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There is no single reply deadline or filing route for every GST show-cause notice in India. Start with the notice’s statutory section, form, issuing authority, service date and stated reply-by date; then follow the procedure that applies to that notice. For covered demand proceedings, Rule 142 provides for an electronic notice summary and a reply or representation using Form GST DRC-06. A specified registration-cancellation notice using Form REG-16 has a separate seven-working-day reply period, which should not be applied to other notices.
First, identify which notice and deadline you have
Read the complete notice, including its attachments, rather than relying only on a portal summary or message. The legal section and form help identify the proceeding, but the reply date and governing rule for the specific notice are what matter. CGST Act sections 73 and 74 address specified tax-demand proceedings; registration cancellation follows a separate procedure.
- GSTIN and notice or reference number
- Issuing authority and statutory provision cited
- Tax period, allegations, and amounts claimed, including the stated tax, interest and penalty calculations
- Notice issue date, how and when it was served, and the stated reply-by date
- Form or portal filing instructions, evidence cited, and any hearing or payment options
Keep the service date distinct from the issue date. The CGST Act recognizes more than one method of service, so check when the notice was legally served and whether it appears in the relevant portal account. If the dates or method are unclear, get case-specific advice promptly rather than assuming that the reply period starts on the day you first read the notice.
How many days do you have to reply?
The period depends on the type of proceeding and the rule or notice that governs it. Do not treat a deadline from one kind of GST notice as a general rule for all show-cause notices. For the specified registration-cancellation procedure involving a REG-16 notice, the registration rules provide seven working days to respond. That period is specific to that procedure.
For a demand notice, check the provision cited, the complete notice and its stated reply date against the current applicable rules. The available official procedural material does not establish one universal reply period that applies to every GST notice.
Three different clocks are easy to confuse: your deadline to reply, the department’s time limit to issue an adjudication order, and any conditional period for reporting or making a payment. They are not interchangeable. In particular, Rule 142’s conditional thirty-day payment mechanism in specified circumstances does not create a universal thirty-day reply deadline.
Prepare a point-by-point reply with supporting records
Organize your response around the allegations in the notice. For each issue, state the relevant facts, explain your position or identify what you dispute, and point to the records that support it. If you challenge a figure, show how the calculation should be read or corrected and identify the documents behind that explanation. Avoid unsupported assertions or a general denial that leaves individual allegations unanswered.
Gather records that address the allegations
Compare the notice with the records relevant to the period and issue, such as returns, invoices, ledgers, reconciliations and earlier correspondence. Note which documents the department relies on, whether anything appears missing, and whether the notice contains a factual or calculation error. Attach only material that supports or explains your response, and label the uploaded files so their relevance is clear.
Use the form and route for the specific proceeding
For covered demand proceedings, Rule 142 provides for DRC-01 as the electronic summary associated with specified notices and DRC-06 as the reply or representation form in the circumstances defined by that rule. The official DRC-06 form includes fields for notice details, the response and uploaded documents. Do not assume DRC-06 is the right form for every GST notice: follow the procedure and filing route identified for your notice.
Before submitting, check that the response addresses each allegation, the attachments open and are legible, and the correct notice details are entered. Save a copy of the completed reply and uploads, along with the portal acknowledgement or other proof of filing. Keep those records together with the notice and evidence of when it was served.
Request a personal hearing when appropriate
CGST Act section 75 provides for a hearing when the taxpayer makes a written request or when an adverse decision is contemplated. The DRC-06 form includes a personal-hearing option. If you need a hearing to explain disputed facts, calculations or records, make the request through the applicable route and keep proof that it was included with your submission.
If you need more time or are considering payment
Ask for an adjournment rather than assuming the deadline has moved
Section 75 allows an adjournment when sufficient cause is shown, with reasons recorded, and limits the number of adjournments during a proceeding. If you genuinely need more time, explain the reason and request an adjournment promptly through the applicable procedure. A request is not an extension by itself; do not treat the deadline as changed unless the adjournment is granted.
Check the legal consequences before paying
Rule 142 describes DRC-03 for reporting payment and sets out a conditional process for payment within thirty days of service in specified circumstances. Whether payment is appropriate, what it covers, or whether it concludes a proceeding depends on the statutory provision and facts applicable to the actual notice. Do not assume that making a payment is a substitute for responding, or that it automatically resolves every allegation. Get qualified advice if the consequences are unclear.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.A practical filing checklist
- Identify the proceeding: note the section, form, authority, GSTIN, reference number and tax period.
- Confirm service and timing: record the issue date, service method and date, and the reply-by date stated in the notice; verify which deadline rule applies.
- Review the full case: read the notice and attachments, compare the allegations and calculations with your records, and flag disputed or missing information.
- Draft by issue: answer each allegation with facts, your position, and references to relevant evidence.
- Use the required route: select the form and portal or other service method that applies to this notice; for covered demand proceedings, check Rule 142 and DRC-06.
- Consider a hearing or adjournment: request a hearing if appropriate, or explain promptly why an adjournment is needed; wait for a grant before assuming more time is available.
- Preserve proof: retain the submitted response, all attachments, acknowledgement and service records.
When to get professional help
Consider having a qualified GST practitioner or Indian tax lawyer review the notice and proposed response if the amount is significant, a fraud allegation is involved, the evidence is complex, or you are uncertain about limitation, jurisdiction, service or the applicable procedure. CGST Act provisions, rules and forms can be amended; check the current text and any applicable directions against the notice rather than relying on an older form or rule copy.
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