intimation of payment made voluntarily or against a show-cause notice or statement | A payment record. Filing it does not by itself prove that the officer has concluded the proceeding. |
| DRC-05 | Intimation of conclusion of proceedings; for tax official | Indicates that proceedings have been concluded in the relevant process. |
| DRC-06 | Reply to the Show Cause Notice; for taxpayer | The GSTN-listed form used for the taxpayer’s response to the notice. |
| DRC-07 | Summary of the order; for tax official | An order-stage record. Assess appeal rights promptly after communication of the order. |
The form label is only one part of the analysis. Read the text of the notice, the order and any statement or annexure that explains the disputed calculation.
Work out which legal track applies
Start with the tax period, not merely the date printed on the notice. The CBIC Act explorer identifies sections 73 and 74 for periods up to financial year 2023–24. The Government of India’s 2024 explanatory note describes section 74A for financial year 2024–25 onward. Confirm the current consolidated Act, commencement provisions, rules and the actual notice before relying on a deadline or payment concession.
| Track | When it is used | Notice-to-order timing described in the Act sources | What to verify |
|---|---|---|---|
| Section 73 | Tax not paid or short paid, erroneous refund, or wrongly availed or utilised input tax credit for reasons other than fraud, wilful misstatement or suppression to evade tax, for periods up to FY 2023–24. | The notice must be issued at least three months before the statutory time limit for the order under section 73. | Tax period, calculation, statutory order limit and the response date written in your notice. |
| Section 74 | The same types of liability where fraud, wilful misstatement or suppression to evade tax is alleged, for periods up to FY 2023–24. | The notice must be issued at least six months before the statutory time limit for the order under section 74. | Whether the notice actually sets out the allegation and evidence supporting it, in addition to the amount. |
| Section 74A | The 2024 explanatory note describes a common time limit for demand notices and orders for FY 2024–25 onward, covering cases with or without those allegations. | Do not infer the operative period from the explanatory note alone. | Commencement, the current statutory text, applicable rules and the exact provision cited in the notice. |
The section 73 and 74 lead times are rules governing when the officer issues a notice in relation to the officer’s order deadline. They are not a universal number of days for your reply. Use the response date in the actual notice and check whether the applicable provision, service date, extension or later amendment changes the calculation.
Calculate the response deadline safely
Write the date printed in the notice at the top of your working file, but do not assume it is the only legally relevant date. Note when the notice was communicated, when it appeared in the portal and whether the notice specifies a hearing or a separate date for documents. The exact period can depend on the tax year, notice type, manner of service, extensions and amendments.
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- download the notice and portal acknowledgment showing when it became available;
- check whether the notice asks for a written reply, a personal hearing, or both;
- identify any separate date for payment, hearing or production of records;
- allow time for portal outages, attachment-size limits and digital-signature or electronic-verification steps; and
- if clarification or an extension is needed, request it in writing before the stated date and retain proof of the request.
Do not turn the three-month or six-month officer time frames into a personal response period. Those figures describe notice-to-order timing under sections 73 and 74, not a standard taxpayer grace period.
Prepare an evidence-led reply
A useful response lets the adjudicating officer trace every disputed figure to a return, ledger, invoice or payment record. Organise the file before writing prose.
Build an allegation-and-evidence schedule
| Notice item | Your position | Records to reconcile | Annexure reference |
|---|---|---|---|
| Each proposed tax, interest or penalty item | Accepted, disputed or partly accepted | Relevant returns, electronic liability ledger, general ledger, invoices, credit notes and payment records | Number each file and cite the page or worksheet |
| Input-tax-credit discrepancy | Explain eligibility, reversal or timing | Invoices, purchase register, supplier data, payment proof and reversal calculations | Cross-reference invoice numbers and return periods |
| Turnover or output-tax difference | Explain reconciliation or omission | Sales register, e-invoice or e-way records where relevant, returns and books | Show the arithmetic, not only a conclusion |
| Classification, rate or exemption issue | State the legal and factual basis | Contracts, product or service description, invoices and the provision relied upon | Quote the exact notice paragraph being answered |
Draft in the order of the notice
- Identify the proceeding. State the notice reference, GSTIN, legal name, tax period and statutory provision.
- Give a short position statement. Say which amount is accepted, disputed or partly accepted; do not use a blanket denial if individual items differ.
- Answer each allegation separately. Number your headings to match the notice so the officer can follow the response.
- Show the reconciliation. Set out the notice figure, your figure, the difference and the source record. Explain timing differences and corrections.
- Address the legal ground. Respond to the reason stated in the notice, including any allegation of fraud, wilful misstatement or suppression, rather than arguing only about arithmetic.
- Explain any payment. If you paid an accepted amount, identify the DRC-03 reference, challan details and the tax period. State what remains disputed.
- List annexures and request the appropriate outcome. Ask for withdrawal, correction, reduction or other relief that follows from the evidence, and request a hearing if the notice or applicable process provides for one.
These are practical drafting steps, not a claim that every item is a mandatory field in every proceeding. Tailor the response to the allegations and obtain qualified Indian GST advice for a material, technically complex or potentially fraudulent-misstatement case.
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File the reply and preserve proof
Use the prescribed portal workflow for the notice and the form identified for that proceeding, commonly DRC-06. Upload readable files with stable names, keep the annexure numbering consistent with the reply and check that each upload completes before final submission. If the portal generates an acknowledgment or ARN, download it immediately.
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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 minuteKeep a contemporaneous record containing:
- the original notice and every attachment;
- the DRC-01 summary and any later portal communication;
- the final DRC-06 or other reply submitted;
- all annexures in the exact uploaded versions;
- ARN, acknowledgment, filing date and time;
- payment challans and DRC-03 details, if any;
- requests for extension, hearing notices and correspondence; and
- screenshots or downloaded receipts if the portal later changes the display.
Do not rely on an email saying “submitted” when the portal has not issued a filing acknowledgment. If an upload fails, capture the error, reduce or split files within the portal’s stated limits, try a supported browser and raise a help-desk or jurisdictional request before the deadline. Keep the failed-attempt evidence with your file.
What a DRC-03 payment does—and does not—establish
DRC-03 records a taxpayer’s intimation of payment made voluntarily or against a show-cause notice or statement. Reconcile the payment to the correct tax period and component, and retain the challan and reference. Do not assume that payment alone closes the proceeding: check whether the proper officer issues the relevant acknowledgment or a DRC-05 intimation concluding the process. If only part of the amount is paid, identify the unpaid or disputed balance explicitly in the reply.
Payment can also affect the available procedural choices and any penalty treatment stated in the notice. Do not rely on an informal promise of a reduced amount; read the statutory provision and the written notice, and verify the current rules before paying.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.If the officer issues an order
A DRC-07 is the summary of an order for the tax official. Once the adjudication order is communicated, assess appeal rights immediately. Section 107(1) generally provides three months to appeal to the Appellate Authority from the date the decision or order is communicated. Section 107(4) allows a further period of one month where sufficient cause prevented filing within the initial period. Treat the extension as limited relief, not as an automatic extra month.
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1Fix the driver behind crashes, sound loss and screen glitches2Repair Windows errors before they cause bigger problems3Scan for outdated or missing drivers - takes under a minuteSection 107(6) requires payment in full of the amount admitted and the applicable statutory pre-deposit on the disputed amount before the appeal is entertained. Confirm the current calculation for your order; do not substitute the amount shown in an email or an old template.
The GST portal FAQ describes the demand-appeal path as Services → User Services → My Applications → Appeal to Appellate Authority and says an order must exist before a demand appeal is filed. Check the live portal workflow, download the communicated order and calculate the deadline from the legally relevant communication date. An appeal is not a substitute for replying to the original notice: preserve both records and meet each stage’s deadline.
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Common mistakes and how to correct them
Replying to the message instead of the notice
An email response may not be the prescribed filing. Use the portal workflow and the form specified for the proceeding, then save the acknowledgment.
Arguing from the summary alone
DRC-01 is a summary. Obtain the full show-cause notice and relied-upon documents so that your reply addresses the actual allegation and calculation.
Using the wrong GST registration
Businesses with multiple states or registrations can receive records that look similar. Check the GSTIN, legal name, state and tax period on every return and annexure.
Assuming section 73 or 74 gives your reply deadline
The three-month and six-month figures concern the officer’s notice-to-order timing. Follow the response date in your notice and verify the provision governing your period.
Paying without documenting what is admitted
Map each payment to the notice item, tax period and component, file the DRC-03 details and state clearly what remains disputed. Confirm whether the proceeding has actually been concluded.
Missing the appeal window while seeking clarification
Clarification requests do not automatically stop the statutory appeal clock. Record the communication date of the order and obtain advice promptly if an appeal may be necessary.
A practical file checklist
- GSTIN/UIN search result and taxpayer profile;
- portal screenshot or download from Additional Notices & Orders;
- complete show-cause notice, DRC-01 and attachments;
- returns, ledgers, invoices, credit notes and payment records for each disputed item;
- reconciliation schedule with annexure index;
- DRC-06 or other prescribed reply and proof of filing;
- DRC-03, challans and any DRC-05 conclusion notice;
- hearing notices, extension requests and correspondence; and
- DRC-07 order, communication proof and appeal filing records, if applicable.
Keep the file in a format that can be opened without the portal and back it up with access controls. Tax records contain personal and commercial information; share them only with the officer, authorised adviser or other person who needs them.
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Frequently Asked Questions
Can I ignore a GST demand message if it is not visible on the portal?
Do not ignore it. Save the message and attachments, verify the GSTIN and taxpayer profile, and contact the jurisdictional GST office through independently obtained official details. A missing portal record may indicate a delivery or account problem, but it does not prove that no proceeding exists.
What should I do if the notice names the wrong GSTIN or legal entity?
Do not file a substantive reply for another registration. Preserve the mismatch, check all registrations under your control and ask the issuing jurisdiction to confirm whether the notice was misaddressed or requires correction.
Does filing DRC-03 automatically settle the demand?
No. DRC-03 records a voluntary or notice-related payment. Verify the tax period and amount, disclose the payment in your reply and check for the officer’s acknowledgment or a DRC-05 conclusion.
When does the appeal period start?
Section 107 generally counts three months from communication of the adjudication decision or order, not from the date you first heard about an email. Preserve proof of communication and obtain advice immediately if the date is uncertain.
Is the section 73 three-month period my time to reply?
No. It is the minimum notice-to-order lead time described for the officer under section 73. Your response deadline is the one stated in the notice, subject to the applicable law and any valid extension.
What changed for financial year 2024–25 and later periods?
The Government of India’s 2024 explanatory note describes section 74A as providing a common time limit for demand notices and orders and refers to a 60-day period for certain reduced-penalty treatment. Confirm commencement, the current Act, rules and the exact notice before relying on those provisions.
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