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Start by identifying the section, financial year or tax period, date and method of service, amount, and reply deadline printed on your own GST notice. Download the complete notice and annexures from the GST portal, preserve the service record, and determine whether you received a pre-notice communication (DRC-01A), a formal show-cause notice (summarised in DRC-01), or an order. Do not rely on a generic internet deadline or assume that an early-payment window is your reply deadline.
Then reconcile every allegation to returns, invoices, books, ledgers, challans and earlier correspondence. Reply allegation by allegation through the prescribed portal route, separate admitted and disputed amounts, attach an indexed evidence set, and request a personal hearing in writing if oral submissions or clarification would help. A material or contested demand should be reviewed by a GST practitioner or tax lawyer who can examine the actual notice, service date, records and current law.
What should I do immediately after receiving a GST show-cause notice?
Use the first day to preserve evidence and establish exactly what document you received. A demand process can contain several communications, and the correct response depends on the stage.
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Repair common Windows errors and clear accumulated junk for a smoother, more stable PC - no reinstall needed.Free scan · no reinstall- Download and preserve everything. Save the notice, every annexure, the electronic summary, portal messages, email or SMS alerts, and the page showing the date and mode of service. Keep an unchanged copy in your matter file.
- Record the operative deadline. Write down the response date stated in the notice and calendar reminders well before it. Check the portal again for an extension, hearing notice or later direction. No single response period was verified as universal for every section 73, 74 or 74A notice.
- Confirm identity and jurisdiction. Check the GSTIN, legal name, issuing authority, document or reference number, tax periods, registration status and the statutory provision cited. If a message looks suspicious, access the official GST portal independently rather than using a link in the message.
- Classify the stage. Decide whether it is DRC-01A (pre-notice proposed liability), a notice accompanied by DRC-01, a statement summarised in DRC-02, or a later order summarised in DRC-07. The filing route and available choices differ at each stage.
- Protect records. Preserve the books, invoices, e-way bills, agreements, return files, reconciliations, electronic liability, credit and cash ledgers, payment challans and prior replies relevant to the period. Do not alter records after receiving the notice without a documented accounting reason.
The notice itself controls the immediate task. A checklist can help you organise, but it cannot decide limitation, the correct tax calculation, the validity of service, or whether the officer’s allegation is legally sustainable.
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What is the difference between GST sections 73, 74 and 74A?
Sections 73 and 74 cover broadly similar types of alleged demand—tax not paid or short paid, an erroneous refund, or input tax credit wrongly availed or utilised—but they use different grounds. Section 74 is the fraud track; section 73 is generally used where the notice does not proceed on fraud, wilful misstatement or suppression of facts to evade tax. Section 74A is a newer provision with a financial-year-based application.
| Provision | What it generally covers | What to examine in the notice |
|---|---|---|
| Section 73 | Tax not paid or short paid, an erroneous refund, or input tax credit wrongly availed or utilised, where the notice is not based on the fraud, wilful-misstatement or suppression-to-evade-tax grounds described in section 74. | The department’s computation, the return or transaction said to be wrong, the stated tax period, and the legal reason the officer says an amount remains payable. |
| Section 74 | The same broad demand categories where the officer alleges fraud, wilful misstatement or suppression of facts to evade tax. | The exact particulars supporting that allegation. Respond directly to the facts said to constitute fraud, wilful misstatement or suppression; do not accept the label merely because it appears in the heading. |
| Section 74A | Inserted by the Finance (No. 2) Act, 2024 with effect from 1 November 2024. The amended Act states that it applies to determination of tax pertaining to financial year 2024-25 onward. | Check the financial year, not just the date of an invoice or notice. The stated application is by financial year, so do not assume a 74A notice concerns only transactions occurring after 1 November 2024. Read the current statutory text and the notice together. |
The India Code text of the Central Goods and Services Tax Act, 2017 is the appropriate starting point for the wording applicable to the relevant period. Amendments and transitional rules can change the analysis; a section number alone is not enough to decide liability or penalty.
How do I tell whether the communication is DRC-01A, DRC-01 or an order?
Rule 142 of the CGST Rules assigns different forms to different procedural stages. The following descriptions are from the Rule 142 compilation; that compilation is dated 2022, so verify later amendments and the labels displayed on the current portal.
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|---|---|---|
| DRC-01A | Pre-notice communication of ascertained tax, interest and penalty in Part A. Part B can be used for a submission against the proposed liability or partial payment in the circumstances described by Rule 142. | Use the opportunity to identify calculation or factual errors before a formal notice, while preserving a complete reconciliation and evidence file. |
| DRC-01 | Electronic summary accompanying a formal notice and specifying the amount payable. | Read the full notice and annexures, not only the summary. A reply to a notice whose summary is uploaded in DRC-01 is furnished in DRC-06. |
| DRC-02 | Electronic summary accompanying a statement under section 73(3) or 74(3). | Check why the communication is a statement rather than a conventional notice and follow the directions in the communication and the current rule. |
| DRC-03 | Taxpayer’s payment intimation in the payment situations covered by Rule 142. | Before paying, confirm the invoked subsection, amount, interest, penalty and the legal effect of payment. Keep the challan and acknowledgement. |
| DRC-05 | Order concluding proceedings in specified early-payment circumstances described in Rule 142. | Verify that the conditions for conclusion actually apply and save the order. Do not treat every payment as an automatic closure. |
| DRC-06 | Reply or representation to a notice whose summary is uploaded in DRC-01. | File the signed, allegation-by-allegation response through the portal and retain the acknowledgement, uploaded files and final submitted copy. |
| DRC-07 | Electronic summary of an order specifying amounts payable; under the rules it is treated as a notice for recovery. | Record the communication date immediately. If the order is adverse, assess appeal and any payment or recovery consequences without waiting for a reminder. |
How do I build an allegation-by-allegation reconciliation?
Do not begin by writing a broad denial. First convert the notice into a working schedule. Use one row for each allegation, period and tax component, and preserve the department’s figure alongside your own calculation.
| Column | What to enter |
|---|---|
| Allegation reference | Paragraph or annexure number in the notice, with a short description of the issue. |
| Tax period | Month, quarter or financial year exactly as stated; include any amendment or return period that changes the figure. |
| Department calculation | Tax, interest, penalty and any other amount claimed, with the source page or worksheet. |
| Taxpayer calculation | Your recalculation, assumptions, rates and the reason for each difference. |
| Underlying records | Return and amendment, invoice or credit/debit note, ledger, contract, e-way bill, payment challan, reconciliation or other relevant document. |
| Status | Admitted, partly admitted, disputed on facts, disputed on law, or unable to verify pending a document from the department. |
| Response paragraph | The numbered paragraph in your reply that answers the allegation and cross-references the evidence attachment. |
Check the relevant returns and amendments against the books, outward and inward supply registers, electronic liability, credit and cash ledgers, and payment history. If the notice relies on an audit, investigation report, third-party data or calculation that was not supplied, identify the missing material and request it in writing where it is necessary to answer fairly. Explain a factual correction separately from a legal argument; mixing them makes it harder to see which part of the demand remains contested.
How should I write the DRC-06 reply?
A useful reply lets the officer trace every conclusion to a notice paragraph and an attachment. Use a clear structure rather than a single narrative.
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- Heading and authority. State the GSTIN, legal name, notice number, cited section, tax period, date of notice and the form in which the reply is filed.
- Preliminary procedural points. Record the date and mode of service, identify any missing annexure or relied-upon document, and state a request for reasonable time or a hearing if needed. Do not make a limitation or jurisdiction assertion unless it is supported by the notice, service record and applicable law.
- Short factual background. Explain the relevant business transaction, return filing, amendment or payment in chronological order. Include only facts that help resolve an allegation.
- Allegation-by-allegation answer. Follow the notice’s numbering. For each item, state the department’s claim, your admitted or disputed position, the factual explanation, the legal ground where relevant, and the attachment number supporting it.
- Computation. Provide a component-wise schedule for tax, interest and penalty. Show the department figure, your figure and the mathematical reason for every difference. If an amount is admitted, identify it without implying that unrelated allegations are accepted.
- Relief requested. Ask for the specific outcome supported by your response, such as dropping an unsupported allegation, correcting a calculation, considering an available credit, or restricting any determination to the amount established by the records.
- Hearing request and verification. Request a personal hearing in writing if oral clarification is useful, list the issues to be addressed, sign the reply as required, and preserve the filing acknowledgement.
Avoid unsupported blanket denials, copied case-law lists that do not address the notice, and unexplained spreadsheets. A concise explanation tied to reliable records is more useful than volume.
When should I request a personal hearing?
Section 75 provides for a hearing when the taxpayer makes a written request or when an adverse decision is contemplated. Make the request in the DRC-06 reply and, if the portal or authority later issues a hearing date, repeat or confirm it in the permitted channel. State why a hearing is useful—for example, to explain a reconciliation, clarify a third-party figure or address a disputed legal characterization.
If you need an adjournment, ask before the scheduled hearing, explain the sufficient cause and propose a realistic alternative. The statute limits repeated adjournments, so do not assume that several postponements will be granted. Keep proof of every request, notice of hearing, attendance and submission.
Section 75(6) states: “The proper officer, in his order, shall set out the relevant facts and the basis of his decision.” An order that follows should therefore be read against the allegations, evidence and submissions actually addressed—not only against the amount displayed in a summary.
Should I pay the amount shown in the notice?
Payment is a legal and commercial decision, not a default response. First identify the invoked subsection, the tax period, the admitted amount, interest calculation, penalty provision and the consequence the applicable rule attaches to payment at that stage. Rule 142 provides for DRC-03 payment intimation and describes DRC-05 conclusion in specified early-payment circumstances, but the amount, timing, penalty and effect depend on the facts and the precise subsection.
- Fully admitted amount: Reconcile the figure, interest and penalty before paying. File the prescribed payment intimation and retain the challan, debit details and acknowledgement.
- Partly admitted amount: Separate the admitted component from the disputed component in both the calculation and the reply. Explain what the payment represents so it is not mistaken for acceptance of every allegation.
- Disputed amount: Do not pay merely to meet an internet checklist or because the notice uses urgent language. Seek case-specific advice on whether payment affects penalty, closure, recovery or later remedies.
- Payment already made: Match it to the correct tax head, period and liability ledger, and attach the challan and ledger extract. A payment that cannot be matched may not resolve the officer’s calculation.
Never describe payment as an automatic waiver or closure. Confirm the actual statutory and portal treatment for the notice you received.
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What happens after the order, and how long do I have to appeal?
When an adjudicating authority communicates an adverse demand order, preserve the communication date and the complete order, including DRC-07. The GST Portal FAQ describes a general three-month period for filing an appeal from communication of the order and says delay may be condoned for up to a further month for sufficient cause. Treat that as an urgent operational warning, not a substitute for checking the current statute, appeal form, forum, pre-deposit and portal instructions applicable to your order.
- Download the signed order, DRC-07 summary, calculation sheets and proof of communication.
- Compare the order’s findings with each allegation, document and submission in your reply. Check whether the order sets out relevant facts and the basis of its decision.
- Obtain advice on appeal grounds, the correct appellate authority, mandatory pre-deposit, limitation computation and any stay or recovery risk.
- Prepare and submit the appeal through the currently prescribed route before the applicable period expires. If delay is unavoidable, document the sufficient cause and seek condonation within the legally available limit.
Do not wait for a recovery notice before examining appeal rights. DRC-07 is an order summary and, under the rules, is treated as a notice for recovery.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Common mistakes and how to correct them
Using the wrong deadline
Problem: Treating a date found in a general article as the deadline for every notice.
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Correction: Use the date in your notice and portal record, check later directions or extensions, and preserve proof of service. The applicable period can depend on the provision, tax period and procedural stage.
Replying to DRC-01 without reading the full notice
Problem: Uploading a short response to the summary while overlooking annexures, calculations or the fraud particulars in the main notice.
Correction: Build the allegation schedule from the full notice and cross-reference every answer to an attachment.
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Ignoring the section 74 characterization
Problem: Treating a section 74 notice as an ordinary mismatch and never answering the alleged fraud, wilful misstatement or suppression.
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Correction: Address each stated fact supporting the characterization, explain the contemporaneous records and distinguish an innocent reporting or reconciliation error from an allegation of intent.
Assuming 74A is only for post-November 2024 transactions
Problem: Rejecting a 74A notice solely because some transactions occurred before 1 November 2024.
Correction: Check whether the determination pertains to financial year 2024-25 onward, then apply the current statutory text to the exact periods and facts.
Sending evidence without an index
Problem: Uploading hundreds of pages with no labels or explanation.
Correction: Number the attachments, add a contents index, cite the attachment in the relevant paragraph, and provide a calculation that shows how the document changes the amount.
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Failing to request a hearing in writing
Problem: Assuming that an informal email or phone call preserves the hearing right.
Correction: Put the request in the formal reply or another acknowledged channel and retain the submission proof.
Paying without identifying the legal effect
Problem: Making a payment that is not allocated to the disputed period or assuming it automatically closes proceedings.
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Correction: Verify the applicable subsection, interest, penalty, payment form and closure conditions before filing DRC-03.
A practical filing checklist
- Complete notice, annexures and electronic summary downloaded.
- GSTIN, authority, reference number, section and tax period verified.
- Service date and reply deadline recorded from the actual notice.
- DRC-01A, DRC-01, DRC-02 or order stage identified.
- Allegation-by-allegation reconciliation completed.
- Returns, amendments, invoices, notes, ledgers and challans matched to each calculation.
- Admitted and disputed components separated.
- Factual explanation and legal grounds written under separate headings.
- Missing relied-upon material requested in writing.
- Evidence indexed and cross-referenced.
- Hearing request included where useful.
- Final reply, uploaded files, acknowledgement and payment records saved.
- Post-order appeal date and recovery risk diarised immediately if an order is issued.
What the notice cannot be decided from a checklist alone
A general guide cannot determine whether the demand is within limitation, whether interest was calculated correctly, whether the fraud allegation is supported, whether a payment option is available, or whether an appeal has merit. Those questions require the actual notice, service history, tax periods, underlying records, payment history, prior proceedings and the current Act and Rules. For a significant or disputed liability, obtain an individual review before making admissions, payment or settlement decisions.
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