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Outbyte PC Repair FREERepair Windows errors before they cause bigger problemsFix Now →Outbyte Driver Updater FREEFix the driver behind crashes, sound loss and screen glitchesFind Drivers →A GST show-cause notice proposes a case and gives you an opportunity to respond; a demand order records the officer’s decision after considering your representation, if any. A notice is not itself a final demand order. If you receive either document, identify the statutory section and tax period, preserve the service date, and follow the response or appeal deadline that applies to that document.
How a GST notice differs from a demand order
The key difference is procedural stage. Under the CGST Act, a show-cause notice asks the recipient to explain why the proposed amount should not be paid. Section 73(1), for example, says the notice requires the recipient to show cause “as to why he should not pay the amount specified in the notice.” The order comes after the adjudication process and sets out the officer’s determination. The exact statutory provision on your document matters; not every GST notice necessarily falls under sections 73 or 74.
| Feature | Show-cause notice | Demand order |
|---|---|---|
| Procedural stage | Proposes a case and invites an explanation. | Records the determination after considering the representation, if any. |
| What to do next | Review the allegations, evidence, calculation and response date; submit a response through the applicable procedure. | Review the reasoning and confirmed amount; assess payment, any applicable statutory option, or appeal. |
| Safeguard | Sets out the proposed case the recipient must answer. | Under section 73(7), the amount cannot exceed the amount in the notice, and the demand cannot be confirmed on grounds outside those specified in the notice. |
| Electronic summary in the covered process | DRC-01 summarizes specified notices. | DRC-07 summarizes specified orders. |
The CGST Act’s section 73(7) states that “the amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice and no demand shall be confirmed on the grounds other than the grounds specified in the notice.” Check the full notice and order, not just their electronic summaries. The rule 142 forms and process are set out in the CBIC-hosted CGST Rules; the relevant Act text is hosted by CBIC under an older bill-text path, so verify the current legislation and notifications for your case at the CBIC-hosted CGST Act text.
What to do after receiving a show-cause notice
- Identify the case and deadline. Note the issuing authority, section, tax period, date and mode of service, stated response date, allegations, proposed tax, interest and penalty, and any evidence or enclosures referenced. Keep the notice and proof of when and how it was served.
- Check the full document set. If a DRC-01 summary accompanies the notice, use it as a guide, but read the full notice and attachments. Rule 142 treats DRC-01 as a summary, not a replacement for the underlying document.
- Reconcile the allegations with your records. Compare each issue and calculation with the relevant returns, invoices, ledgers, payment evidence and correspondence. Preserve copies of the notice, attachments, portal records and service evidence.
- Prepare a point-by-point response. Address each allegation with the relevant facts and supporting documents, and submit it by the applicable deadline using the procedure for that notice. For representations in the covered rule 142 process, the form is DRC-06.
- Request a hearing when appropriate. Section 75 provides for a hearing where it is requested in writing and requires the order to state relevant facts and the basis of the decision. Make the request in writing and retain proof of submission.
Do not treat payment or admission of a disputed amount as an automatic next step. Payment and closure routes may be available in some circumstances, but the appropriate choice depends on the provision, facts and applicable law.
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What to check when an order arrives
Read the order’s reasoning and calculations alongside the original notice and your response. Check whether the confirmed amount exceeds the notice or relies on grounds that were not specified there. Note the date the order was communicated and keep the full order, attachments, portal record and communication details. DRC-07 is a summary of specified orders under rule 142; it does not replace the full order or its reasons.
If the order confirms a demand, promptly assess the available payment, correction or appeal routes. Do not assume that filing an appeal automatically stops recovery; section 107 includes payment conditions, so check the current requirements and calculate the relevant amounts for your circumstances.
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How to assess an appeal deadline
For a first appeal under section 107 of the CGST Act, the ordinary filing period is three months from communication of the decision or order. The Appellate Authority may allow a further month if satisfied that sufficient cause prevented filing within the ordinary period. Calculate from the actual communication date, rather than the date printed on the order, and get qualified help promptly if the deadline is close.
FORM GST APL-01 is the appeal form identified in the CBIC appeal rules. Before filing, check the current section 107 text and applicable rules, including the conditions concerning admitted amounts and disputed tax. The CBIC-hosted CGST Act text and CBIC appeal rules are relevant official references; confirm that the versions and amendments applicable to your case are current.
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Why the section and tax period matter
The demand framework and deadlines depend on the provision cited and the tax period. Check the exact section printed on the notice, then verify the current Act and any applicable notifications rather than assuming sections 73 and 74 cover every current notice. The CBIC-hosted text available for sections 73 and 74 does not, by itself, establish the commencement, scope or interaction of section 74A with those provisions. That point must be checked against current official legislation and notifications for the relevant case.
CBIC Circular 238/32/2024-GST discusses a section 128A waiver process for specified legacy section 73 cases. It is limited to its statutory eligibility conditions, not a general waiver of GST demands. Review the CBIC circular and current rules before relying on that route.
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Where to get case-specific help
A notice or order can turn on its statutory section, tax period, service date, factual record and calculations. For a live dispute, verify the current official legislation and notifications and consider qualified GST or tax-law assistance, especially where a response or appeal deadline is approaching. This overview is general information, not individual legal advice.
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