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A GST show-cause notice (SCN) proposes a tax, interest or penalty liability; it is not yet the final recovery order. To protect your position, identify the section and tax period, download the complete SCN and its FORM GST DRC-01 summary, reconcile every proposed amount with your returns and records, and file a numbered FORM GST DRC-06 reply before the deadline shown in the notice. Attach an indexed evidence set, request a personal hearing in writing, and preserve the portal acknowledgement, ARN and submitted files.
Your response should answer each allegation separately, distinguish factual errors from legal disputes, and state the exact relief sought. If an order is later issued, check that it gives reasons and does not confirm more tax or rely on grounds that were absent from the notice.
What a GST show-cause notice means
An SCN is the adjudication authority’s proposal that tax was unpaid or short paid, a refund was granted incorrectly, or input tax credit (ITC) was wrongly availed or utilised. It gives you an opportunity to explain why the proposed liability should be dropped or recalculated. Recovery normally follows a reasoned adjudication order, not the notice itself.
Under Rule 142 of the Central Goods and Services Tax Rules, the officer serves an electronic summary in FORM GST DRC-01. Your representation is furnished in FORM GST DRC-06. The eventual order is summarised in FORM GST DRC-07; that summary is treated as the notice for recovery. Download the underlying SCN, not just the portal summary, because the summary may not contain every allegation, calculation or relied-upon document.
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Why the section cited matters
| Provision | What it alleges | Response consequence |
|---|---|---|
| Section 73, CGST Act | Tax unpaid or short paid, erroneous refund, or wrongly availed or utilised ITC for reasons other than fraud, wilful misstatement or suppression. | Test the calculation, return data, payment trail, eligibility and limitation without accepting a fraud-based allegation that the record does not support. |
| Section 74, CGST Act | The same categories of demand, but with an allegation of fraud, wilful misstatement or suppression to evade tax. | Demand particulars supporting that allegation. Explain why the facts do not establish the required conduct. If it is not established, section 75(2) provides for redetermination treating the notice as one under section 73. |
Do not assume that a heading or a computer-generated field proves the allegation. Read the factual narrative, relied-upon documents and computation to determine what the officer actually says you did.
First-day actions after service
- Record service details. Note the date, portal or other mode of service, notice number, reply deadline, financial year, tax period, GSTIN, tax heads (CGST, SGST/UTGST, IGST and cess), interest, penalty and the section invoked. Save the notification email or portal message showing when it became available.
- Download the complete file. Save the SCN, DRC-01 summary, annexures, statements, spreadsheets, relied-upon invoices, audit observations and any pre-notice communication. Keep an unaltered copy and a working copy. If a relied-upon document is missing or unreadable, request it promptly in writing and reserve the right to supplement your reply.
- Freeze the deadline. Put the stated due date on a calendar with an earlier internal deadline for review and signing. The exact statutory period and any extension depend on the individual notice and tax period; do not substitute a generic internet deadline.
- Preserve the data set. Export relevant GSTR-1, GSTR-3B, annual-return data, electronic liability and credit ledgers, purchase and sales registers, e-invoice or e-way-bill records, invoices, contracts, bank statements, payment challans and correspondence. Restrict changes to the accounting records used for the reconciliation and retain an audit trail.
Build a demand reconciliation before writing arguments
A reliable reply starts with a line-by-line reconciliation, not a general denial. Create one row for every invoice, return adjustment, ITC entry or other item in the notice. Use the officer’s serial numbers so the reviewer can move from allegation to proof without guessing.
| Column | What to enter |
|---|---|
| Notice reference | Paragraph, annexure and row number in the SCN or DRC-01. |
| Allegation | For example, omitted outward supply, excess ITC, ineligible credit, wrong rate, place-of-supply error or unpaid reverse charge. |
| Transaction identity | Invoice or debit-note number, date, supplier or customer GSTIN, return period and ledger reference. |
| Taxable value and tax | Taxable value and CGST, SGST/UTGST, IGST and cess separately. Show the rate used by the notice and the rate you say applies. |
| Return and ledger treatment | GSTR-1, GSTR-3B, annual-return table, electronic liability or credit ledger entry, and any amendment or reversal. |
| Payment or adjustment | Challan number, date, tax period, cash or credit utilisation and the ledger from which it was debited. |
| Difference | Explain whether the variance is a duplicate, timing difference, rounding issue, wrong GSTIN, wrong period, credit-note adjustment or a genuine unpaid amount. |
| Evidence index | File name and page number for the invoice, contract, return, ledger, payment proof or correspondence. |
Reconcile the notice to your books and then to the GST portal. A vendor statement or auto-populated purchase figure can explain an investigation, but it does not by itself establish your ITC entitlement or disallowance. Explain the legal and documentary basis for each credit, including receipt of goods or services, tax invoice particulars, business use, payment where relevant and reversals already made.
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- Factual disputes: a duplicate invoice, wrong tax period, incorrect GSTIN, credit already reversed, tax already paid, cancelled document, arithmetic error or an amount copied twice.
- Legal disputes: classification and rate, place of supply, exemption, valuation, eligibility conditions, limitation, interest computation, penalty or the use of section 74.
- Mixed disputes: an alleged ITC mismatch may require both transaction evidence and an explanation of why the statutory condition was met.
Mark each row as admitted, denied or partly admitted. If a limited amount is actually payable, identify it precisely and explain any payment or voluntary correction; do not concede the entire notice merely to avoid addressing disputed items.
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Use a point-by-point FORM GST DRC-06 format
Rule 142(4) requires the representation to be furnished in FORM GST DRC-06. The portal form may have character limits or attachment restrictions, so prepare a signed PDF with the complete submissions and use the form’s text field to identify the attachment and principal grounds.
Recommended heading
State the GSTIN, legal name, principal place of business, notice number and date, tax period, section invoked, and the authorised signatory’s capacity. Address the officer and identify the proceeding exactly as it appears on the notice.
Preliminary objections, only when supported
Raise missing particulars, unavailable relied-upon documents, lack of jurisdiction, duplicate proceedings, an incorrect section or a limitation issue at the start. Explain the practical prejudice caused by the defect and ask for the specific correction or disclosure needed. Do not list boilerplate objections that the record cannot support.
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- Quote or summarise the allegation. Include the notice paragraph and amount.
- State the position. Use a clear admission, denial or qualified explanation.
- Set out the facts. Give the transaction, return period, accounting entry and payment history in chronological order.
- Apply the law. Explain the relevant GST provision, notification or rule and why it supports your treatment. For a section 74 notice, identify the missing evidence of fraud, wilful misstatement or suppression.
- Map the proof. Refer to the reconciliation row and indexed page numbers. A document without an explanation is difficult to evaluate; an argument without the underlying document is easy to reject.
- State the calculation. Show the proposed amount, your corrected amount and the arithmetic for tax, interest and penalty.
Legal submissions on interest and penalty
Interest should be recalculated from the legally relevant date and only on the tax that remains payable. Point out periods in which tax was already discharged, credit was reversed, or the notice used an incorrect base or rate. For penalty, distinguish a computational shortfall or bona fide interpretation from conduct alleged to involve evasion. A section 74 label does not replace proof of the underlying conduct.
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Relief and verification
Ask the officer to drop the demand where unsupported; otherwise request a recomputation limited to the amount established by the evidence, removal of unsupported interest or penalty, correction of clerical errors, disclosure of missing material and a personal hearing. Include a verification signed by the authorised signatory and a document index. Preserve the final PDF exactly as filed.
File through the GST portal and preserve proof
- Open the notice or case reference in the GST portal and choose the reply option for the relevant proceeding.
- Select the correct response type and complete FORM GST DRC-06. Enter a concise summary that points to the signed attachment rather than attempting to paste every argument into a small text box.
- Upload the signed reply, reconciliation workbook or PDF, index and legible supporting documents. Use descriptive file names and check that every page opens after upload.
- Submit with the authorised signatory’s electronic verification method shown by the portal. Do not treat a saved draft as a filing.
- Download the acknowledgement and ARN, capture the submission date and time, and save screenshots of the successful status and uploaded-file list. Keep the portal-generated copy, the signed local copy and a backup in a controlled folder.
If the portal rejects a file or the filing window appears closed before the stated deadline, record the error, contact the designated support channel and send a written intimation to the jurisdictional officer with the attempted submission evidence. Continue preparing the complete reply; a technical complaint does not automatically extend the legal deadline.
Request and prepare for a personal hearing
Section 75(4) states: “An opportunity of hearing shall be granted where a request is received in writing…” It also requires a hearing when an adverse decision is contemplated. Put the request in the DRC-06 reply and, if necessary, in a separate letter that identifies the notice and ARN.
Hearing preparation checklist
- Prepare a two- to five-page hearing note listing each issue, the corrected amount and the decisive evidence page.
- Carry the indexed bundle, reconciliation schedule, filed reply and acknowledgement. Keep a read-only copy and a working copy.
- Assign one person to explain facts and another, if appropriate, to address legal submissions and calculations.
- Answer the notice rather than introducing unrelated issues. If the officer raises a new document or allegation, request time to respond and ask that it be recorded.
- After the hearing, submit any additional evidence the officer permits, with a covering letter linking it to the relevant paragraph. Preserve proof of delivery.
Section 75(5) permits adjournment for sufficient cause, but no more than three adjournments may be granted to a person during the proceedings. Request an adjournment before the scheduled hearing, explain the cause, propose a realistic date and attach supporting proof where available. Do not assume that non-attendance cancels the case; the officer may decide on the existing record.
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What if the deadline is missed?
Act immediately. File the reply as soon as the portal permits, explain the reason for delay, attach the complete evidence and request that it be taken on record. Separately ask for a hearing and provide proof of any portal outage, illness, change in authorised signatory or late service. The officer is not required to accept a late response automatically, so a detailed, document-supported explanation is more useful than a bare apology.
If an order is issued without considering material that you could not submit because of a documented technical problem, preserve the error logs, acknowledgements and correspondence for the available statutory remedy. Do not wait for recovery action before obtaining professional advice on the appropriate appeal or rectification route.
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Reasons and relevant facts
Section 75(6) requires the order to set out the relevant facts and the basis of the decision. Compare each confirmed item with your reconciliation and submissions. A conclusion that merely repeats the notice, ignores a material document or gives no calculation is a warning sign for specialist review.
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No expansion beyond the notice
Section 75(7) prohibits confirmation of an amount above the amount specified in the notice or on grounds different from those in the notice. Check the tax, interest and penalty totals, tax periods, classifications and factual allegations against the SCN. A new theory or a higher amount should be identified promptly and addressed through the appropriate legal remedy.
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Section 74 converted to section 73
Where fraud, wilful misstatement or suppression is not established, section 75(2) provides for redetermination treating the notice as one under section 73. CBIC Circular 185/17/2022-GST discusses the limitation consequence of that treatment. Read the circular alongside the exact period and service dates in your case; do not apply a generalized limitation calculation.
DRC-07 and recovery
DRC-07 summarises the adjudication order and is treated as the notice for recovery. Verify that the summary matches the signed order and that the liability ledger reflects the correct amount. If you challenge the order, obtain advice promptly on the applicable appeal, pre-deposit, rectification or stay requirements; a pending representation alone does not necessarily stop recovery.
Choose a response strategy using six tests
| Test | Questions to answer | Practical response |
|---|---|---|
| Section 73 or 74 | Does the notice allege and substantiate fraud, wilful misstatement or suppression? | Challenge an unsupported section 74 allegation and separately reconcile the tax issue. |
| Factual or legal | Can the difference be proved from records, or does it require statutory interpretation? | Lead with a transaction schedule for factual issues; add structured legal submissions for interpretive issues. |
| Tax versus additions | Are interest and penalty calculated on an amount that remains payable? | Recompute each component independently and explain the correct base and period. |
| Document strength | Can every material assertion be tied to an indexed page? | Obtain missing invoices, contracts, ledgers or payment proofs before filing, or explain why they are unavailable. |
| Service and limitation | When and how was the notice served, and what period does it cover? | Preserve service evidence and make a specific, date-based objection where supported. |
| Need for representation | Is the amount material, the record voluminous, or the issue technically complex? | Consider a GST notice response from a tax professional, especially for section 74 allegations, multi-period reconciliations or hearing and appeal strategy. |
Use technology only for evidence control
GST reconciliation software can help match invoice, return and ledger data, identify duplicates and produce an exception list. Treat it as evidence-gathering support, not legal advice. Validate every match against the original invoice, tax treatment, return and payment record, and attach an intelligible schedule rather than an unexplained software export.
Quick Recap
Final filing checklist
- Notice number, date, GSTIN, legal name, tax period and section are correct.
- Complete SCN, DRC-01, annexures and relied-upon material are saved.
- Every allegation has a numbered answer and a stated admission, denial or explanation.
- Taxable value, CGST, SGST/UTGST, IGST, cess, interest and penalty are separately reconciled.
- GSTR-1, GSTR-3B, ledgers, invoices, contracts and payment references are indexed to page numbers.
- Section 73 versus section 74, limitation, service, jurisdiction and duplicate-proceeding points are raised only where supported.
- Relief asks for dropping, correcting or recomputing the demand and removing unsupported additions.
- Personal hearing is requested in writing under section 75(4).
- Authorised signatory verification is complete and files are readable.
- ARN, acknowledgement, uploaded files, screenshots and any post-hearing submission are preserved.
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