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Start with the notice itself: identify the statutory section, allegations, tax period, date and mode of service, stated reply deadline, and any hearing date. There is no single reply period that can safely be applied to every GST show-cause notice. The applicable law and procedure depend on the notice and proceeding, so do not infer your deadline from a general article or from a payment option.
First, identify which GST proceeding the notice concerns
“GST show-cause notice” describes a type of communication, not one uniform legal route. Read the notice and any accompanying electronic summary in full. Note the section cited, the issuing authority, the tax period, each allegation, the proposed tax, interest or penalty, the service details, and any instructions about replying or attending a hearing.
The Central Goods and Services Tax Act distinguishes, among other routes, section 73 proceedings for specified tax, refund or input tax credit issues on grounds other than fraud or wilful misstatement or suppression, and section 74 proceedings where the notice alleges fraud, wilful misstatement or suppression to evade tax. Those descriptions do not determine which route applies to a particular case; inspect the citation and allegations rather than relying on the notice title. See the CBIC text of the CGST Act and verify the applicable amended text for your proceeding.
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1Scan for outdated or missing drivers - takes under a minute2Repair Windows errors before they cause bigger problems3Fix the driver behind crashes, sound loss and screen glitchesDo not assume that a section 73 or 74 explanation covers every notice type or later statutory change. In particular, verify the current provision and rules cited in your notice, including whether another provision such as section 74A applies. The notice and the law in force for the relevant proceeding control.
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Find the actual reply deadline and hearing date
Transcribe the reply date exactly as it appears in the notice, along with any hearing date and any stated method for calculating the period. Do not calculate a statutory deadline from a general guide: the available official materials do not establish one universal response period for all GST show-cause notices, and the date may depend on the provision, proceeding and applicable rules.
Keep the reply deadline separate from a payment window. The CGST Rules compilation describes several payment-related forms and situations, but those do not turn a payment option into the deadline for answering the notice. If the date appears inconsistent with the cited provision, the notice is already overdue, or you need an extension, seek case-specific advice promptly rather than assuming the date has changed.
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Create a deadline record immediately
| Record | What to capture |
|---|---|
| Service | Date and time received, mode of service, and the portal or other record showing service. |
| Notice details | Notice reference, issuing authority, GSTIN, statutory section, tax period, and an unaltered copy of the notice. |
| Dates | Reply deadline and hearing date exactly as stated, plus the notice’s instructions about how to act. |
| Work and reminders | Who is drafting, collecting evidence, approving and filing the reply; set reminders well before the deadline and on the intended filing day. |
| Submission proof | Final reply, attachments, submission timestamp, acknowledgement or reference number, and a downloaded copy or screenshot of the filed record. |
Keep the notice’s electronic summary, if one was issued, alongside the full notice. A well-kept date and document record helps distinguish the date of service, the reply date and any later hearing or order communication.
Use the form that applies to the notice
For notices covered by Rule 142, the cited CBIC rules compilation describes an electronic summary in FORM GST DRC-01 and a reply or representation in FORM GST DRC-06. Confirm that Rule 142 applies to your notice and follow the current portal instructions; the cited compilation is dated January 1, 2022, so check for later amendments and the procedure for your particular case. The CBIC CGST Rules compilation describes these forms as follows:
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| Form | Role described in the rules compilation | How to treat it |
|---|---|---|
| DRC-01 | Electronic summary of a notice under listed provisions. | Read it with the complete notice; it is not the ordinary reply form. |
| DRC-02 | Summary of a statement under sections 73(3) or 74(3). | Check the underlying statement and the procedure stated for the case. |
| DRC-03 | Intimation of payment. | It is a payment-related form, not the ordinary response to allegations. |
| DRC-04 | Acknowledgement of payment. | It concerns payment, not the ordinary notice reply. |
| DRC-05 | Order concluding proceedings in the specified early-payment situation. | It is not a general reply form. |
| DRC-06 | Reply or representation for covered notices. | Use it where the rule and current instructions make it applicable. |
| DRC-07 | Electronic summary of an order. | It is an order summary, not a pre-decision reply form. |
Do not choose a form by number alone. Check the statutory provision, the complete notice, the applicable rule and the current filing instructions for that proceeding.
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Answer each numbered allegation in order. For every point, state your position clearly, explain the relevant facts, and identify the record that supports it. If the dispute concerns tax, interest, refund or input tax credit, show the calculation or reconciliation and explain the records used. Avoid broad denials that do not address the allegation or documents referenced in the notice.
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A practical draft structure
- Identify the case: notice reference, GSTIN, tax period, issuing authority and date of service.
- Set out preliminary objections, if applicable: for example, a supported objection concerning jurisdiction, limitation, service or missing particulars.
- Answer each allegation: use the notice’s numbering, give your position and connect it to supporting records.
- Explain calculations: include a reconciliation where the dispute involves tax, interest, refund or input tax credit.
- Index the attachments: number each annexure and state which fact or allegation it supports.
- State the requested outcome: explain whether you ask that the proposed demand be dropped or modified, and request a hearing where applicable or appropriate under the notice and governing procedure.
- Complete filing formalities: provide the signature and verification required by the applicable form or process.
This is a drafting aid, not a universal mandatory template. The records to attach and formalities to complete depend on the notice and applicable procedure. Keep copies of the evidence you rely on, the final filed reply and every attachment.
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- Follow the filing channel and form specified for your notice. For a Rule 142 notice, verify that DRC-06 is the applicable reply form and check the current portal instructions.
- Review the final response and attachments against the allegations and your annexure index before submission.
- Submit before the deadline stated in the notice, allowing time to resolve portal or document issues.
- Save the filed reply, all attachments, the submission timestamp and the acknowledgement or reference number. Download or capture the filed record for your case file.
- Check the portal record afterward for acknowledgement and any later hearing or order communication. Track new dates separately rather than overwriting the original service and reply-date record.
CBIC’s legacy ACES pages refer to online show-cause replies and viewing notices or orders, but they do not verify today’s GST portal menu labels or establish a dedicated deadline-tracking feature. See CBIC’s ACES overview and CBIC’s legacy ACES FAQs as background only; use the current instructions for the portal and notice that apply to you.
When to get case-specific help
Consider having a GST practitioner or tax counsel review the notice and proposed reply before the stated deadline if the amount is material, the notice alleges fraud or suppression, limitation is in question, or you see a possible jurisdictional or procedural defect. Get prompt advice as well if the notice is overdue, you are unsure how the deadline is calculated, or you need to seek an extension. A reviewer can assess the actual notice, records and applicable current provisions; a general guide cannot determine the correct legal position or date for an individual case.
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