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Respond to a GST show-cause notice before the earliest defensible deadline shown in the notice and portal record. First preserve the complete notice and proof of service, identify the statutory section and tax periods, obtain missing relied-upon material, then file a point-by-point reply in the applicable GST Portal form. Do not assume every notice has the same time limit or that an appeal is available immediately: an appeal ordinarily follows an adjudication order, not the notice itself.
This guide explains how to identify the correct route, assemble evidence, request a hearing, consider payment before adjudication, and protect appeal rights under India’s central GST framework. State and Union Territory GST laws, later amendments, the issuing authority, and the exact notice wording can change the procedure.
What to do in the first 24 hours
Save the complete record
Download the notice and every attachment from the GST Portal, and retain the email, physical delivery record, or other evidence showing when and how it was served. A portal summary is not a substitute for the full notice or the material on which the officer relies.
Create a one-page case record containing:
- Notice reference number and issue date.
- Date and method of service.
- Reply deadline printed in the notice or shown in the portal case.
- Statutory section and rules cited.
- Financial years and tax periods covered.
- Name and designation of the issuing officer.
- Proposed tax, interest, penalty, fee, and any other amount.
- Names of annexures or evidence referred to but not attached.
Identify the legal route
Do not label every demand as a section 73 or section 74 case. The provision, tax period, alleged conduct, and amendments in force for that period determine the route. Later amendments have inserted provisions such as section 74A, so a notice issued today may not be governed by the same rules that applied to an older period. Read the cited section and match it to the law applicable to the tax period and proceeding.
Protect the earliest deadline
The available official material does not establish one universal reply deadline for every GST show-cause notice. Use the earliest defensible date obtained from the served notice, the governing section and rule, and the portal case record. Put that date on a work calendar with internal deadlines for collecting records, preparing the draft, review, signing, and filing. A request for more time does not automatically extend the deadline; file a timely response or a clearly documented interim response where the law and portal permit it.
How GST notice deadlines work
Why the notice type matters
A show-cause notice can arise under different provisions and for different tax periods. The statutory route affects the allegations, available payment mechanisms, penalty exposure, forms, and later appeal steps. The notice itself should identify the section, facts, grounds, and proposed demand. A DRC-01 summary may be uploaded for specified proceedings under rule 142, but the summary should be read together with the notice and relied-upon material.
Build a deadline-control sheet
- Copy the deadline exactly as written, including the date, time, and any instruction about portal filing.
- Check the service date and the period from which the governing provision counts time.
- Record whether the notice asks for a written reply, appearance, documents, payment, or all of these.
- Check the live portal case for a reply button, hearing date, uploaded annexures, and any later communication.
- Set an internal filing target several working days before the external deadline.
- If records or a hearing are unavailable, send a specific written request before the deadline and keep proof of delivery.
Because rules and portal workflows change, verify the live form and filing route immediately before submission. The central GST rules PDF considered for this process is dated 2020, and the DRC-06 form compilation is dated 2021; later notifications and amendments may alter fields or procedures.
Read the notice and DRC-01 summary together
Rule 142 provides for a DRC-01 summary with notices in specified proceedings. DRC-01 records the section, reference, facts, grounds, and demand summary. Compare every number in the summary with the notice body, annexures, returns, and books. A summary figure may be incomplete or may not explain how the officer reached the proposed amount.
Mark each allegation in a working copy and classify it as:
Rank #2
- Factual: an incorrect date, transaction, registration detail, return figure, or calculation.
- Documentary: a missing invoice, ledger, contract, payment record, or other relied-upon item.
- Legal: a dispute about classification, eligibility, time limits, statutory conditions, or penalty.
- Computational: a disagreement over tax period, tax head, interest, penalty, or set-off.
This classification prevents a legal argument from being buried in a spreadsheet and makes it easier for the officer to match each response to the corresponding allegation.
How to prepare and file the written reply
Use DRC-06 when rule 142 applies
For a notice whose summary has been uploaded electronically in DRC-01 under rule 142(1), rule 142(4) provides for the reply in FORM GST DRC-06. The form includes the notice reference and issue date, financial year, reply text, document uploads, personal-hearing preference, and verification by an authorised signatory. Confirm that the current portal presents DRC-06 for the particular case before filing; do not rely on an old saved form or an unrelated workflow.
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Follow a point-by-point structure
- Identify the proceeding. State the reference number, issue date, financial year, tax periods, and section. Name the paragraph or annexure being answered.
- State the position briefly. Say what is admitted, what is disputed, and what factual correction is required. Do not make a broad admission merely because one part of the notice is correct.
- Answer each allegation separately. Present the relevant facts, the supporting record, and the legal submission in that order. Explain why the allegation is unsupported, already discharged, wrongly calculated, or legally inapplicable.
- Show reproducible calculations. Provide a period-by-period schedule separating tax, interest, penalty, fees, and other components. Reconcile the officer’s figures to returns, books, and payments.
- Cross-reference attachments. Number documents and refer to those numbers in the text. Include only records that prove or clarify an issue.
- State the relief requested. Ask for the demand to be dropped, corrected, or reduced, or identify the precise computation that should replace it.
- Request a hearing where useful. Select the hearing preference in the form and make the request in writing, explaining which factual or legal issue needs oral clarification.
- Complete verification and file. Use the authorised signatory required for the taxpayer, upload readable files, submit through the applicable portal case, and save the filed form, attachments, acknowledgment or reference number, and submission timestamp.
Make the reply easy to adjudicate
Use headings that mirror the notice, a short chronology, and a document index. Put the conclusion for each allegation before the supporting detail. If a record is unavailable, say what was requested, when it was requested, why it is material, and when it can be supplied. Avoid sending unrelated records that make the relevant evidence harder to find.
Evidence checklist for a GST notice
DRC-06 permits document uploads, but it does not prescribe one universal evidence bundle. Tailor the bundle to the allegations and identify the source of every material figure.
| Record | What it can establish | How to use it |
|---|---|---|
| Notice, annexures, DRC-01 summary, and service proof | The allegations, legal route, demand, and filing history | Include a copy in the case file and cite the relevant paragraph or annexure. |
| GST returns and amendments for the disputed periods | Declared turnover, tax, input tax credit, and corrections | Reconcile return figures to the notice calculation. |
| Sales and purchase ledgers, trial-balance extracts, and workpapers | Book entries and the accounting basis for the tax position | Identify account codes, periods, and the calculation used. |
| Tax invoices, credit or debit notes, and transaction records | Supply details, tax charged, and adjustments | Index only the transactions relevant to an allegation. |
| E-way bills and delivery or service evidence | Movement, delivery, or performance of the supply | Match each record to the invoice or disputed transaction. |
| Contracts, purchase orders, and correspondence | Commercial terms, scope, timing, and corrections | Highlight the clause or message that answers the allegation. |
| Payment challans, electronic cash or credit ledger extracts, and voluntary-payment proof | Amounts already paid and their allocation | Show date, amount, tax head, and the demand component satisfied. |
| Chronology and document index | Sequence of events and navigation through the bundle | Map every important statement in the reply to an attachment number. |
Keep the original records and a read-only copy of what was filed. Check file size, legibility, naming, and whether the portal accepted each upload.
Hearing rights and access to material
Section 75(4) of the CGST Act states: “An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.” Request the hearing in the written reply and in the form where the form provides that choice. Identify the issues that require oral explanation rather than making an unexplained request.
If the officer relies on a document that was not supplied, ask specifically for that document and explain why it is necessary to answer the allegation. Preserve the request and proof of submission. A request for documents or a hearing does not, by itself, suspend the response deadline or guarantee an adjournment.
The eventual order should set out the relevant facts and its basis. Compare the order with the notice and your reply; an order that introduces a new factual or legal basis may require specialised advice about available remedies.
Payment and pre-adjudication options
Rule 142 describes several forms used in relevant section 73 and section 74 proceedings. Their consequences depend on the governing section, tax period, rule version, and timing.
| Form or communication | Role described in rule 142 | Important check |
|---|---|---|
| DRC-01A | Communication of ascertained amounts in relevant proceedings; Part B may allow a submission in the stated circumstances. | Confirm that the notice and statutory route permit this communication and that the amount reconciles to the underlying records. |
| DRC-03 | Intimation of payment. | Identify the tax period, tax head, interest, penalty, and payment date; retain the challan and ledger evidence. |
| DRC-04 | Acknowledgment associated with the payment intimation. | Check that the portal records the acknowledgment against the correct proceeding. |
| DRC-05 | May conclude proceedings where payment is made within the applicable statutory route and period. | Do not assume conclusion merely because a payment was made; verify the legal conditions and portal status. |
Do not pay solely because DRC-01 displays a figure. First test the facts, period, tax head, interest calculation, penalty basis, and any amount already paid. If a partial payment is proposed, state clearly which component it addresses and whether the payment is being made under a statutory settlement route or without admitting the disputed balance, as appropriate to the case.
Appeal options after an order
A notice is usually not the appealable event
A show-cause notice is answered in the adjudication process. An appeal generally becomes available after an appealable decision or order is communicated. Under section 107 of the CGST Act, a person aggrieved by a decision or order of an adjudicating authority may appeal within three months after communication. For sufficient cause, the Appellate Authority may allow a further period of one month. The exact order type and jurisdiction must be checked before relying on this route.
File APL-01 through the portal workflow
The GST Portal’s appeal guidance describes filing FORM GST APL-01 and the demand-order workflow. At filing time, verify the current menu labels, required attachments, order details, and acknowledgment sequence because portal instructions can change.
- Save the complete order, communication record, and demand details.
- Identify the order number, date, issuing authority, and every ground that will be challenged.
- Prepare grounds of appeal tied to the order’s findings, evidence, and computation.
- Calculate the admitted amount and disputed tax separately.
- Complete APL-01 in the portal workflow and upload the order, grounds, supporting evidence, and required verification.
- Pay the applicable statutory amounts and retain payment proof.
- Save the provisional or final acknowledgment and monitor later notices, hearing communications, and requests for documents.
Understand the pre-deposit
Section 107 ordinarily requires payment of the admitted amount and a pre-deposit equal to 10% of the remaining disputed tax, subject to the statutory cap and applicable exceptions. Payment of the statutory amount stays recovery of the balance under the section. The Act contains a distinct pre-deposit rule for specified section 129 orders, so do not apply the ordinary section 107 calculation to every demand.
When the order is missing from the portal
The GST Portal FAQ states that when the order is not uploaded, a self-certified copy should be submitted within seven days for the filing date to remain the provisional filing date. The same guidance describes final acknowledgment and related workflow details. Verify the current instruction at filing time and keep evidence of the upload, self-certification, and any acknowledgment.
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Common mistakes and how to correct them
Waiting for a perfect reply
Missing the deadline is harder to repair than filing a focused response that identifies outstanding records. File what can be supported, explain the specific gap, and request the missing material or time in writing.
Answering only the DRC-01 number
A demand summary does not show every factual or legal premise. Answer the notice paragraphs, annexures, tax periods, and calculations, not just the headline amount.
Sending an unindexed document dump
Large, unrelated uploads obscure the evidence. Use a numbered index and connect each document to an allegation and a calculation.
Ignoring the hearing request
If an adverse decision is contemplated or a written request is made, section 75(4) is relevant. State the request clearly and explain the issue requiring oral clarification.
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Payment forms and acknowledgments have conditions. Confirm the statutory route, timing, allocation, and portal status before treating proceedings as concluded.
Calculating appeal time from the wrong date
Section 107 counts from communication of the decision or order. Preserve the communication record and calculate the three-month period from that date, with the possible one-month extension only where sufficient cause is accepted.
When professional help is sensible
Consider a qualified GST practitioner or indirect-tax lawyer when the proposed demand is material, the notice alleges fraud or suppression, records span many periods or entities, the calculation is disputed, or an adverse order requires an appeal. Professional assistance is also useful when the notice cites multiple provisions, relies on records you cannot obtain, or raises classification and input-tax-credit issues that affect later periods.
Before appointing anyone, provide the complete notice, service proof, portal history, returns, ledgers, payment records, and your deadline sheet. Ask the adviser to identify the statutory route, immediate filing date, documents still needed, hearing strategy, payment consequences, and appeal exposure in writing.
Final filing checklist
- Complete notice, attachments, DRC-01 summary, and service evidence saved.
- Section, tax periods, issuing authority, and proposed components identified.
- Deadline verified against the notice, governing provision, and live portal.
- Missing relied-upon documents requested in writing.
- Each allegation answered separately with facts, law, and calculation.
- Period-by-period schedule reconciled to returns, books, and payments.
- Attachments numbered, relevant, readable, and indexed.
- Hearing requested in writing where needed.
- Correct portal form and filing route confirmed.
- Verification completed by the authorised signatory.
- Filed reply, uploads, acknowledgment, and submission proof retained.
- If an order arrives, communication date, admitted amount, disputed tax, pre-deposit, and APL-01 deadline recorded immediately.
The safest approach is procedural discipline: preserve the record, identify the law that actually governs the notice, answer every allegation with traceable evidence, and treat payment and appeal deadlines as separate decisions. Because central, state, and Union Territory GST rules and portal instructions can change, verify the current statutory text and filing screen for the specific notice before acting.
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