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Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →Repair Windows errors before they cause bigger problemsFix Now →Scan for outdated or missing drivers - takes under a minuteDriver Scan →Start by checking the section, notice type, tax period, allegations and response date stated in your GST communication. Those details determine which reply route applies: a covered demand notice with a summary uploaded in FORM GST DRC-01 generally calls for a reply in FORM GST DRC-06 under rule 142(4), while a scrutiny discrepancy notice in ASMT-10 follows the ASMT-11 route. There is no single reply deadline for every GST notice. Match each allegation and amount against your records, submit a point-by-point response with relevant evidence, and keep proof of filing.
First identify what kind of GST notice you received
Do not choose a reply form based only on the phrase “show-cause notice.” Read the complete communication, its annexures and any summary available through the relevant official channel. Note the provision cited, form number, tax period, issuing officer, service date, stated deadline and any hearing date. Check whether the summary and detailed notice agree on the grounds and amounts.
For covered notices, rule 142 of the Central Goods and Services Tax (CGST) Rules provides for an electronic summary in FORM GST DRC-01; a covered statement under section 73(3) or 74(3) has a summary in FORM GST DRC-02. These summaries are not a substitute for reviewing the full notice and its supporting details.
| Communication or form | What it indicates | Response point |
|---|---|---|
| Sections 73 or 74; DRC-01 summary | A covered demand proceeding. Section 73 concerns specified tax, refund or input-tax-credit issues other than fraud, wilful misstatement or suppression to evade tax. Section 74 concerns those issues alleged to involve such conduct. | For notices covered by rule 142(4), reply in FORM GST DRC-06. Address the actual grounds; a section 74 citation is an allegation, not proof. |
| ASMT-10 | A discrepancy communicated through the scrutiny procedure under section 61. | Respond through the ASMT-11 explanation or acceptance route. The ASMT-10 notice must specify a response period not exceeding 15 days. |
| Another form or provision | A different GST communication or procedure may apply. | Follow the provision, form and response instructions stated in that communication; do not assume DRC-06 applies. |
The section 73 and section 74 routes also have different payment, penalty and order-period provisions. Which rules apply depends on the notice, period and law in force for the case; do not infer the outcome from the section number alone.
How to determine the response deadline
Use the deadline stated in the specific notice together with the applicable provision. Do not rely on a blanket “15-day” or “30-day” rule for every show-cause notice. The CBIC assessment rules set a specific limit for scrutiny: the response period stated in an ASMT-10 notice must not exceed 15 days. That limit does not establish the deadline for demand notices under sections 73 or 74.
Record the date and mode of service, the due date shown in the communication, and any hearing date. If the notice is incomplete, inconsistent, or appears to give too little time, seek qualified tax advice promptly rather than assuming the deadline has changed or that filing can safely be delayed.
Build an allegation-by-allegation evidence file
Collect only records that bear on the actual grounds in the notice. There is no universal statutory attachment checklist for every GST reply. A useful starting set, depending on the allegation, includes:
- The complete notice, summary, annexures and related portal correspondence.
- GST returns and reconciliation statements for the period under dispute.
- Sales and purchase invoices, credit notes and debit notes relevant to the amounts raised.
- Accounting or electronic ledgers, payment challans, and DRC-03 or DRC-04 records if relevant.
- Contracts, purchase orders, delivery or transport records, and correspondence that relate to the alleged supply.
- Input tax credit records and reconciliations if eligibility or credit amounts are disputed.
- A calculation schedule comparing your figures with the department’s figures.
Make an allegation matrix before drafting. One row per ground helps expose gaps and prevents a general narrative from obscuring a disputed figure.
| Notice item | What to record |
|---|---|
| Ground and paragraph | Notice paragraph, cited provision and the department’s factual assertion. |
| Amount | Tax, interest and penalty separately, with period and tax head where stated. |
| Your response | What is admitted, disputed or not yet verifiable, and why. |
| Evidence | Document name and annexure number supporting each factual statement. |
| Open issue | Missing information, unclear calculation or relied-upon material needed to respond fully. |
The DRC-01 summary identifies brief facts, grounds and tax and other dues; use those fields as a cross-check, not as a replacement for reconciling the detailed notice and records.
Draft a clear, supported reply
- Identify the case. State the notice reference, GSTIN, tax period, cited section and notice date.
- Follow the notice’s sequence. Answer each allegation separately so the decision-maker can match each response to the corresponding ground.
- Separate facts from conclusions. State which facts you accept, which you dispute, and which cannot be verified from the material supplied. Explain the legal basis for a disagreement without ignoring contrary facts.
- Show the numbers. Set out a reconciliation table for the disputed tax, interest and penalty. Identify amounts already paid and provide the supporting records.
- Index the evidence. Refer to numbered annexures beside the statements they support. Make sure totals and periods match the reply and source records.
- Identify what is missing. Specify any information or relied-upon material needed to answer a ground fully.
- Request a hearing in writing if needed. Keep proof of the request. Section 75(4) provides for a hearing where requested in writing and where an adverse decision is contemplated.
- Ask for a reasoned decision. Request that the submissions and evidence be considered and the decision address the grounds raised.
Avoid unsupported assertions, contradictory figures and broad admissions that go beyond what the records establish. Do not send sensitive original documents unless the applicable process specifically requires them; retain a complete copy of the filed package.
Choose the applicable response form and submit it
Under rule 142(4), FORM GST DRC-06 is the reply form for the covered notices whose summary was electronically uploaded in FORM GST DRC-01. It is not a universal form for every GST communication. A scrutiny discrepancy in ASMT-10 instead follows the ASMT-11 response or acceptance route.
Use the filing method and portal instructions specified for your notice and applicable procedure. The official material cited here does not establish a universal current click-by-click portal path. Before submitting, check that the selected route matches the notice, that the response and attachments are complete, and that each attachment is readable and correctly identified. Save the final reply, attachments, filing reference, acknowledgement and separate proof of any written hearing request.
If the portal is unavailable or the deadline is close, promptly seek professional advice about a legally valid way to preserve the response. Do not assume that an email, help-desk ticket or attempted upload automatically counts as filing.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Decide carefully whether to pay, contest or address part of the demand
Compare the factual and legal support for each ground, the strength of the records and calculations, the consequences under the section cited, the time available to prepare the reply, and the likely next procedural step. A case may involve more than one position: some facts or amounts may be accepted while others are disputed, but explain that distinction precisely.
Sections 73 and 74 and rule 142 describe payment routes and consequences, including specified circumstances for payment before notice and payment within 30 days after notice under subsections 73(8) and 74(8). Rule 142 also uses DRC-03 to intimate specified payments and provides for DRC-05 in the covered conclusion process. These are section-specific routes, not a general instruction to pay within 30 days or a guarantee that a payment ends every proceeding. Check the current law and case-specific calculations before deciding whether to pay, contest or address only part of a demand.
Know what the GST forms do
| Form | Use described in the cited CBIC rules or assessment material |
|---|---|
| DRC-01 | Electronic summary accompanying covered demand notices. |
| DRC-02 | Electronic summary accompanying a covered statement under section 73(3) or 74(3). |
| DRC-03 | Intimation of specified payment. |
| DRC-04 | Acknowledgement of specified payment. |
| DRC-05 | Order concluding covered proceedings following qualifying payment. |
| DRC-06 | Reply to notices covered by rule 142(4). |
| DRC-07 | Electronic summary of an order; treated as a notice for recovery. |
| ASMT-10 | Scrutiny discrepancy notice; the notice specifies the response period, which cannot exceed 15 days under the cited assessment rule. |
| ASMT-11 | Response or acceptance of a scrutiny discrepancy. |
After filing: keep the record and check any order
Keep the notice, your submitted response, every attachment, filing acknowledgement, payment evidence and proof of hearing request together. If an order follows, read the complete order as well as its DRC-07 summary. Rule 142 says DRC-07 is the electronic summary of an order and is treated as a notice for recovery. An adverse order can start a separate time-sensitive process; verify the applicable correction, review or appeal route and deadline promptly with a qualified adviser.
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Repair common Windows errors and clear accumulated junk for a smoother, more stable PC - no reinstall needed.Free scan · no reinstallThe cited CBIC rules PDF identifies amendments through 1 January 2022, and later amendments or notifications may affect forms and procedure. Confirm the current consolidated law and instructions for your case. The discussion here is general information, not individualized tax or legal advice.
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