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First identify what you received. A GST “demand notice” may be a DRC-01 show-cause notice, a DRC-01C input-tax-credit (ITC) mismatch intimation, or a DRC-01D recovery intimation. They do not use the same response process.
For a show-cause notice whose summary is uploaded in FORM GST DRC-01, Rule 142(4) of the CGST Rules prescribes FORM GST DRC-06 as the reply. Read the complete notice and annexures, use the deadline printed in that notice, and submit the response through the GST Portal case workflow. Do not assume a universal number of days or use a DRC-06 response for a DRC-01C or DRC-01D communication.
Which GST communication did you receive?
Before drafting anything, download or open the entire communication, not just a notification email or the short summary. Record the GSTIN, notice or reference number, issue date, financial year, tax period, statutory section, allegations, amounts proposed, annexures and response-by date.
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|---|---|---|---|
| DRC-01 show-cause notice summary | A notice covered by Rule 142, including proceedings under the relevant GST provision | File the prescribed representation in DRC-06, addressing the full notice | The complete notice controls the allegations, evidence and deadline; a summary alone may not contain all details |
| DRC-01C | A specified ITC mismatch intimation | Complete Part B in the DRC-01C workflow; provide a DRC-03 payment ARN, an explanation, or both | Failure to file Part B can prevent filing GSTR-1 or IFF for a subsequent period |
| DRC-01D | A recovery intimation | Pay within seven days from the issue date when directed | The official functionality note says the portal does not provide a reply facility for this intimation; it is not a DRC-06 case |
If the form number is unclear, compare the heading and instructions in the downloaded document with the three categories above. A notice can contain a DRC-01 summary while the legally important factual allegations and calculations appear only in the attached or linked full notice.
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Why DRC-06 is the reply form for a DRC-01 notice
Rule 142 describes electronic summaries for specified GST notices and statements. A notice summary is uploaded in FORM GST DRC-01, while a statement summary is uploaded in FORM GST DRC-02. Rule 142(4) states: “the reply to any Notice issued under any section whose summary has been uploaded electronically in FORM GST DRC-01 under sub-rule (1) shall be furnished in FORM GST DRC-06.”
The exact statutory section and amendment applicable to your tax period still matter. For periods through financial year 2023–24, section 73 generally addresses tax not paid or short-paid, erroneous refunds, or wrongly availed or utilised ITC without fraud, wilful misstatement or suppression. Section 74 addresses those situations where fraud, wilful misstatement or suppression to evade tax is alleged. Current Rule 142 material also includes section 74A, so do not assume every notice must cite only section 73 or 74.
The rule identifies the form; it does not create one universal reply period for every notice. Use the response date and procedural direction in your notice and the provision governing that proceeding. A 30-day reference found in some Rule 142 payment or conclusion provisions is not a blanket DRC-06 deadline, and an appeal period is not a show-cause reply period.
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Build a notice record
- GSTIN and legal name.
- Notice/reference number and issue date.
- Financial year and tax period.
- Section cited and type of proceeding.
- Each allegation, disputed transaction and proposed tax, interest or penalty amount.
- The stated reply-by date, hearing information and officer details.
- Every annexure, calculation sheet, invoice list and other attachment referred to by the officer.
Keep the original files unchanged. Make a working copy for annotations and create a page or file index so the officer can find the record supporting each answer.
Reconcile the figures
For every disputed amount, compare the notice calculation with the relevant returns, electronic liability and cash or credit ledger entries, invoices, credit notes, payment challans, e-way or other transaction records, and your books. Identify whether the disagreement is a data omission, timing difference, classification issue, duplicate claim, ineligible ITC allegation, tax-rate issue or an amount already paid.
Do not concede an amount merely because the portal displays it. If the calculation is wrong, show the arithmetic and identify the record that corrects it. If part of the amount is admitted, separate that portion from the disputed balance and explain any payment already made.
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Decide whether professional help is needed
Consider a qualified GST practitioner or indirect-tax lawyer when the notice alleges fraud or suppression, covers several periods, involves substantial disputed ITC, relies on complex valuation or place-of-supply rules, or is close to its response date. Professional assistance is prudent in those situations, but the form itself does not make an adviser mandatory in every case.
What FORM GST DRC-06 asks for
The prescribed form is headed “Reply to the Show Cause Notice”. Its fields provide the framework for a complete filing:
- GSTIN and taxpayer name.
- Show-cause notice reference number and issue date.
- Financial year.
- A written reply.
- Uploaded supporting documents.
- An option indicating whether a personal hearing is requested.
- Verification by the authorised signatory, including name, designation and date.
The form does not prescribe a particular argumentative style. A clear issue-by-issue structure is practical because it connects each allegation to facts, calculations and evidence.
How to write a defensible DRC-06 reply
1. Start with an identification paragraph
State the GSTIN, notice reference and date, financial year, tax period and the section cited. Say that the submission is the reply to that specific show-cause notice. If the notice contains more than one period or issue, list them separately.
2. Answer each allegation separately
Use numbered headings that match the notice. For each issue, explain:
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- What the notice alleges and the amount attributed to it.
- Your factual response, including dates and transaction details.
- The applicable return, invoice, payment or reconciliation evidence.
- The corrected calculation, if the officer’s figure is inaccurate.
- The relief requested for that issue.
Do not rely on a general denial that leaves the officer to infer which document answers which allegation. If the notice uses an annexure line number, reproduce that reference in your response.
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3. Index the evidence
Give every attachment a short description and a unique label, then refer to that label in the relevant paragraph. Typical evidence may include filed returns, invoices, credit notes, purchase registers, payment challans, ledger extracts, contracts, delivery records, reconciliations and correspondence. Provide only relevant records and protect personal or commercially sensitive information where the law permits.
4. State the relief precisely
Conclude each issue with the action you seek, such as dropping that allegation, correcting the tax calculation, recognising tax already paid, allowing eligible ITC or restricting any demand to a specified balance. If you request an adjustment, show how it changes the total.
5. Select the personal-hearing option
Use the hearing field in DRC-06 to indicate whether you want a personal hearing. If the dispute turns on reconciliations or interpretation, explain briefly why an oral hearing would help, while still presenting the complete written case and evidence.
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6. Complete verification
The authorised signatory should check the GSTIN, notice details, attachments and factual statements before completing the name, designation and date fields. Use the authentication method offered by the live portal for that filing.
How to locate the notice and submit the reply online
GST Portal labels and case menus can change, and an official current, screen-by-screen DRC-06 manual with upload constraints was not established. Use the following cautious workflow rather than relying on an old screenshot:
- Sign in to the official GST Portal with the taxpayer credentials.
- Open the notices, orders or other relevant case service and search for the GSTIN’s notice or reference number. Portal functionality documentation identifies Services > User Services > Additional Notices & Orders as a place where a DRC-01 summary may be available.
- Open the case and download the full notice, summary and annexures. Confirm that it is a DRC-01 show-cause notice before selecting a reply action.
- Choose the available reply option for that case and complete the DRC-06 fields. Enter the notice reference and date exactly as shown.
- Paste or type the issue-by-issue reply, then attach the indexed supporting documents accepted by the live form. Do not assume an upload count, file-size limit or file type from another GST workflow.
- Choose the personal-hearing preference, complete authorised-signatory verification and use the authentication method presented by the portal.
- Review the preview carefully, especially the tax-period references, amounts, signatory details and attachment list, then submit.
- Download or print the filed reply, attachments list and whatever final acknowledgement or acknowledgement reference the live portal generates. Store them with the original notice and a copy of your working papers.
If the case has no reply action, the communication may not be a DRC-01/DRC-06 proceeding, the response window may have closed, or the portal may be experiencing a temporary problem. Record the error, avoid creating contradictory duplicate submissions, and seek prompt help through the GST support channel or a tax professional.
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How DRC-01C differs from DRC-06
DRC-01C is an ITC mismatch process, not the reply form for a DRC-01 show-cause notice. The GSTN tutorial places it at Services > Returns > Return Compliance > ITC Mismatch (DRC-01C).
In the DRC-01C workflow, the taxpayer can provide the ARN of a DRC-03 payment, explain the ITC difference, or do both. Complete the required Part B response, submit it using the authorised-signatory process described by the portal (including EVC or DSC where offered), and download the completed form for your records.
The GSTN FAQ states that failing to file Part B after an intimation can block filing of GSTR-1 or IFF for a subsequent tax period. After Part B is filed, filing can resume; if the portal does not update immediately, the FAQ suggests logging out and back in after a delay. Do not answer a DRC-01C intimation by uploading a DRC-06 unless a separate show-cause notice also requires that form.
How DRC-01D differs from DRC-06
DRC-01D is described in the GST Portal functionality material as a recovery intimation. It is available under Services > User Services > View Additional Notices/Orders in the described workflow. The same material says the portal does not allow a reply to the intimation and directs payment within seven days from issue; if payment is not made, recovery proceedings may be initiated.
That seven-day direction belongs to the DRC-01D recovery process. It must not be reused as a DRC-06 deadline, and a DRC-01D should not be treated as an ordinary show-cause reply.
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Use the date and instructions in the actual notice. The official material establishing DRC-06 does not state one universal number of days for every DRC-06 response. The applicable section, tax period, amendment and procedural order can affect the timetable.
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Do not substitute:
- A DRC-03 payment window for the DRC-06 reply date.
- The seven-day DRC-01D payment direction for a DRC-01 response.
- A 30-day payment or conclusion reference in Rule 142 for a universal reply period.
- The general appeal period for an order for the earlier show-cause reply stage.
The GST Portal appeal FAQ describes a general three-month period from communication of an order, with possible condonation of up to one additional month for sufficient cause. That concerns an appeal after an order, not the deadline to file DRC-06.
What to do if the portal or notice is unclear
The notice is visible but no reply button appears
Confirm the document type and whether it is DRC-01C or DRC-01D. Check whether the response date has passed and whether you are signed in with the correct GSTIN. Save a screenshot or error message with the date and time, then seek assistance promptly rather than assuming that an email response is a valid substitute.
The summary and full notice disagree
Preserve both versions and identify the discrepancy in your written reply. Use the full notice and annexures to answer the allegations, while quoting the summary reference so the officer can match your submission to the portal case.
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Separate admitted and disputed components, state payments already made with their relevant references, and provide a reconciliation that reaches the amount you say remains payable or refundable. Avoid an unexplained “without prejudice” figure that cannot be checked.
You cannot gather every document before the date
File a complete response on the material available, explain any specific missing record and request the hearing or procedural opportunity available under the notice. Do not invent a deadline extension or assume that an informal email pauses the statutory process.
Filing checklist
- Correct notice type confirmed: DRC-01, DRC-01C or DRC-01D.
- GSTIN, legal name, notice number, issue date, financial year and tax period checked.
- Applicable section and every allegation listed.
- Amounts reconciled to returns, ledgers, invoices and payments.
- Issue-by-issue reply drafted with clear requested relief.
- Attachment index prepared and each document cited in the text.
- Personal-hearing preference selected in DRC-06 where relevant.
- Authorised-signatory name, designation and date verified.
- Final preview reviewed before submission.
- Filed response, attachments and portal acknowledgement saved with the notice.
Key distinction to remember
A DRC-01 show-cause notice is answered in DRC-06 under Rule 142(4), using the deadline and allegations in the actual notice. DRC-01C requires its own Part B ITC-mismatch response, and DRC-01D is a recovery intimation with a seven-day payment direction and no portal reply facility in the documented workflow. Correctly identifying the communication is the step that prevents the most serious filing mistake.
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