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One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchAfter receiving a GST demand notice, preserve the complete notice and proof of when it was served, identify the legal provision and tax periods involved, and work out the deadline stated in that specific communication. Then reconcile each allegation against your records and respond through the route prescribed for that proceeding. Do not assume that every GST communication follows the same process or that a deadline from a general guide applies to your case.
This guide is for Indian GST-registered persons, business owners, and finance teams. It is general information, not a determination of liability. The notice, its service details, the relevant statutory text, and current portal procedure govern your next steps.
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First, identify what you have received
“GST demand notice” can refer informally to several different communications. The document’s name alone may not tell you the procedural stage. Read the communication and its attachments to determine whether it is an intimation, a show-cause notice, a statement, an adjudication order, or a recovery communication. Record the issuing authority and jurisdiction, the statutory section and rule cited, the tax period, the allegations, and the tax, interest, and penalty calculations.
If the portal shows FORM GST DRC-01, do not treat its summary as a substitute for the underlying notice. Review the notice and its grounds: the summary is associated with specified notices, and the grounds and amounts you must address are in the underlying record. The forms below belong to a procedure described in Rule 142; their appearance does not mean that every GST communication is a section 73 or 74 proceeding.
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| Communication or stage | What to examine | What the cited Rule 142 material says |
|---|---|---|
| Intimation or notice before an order | Its legal provision, allegations, periods, calculation, stated deadline, and service record. | DRC-01 is an electronic summary of specified notices. The underlying notice and grounds also need review. |
| Statement for additional periods | Whether it identifies the same grounds and which additional periods it covers. | DRC-02 is a summary of a statement covering specified additional periods on the same grounds. |
| Payment during a covered proceeding | The amount, the provision relied on, whether the payment route applies, and what procedural effect follows in the particular case. | DRC-03 is an intimation of payment, DRC-04 an acknowledgement accepting payment, and DRC-05 an order concluding proceedings in specified qualifying-payment situations. |
| Reply or representation | The prescribed filing route and deadline for the communication you received. | DRC-06 is the representation form for proceedings covered by the cited Rule 142 procedure. |
| Order and recovery | The full order, its communication date, any stated recovery information, and available next steps. | DRC-07 is an electronic summary of an order; Rule 142 says the order is treated as the notice for recovery. |
The Central Goods and Services Tax Rules text describing this sequence is an amended compilation published in 2022. Check for later amendments and current portal instructions before relying on its procedure. The CGST Act and Rules, together with the provision actually cited in your communication, determine which process applies.
Preserve the notice and establish the dates
Make the first task a record-keeping exercise, not an argument about the amount. Preserve the complete notice, every annexure, portal messages, emails, and any postal envelope or delivery record. Note how and when each communication reached you. Save a copy of the portal record and, if available, its acknowledgement or other record of service.
Write down the deadline printed in the notice and the date from which it appears to run. Do not substitute a general internet deadline or assume that a portal alert changes the notice’s terms. The appropriate reply period depends on the type of communication, statutory provision, service, applicable rules, notice terms, and any valid extension or order. Rule 142’s identification of DRC-06 does not itself establish one reply period for every GST demand notice.
If the deadline is near, promptly ask a qualified Indian GST professional to check the relevant current legal text and filing route. Leave enough time to submit through the prescribed channel and retain proof that the response was filed. A reply deadline is not the same as an appeal deadline: an adjudication order can start a separate appeal clock.
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Download and organize the case record
Download the notice and attachments from the GST portal, along with related returns, payment records, prior replies, hearing communications, and acknowledgements. Store them in a dated folder that can be accessed by the people preparing and reviewing the response. Keep the original files rather than relying only on printed extracts or screenshots.
Assemble documents that relate to the actual allegations. A useful working file may include:
- The complete notice, any statement, annexures, and the department’s computation.
- Relevant GST returns and portal extracts for each disputed period.
- Sales and purchase invoices, credit or debit notes, and contracts that bear on the allegation.
- Books of account and a period-wise reconciliation.
- Electronic liability, credit, and cash ledger extracts, payment challans, and DRC-03 or acknowledgement records where relevant.
- Input tax credit records and supplier or recipient correspondence if ITC is disputed.
- Earlier replies, audit or investigation correspondence, hearing notices, and orders.
- A chronology and a concise index identifying each annexure and the point it supports.
This is a practical checklist, not a statutory exhaustive list. Match each exhibit to an allegation. If a document is missing or records appear inconsistent, explain that specifically rather than attaching an unlabelled data dump. The evidence required depends on the allegations and the facts of the case.
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Reconcile each allegation before drafting
Build an allegation-by-allegation schedule before writing the narrative response. This helps distinguish a genuine tax disagreement from an arithmetic issue, a period mismatch, or an amount already reflected in payment records. Do not spend time disputing a category the notice does not raise; address the actual grounds and periods before you.
| Record for each item | What to enter |
|---|---|
| Notice reference | The paragraph, allegation, period, and amount as stated in the notice. |
| Department calculation | The figures and method used for the proposed amount, including any stated tax, interest, or penalty. |
| Your calculation | Your period-wise figure and a reconciliation that another reviewer can follow. |
| Supporting records | The return, ledger, invoice, contract, payment record, or other annexure relevant to the disputed point. |
| Issue to explain | The specific factual or legal difference, or the information you still need to verify. |
Check the arithmetic and the periods first. Then examine classification or tax rate, payments, reporting, and input tax credit only where those issues are alleged. Compare the department’s computation with your books and relevant portal records; identify where a figure comes from instead of simply asserting that the department’s total is wrong.
Prepare a structured, evidence-linked reply
A concise response is easier to assess when it follows the notice’s sequence. Use a clear opening that identifies the notice, GSTIN, relevant periods, and response date. Then deal with each allegation separately. FORM GST DRC-06 is the representation form described in Rule 142 for covered proceedings, but the particular notice and current portal instructions determine the filing route for your case.
- Identify the allegation and amount. Refer accurately to the relevant paragraph, period, and proposed figure so the reader can match your answer to the notice.
- State your position. Say whether you admit the fact, dispute it in part, or dispute it, and specify which part is accepted or contested.
- Show the reconciliation. Set out your calculation and explain how it differs from the department’s calculation. Make the figures traceable to records.
- Explain the factual and legal basis. Refer to the relevant record and provision. Avoid unsupported conclusions or broad denials that do not answer the alleged facts.
- Label the evidence. Number annexures consistently and state what each one demonstrates. Refer to the annexure where the relevant figure or transaction can be found.
- Ask for specific relief. State what you want the authority to do, such as drop or correct the proposed demand. Request a hearing where appropriate.
For issues that cannot be settled from the notice and records alone, identify the unanswered point and seek advice promptly. Keep a complete copy of the final response and its attachments, along with the filing acknowledgement and any later portal communication.
Check the proposed demand against the notice grounds
Section 75(7) of the CGST Act, 2017, as stated in the CBIC-hosted Act text, limits the amount in the order to the amount specified in the notice and says that a demand may not be confirmed on grounds other than those specified in the notice. If a proposed order appears to exceed the notice amount or relies on different grounds, identify the departure clearly in your response or in the appropriate later proceeding. Check the current statutory text and the documents in your case before relying on this limit.
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This point is not a substitute for answering the allegations. Your reconciliation should still address the stated grounds, amounts, and periods, with records supporting your position.
Should you pay the amount?
Payment is not automatically the best choice, and it does not automatically resolve every issue. The Rule 142 material describes DRC-03 as an intimation of payment, DRC-04 as an acknowledgement accepting payment, and DRC-05 as a conclusion order in specified qualifying-payment situations. It also describes a 30-day post-notice payment route under the referenced provisions, but the consequences depend on the statutory section and facts.
Before acting, reconcile the amount and confirm which provision applies, what the payment would cover, and what procedural effect the law provides in your situation. Obtain case-specific advice if you are unsure. Keep the payment record and any related portal acknowledgement with the case file.
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An adverse adjudication order changes the immediate task: preserve the full order and communication record, then calculate the applicable appeal period from the actual communication date. Under the cited section 107 text, the general period to appeal an adjudicating authority’s decision or order is three months from communication. A further one month may be available where sufficient cause prevented timely presentation. Statutory preconditions apply, and the current law and the specific order must be checked.
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Do not use the time allowed to reply to a notice to calculate an appeal, or vice versa. Review mandatory pre-deposit and other appeal conditions under current law before filing. Because the dates and requirements can affect whether an appeal is accepted, seek qualified advice promptly if an order has been communicated.
A limited historical-demand waiver may apply in some cases
Section 128A may provide a waiver of interest or penalty for narrowly eligible historical demands, subject to conditions. CBIC Circular 238/32/2024-GST discusses the route and forms SPL-01 and SPL-02 for specified section 73 matters. This is not a general waiver for GST demands. Eligibility depends on the period, statutory provision, procedural stage, and applicable payment and filing conditions.
Do not assume that the waiver applies merely because a demand concerns an earlier period or because interest or penalty is included. Check the current rules and the case-specific requirements before relying on this route.
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Practical mistakes to avoid
- Responding only to the summary. If DRC-01 appears, obtain and read the underlying notice and grounds.
- Assuming every communication is the same kind of proceeding. Identify the actual section, stage, tax period, and issuing authority first.
- Using a generic deadline. Take the reply date from the notice and verify the applicable law and portal procedure for that communication.
- Sending documents without a map. Use a reconciliation and annexure index to connect evidence to the allegation it supports.
- Treating payment as an automatic resolution. Verify the applicable provision and consequences before paying.
- Missing a separate appeal deadline. If an order is communicated, calculate the section 107 period from that communication and check the applicable conditions.
For current legal text, the relevant primary materials are the Central Goods and Services Tax Act, 2017, the Central Goods and Services Tax Rules, 2017, and, where section 128A is potentially relevant, CBIC Circular 238/32/2024-GST. The cited Rules compilation is from 2022, so check for later amendments and current portal instructions. The law applicable to a particular taxpayer may depend on the relevant period and amendments or commencement provisions.
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