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Read the complete notice, check the tax period and legal provision it cites, and reconcile every allegation against your returns and records before replying. For the Rule 142 process described in the cited CGST Rules, Form GST DRC-06 is the electronic reply form; use the filing method and deadline stated in your notice and verify the current GST portal process. A reply should address each point, support factual statements with relevant documents, and preserve the filing acknowledgement and submitted records.
Start by identifying exactly what the notice alleges
Do not rely only on an email alert, a portal summary, or an informal message. Obtain and read the complete notice and note:
- the notice reference number, issue date, and issuing authority;
- the statutory provision cited and the financial year and tax period involved;
- each allegation and the facts or documents the department relies on;
- the tax, interest, and penalty calculations, including how each amount was worked out;
- the response deadline and any hearing information.
Where applicable, compare the notice with its electronic summary, Form GST DRC-01. CBIC Instruction No. 04/2023-GST, dated 23 November 2023, says summaries of specified notices are to be served electronically in DRC-01 and order summaries uploaded in DRC-07. A summary is not the full notice: review both and retain copies of the records available to you.
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Match the provision to the tax period and allegation
The applicable route depends on the period and the notice’s allegations. In the CBIC text of CGST Act sections 73 and 74 retrieved on 4 October 2026, both sections are stated to apply to determination for periods up to FY 2023-24, with section 74 addressing cases alleged to involve fraud, wilful misstatement, or suppression of facts to evade tax.
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| Tax period and allegation | What the cited CBIC text says | What to check |
|---|---|---|
| Up to FY 2023-24; specified non-fraud category | Section 73 is the cited route for the specified non-fraud category. | Check the notice’s legal basis, facts, and calculation against the actual case. |
| Up to FY 2023-24; fraud, wilful misstatement, or suppression to evade tax alleged | Section 74 is the cited route for these allegations. | Examine the specific allegation and the evidence relied on; do not treat the allegation itself as proof. |
| FY 2024-25 onward | The cited section 73 and 74 text does not establish the route for these later periods. | Check the current Act, rules, amendments, and the notice itself before applying a provision, deadline, or payment consequence. |
Do not carry an older section’s timeline or payment consequences over to a later period without checking the law that applies to that period. The correct route and any available payment option require review of current official material and the notice.
Reconcile the demand with business records
Gather the records relevant to the actual allegation. Depending on the issue, these may include returns, invoices, credit notes, ledgers, payment records, input tax credit support, reconciliations, and correspondence. Do not include a document category merely because it is common in other GST disputes; use the evidence that fits this notice.
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Prepare a working schedule that sets out the department’s figure, the business’s figure, the difference, and the reason for the difference. Tie each number in the reply to that schedule and to the supporting records. If the calculation is unclear or a record is unavailable, identify that specifically rather than making an unsupported assertion.
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Draft a point-by-point reply
A useful response makes it easy to see what is accepted, what is disputed, and why. For each allegation, state whether it is admitted, disputed, or partly admitted, then give the relevant facts, legal grounds, calculation, and supporting evidence. A practical order is:
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- Identify the taxpayer and notice reference.
- Give a brief description of the response.
- Set out any supported preliminary objection, such as one concerning jurisdiction, service, limitation, or missing relied-upon particulars.
- Answer the allegations one by one, identifying the records that support each factual statement.
- Reconcile the tax, interest, and penalty calculations and explain any amount admitted or disputed.
- List and index attachments, stating what each document is intended to show.
- State whether a personal hearing is requested, then complete the verification and authorized-signatory details.
These are practical drafting steps, not a guarantee that an objection will succeed or that filing a reply will cancel a demand.
File through the applicable process and keep proof
Under the Rule 142 process covered by the cited CGST Rules, Form GST DRC-06 is the reply form. The form captures the notice reference and date, financial year, reply, uploaded documents, personal-hearing choice, and verification. The cited Rule 142 text also provides for a DRC-01 electronic summary accompanying specified notices. Check the full notice and live GST portal guidance to confirm the process and deadline that apply to your case; portal workflows can change.
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- Complete the prescribed reply form with the notice details and point-by-point response.
- Upload the indexed documents that support the reply, following the current portal instructions.
- Submit by the deadline in the applicable notice or process, and save the acknowledgement or reference number.
- Download or retain the final submitted reply, every attachment, and available portal records showing the notice and filing.
Keep subsequent hearing communications and orders with the same case file. CBIC Instruction No. 04/2023-GST describes DRC-07 as the electronic summary of an order, including payable tax, interest, and penalty as applicable; read the full order rather than treating its summary as a substitute.
Decide whether to request a personal hearing
DRC-06 includes a yes-or-no choice about requesting a personal hearing. Consider the case’s facts, disputed issues, and evidence when making that choice. A hearing may be relevant where an explanation or unresolved factual issue needs to be addressed, but the right course depends on the notice and applicable law. Record the choice in the form and retain any hearing notice or later communication.
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When to get case-specific GST advice
Consider review by a chartered accountant, GST practitioner, or tax lawyer if the notice alleges fraud or suppression, involves a substantial demand, raises a complex classification or input tax credit issue, or turns on limitation, service, or procedural questions. Professional advice is also prudent when deciding how to respond to a disputed demand or whether to make a payment. The specific response depends on the notice, tax period, facts, service record, and current law.
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