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Start by verifying the communication, finding the complete record on the official GST Portal, and identifying its form, tax period, legal section and response route. A demand show-cause notice is handled differently from a DRC-01B or DRC-01C mismatch intimation, and a DRC-03 payment intimation is not the same thing as a DRC-06 reply.
Do not rely on a generic deadline or copy a template. Read the notice and attachments, reconcile every allegation to your returns and books, submit through the route specified for that communication, and preserve the acknowledgement and full filing.
What to do first when a GST notice arrives
- Check that it is genuine. If the message is unexpected, verify its Document Identification Number (DIN), eOffice Issue Number or GSTN RFN No. through the official verification facility used by the issuing authority. The Directorate General of GST Intelligence says the identifier depends on the issuing platform and communication type. Do not treat an email or SMS link as proof that the demand is genuine.
- Sign in independently. Open the GST Portal yourself, rather than relying only on a link in the message. Locate the notice, order or intimation and download every attachment. GST Portal guidance places additional notices and orders under a Services and User Services area, but labels and menus can change; follow the current on-screen route.
- Record the essentials. Create a working copy of the GSTIN, issuing authority, form or reference number, issue date, service date and mode, tax period, legal section or rule, tax, interest and penalty amounts, allegations, requested documents, response mechanism and any hearing date.
- Classify the communication. Decide whether you received a show-cause notice, a return or input-tax-credit mismatch intimation, an order, or a payment-related communication. The correct form and response path depend on this classification.
- Calendar the stated date. There is no single deadline that applies to every GST notice. Use the date and directions in the actual communication, the applicable provision, the date of service and the portal case record. If any date or consequence is unclear, obtain qualified GST advice promptly.
Know which GST communication you received
The official GST forms catalogue uses similar-looking numbers for different actions. Treating them as interchangeable is one of the easiest ways to file an ineffective response.
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|---|---|---|
| FORM GST DRC-01 | Summary of a show-cause notice. For specified notices, the summary is required to accompany the notice. | Read the underlying notice and all attachments, not only the summary. Confirm the section, period, allegations and amounts. |
| FORM GST DRC-06 | The official forms catalogue labels this “Reply to the Show Cause Notice.” | Use it only when the notice and portal flow call for a show-cause reply. Answer each allegation and attach supporting records. |
| FORM GST DRC-03 | Taxpayer intimation of voluntary payment or payment against a show-cause notice. | Check whether payment is only one part of the required action. A payment intimation is not automatically a reasoned reply or evidence submission. |
| DRC-01B | Liability mismatch intimation, including the mismatch between GSTR-1 and GSTR-3B described in the official FAQ. | Reconcile the return figures and validate any DRC-03 ARN against the correct GSTIN, filing date, payment cause and tax period. |
| DRC-01C | Input-tax-credit mismatch intimation. | Follow the current portal fields and FAQ rules, and reconcile the ITC difference to invoices, purchase records, returns and payments where relevant. |
| An order | A decision or demand issued after the notice process, or another order available in the portal record. | Read the operative portion, amount and reasons. Assess the specific appeal route and deadline separately; do not assume the notice-stage response period still applies. |
How sections 73 and 74 change the analysis
The CBIC material cited for this procedure describes sections 73 and 74 for periods up to financial year 2023–24. For that stated scope, section 73 concerns unpaid or short-paid tax, erroneous refund, or wrongly availed or utilised input tax credit for reasons other than fraud, wilful misstatement or suppression. Section 74 addresses those matters where fraud, wilful misstatement or suppression is alleged as a means of evading tax.
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This distinction is not a formality. The allegation, evidence, potential penalty exposure and arguments about intent can differ substantially. Start your response by reproducing the section and the exact tax period from the notice, then address the facts that support or contradict the allegation. A notice for a later period must be assessed under the law applicable to that period; do not assume that the older section labels or wording govern unchanged.
Compare the demand before drafting
- Legal basis: section and any cited rule or notification.
- Tax period: financial year, return period and any invoice dates relied upon.
- Components: tax, interest and penalty shown separately.
- Evidence: returns, invoices, ledgers, statements, third-party data or other records cited by the officer.
- Response route: portal form, written submission, hearing process and the date stated in the communication.
Build a fact record before writing the reply
A persuasive response is a controlled reconciliation, not a paragraph saying that the figures are correct. Make one folder for the notice and one working schedule that maps every allegation to a record.
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Use an allegation-to-evidence schedule
| Notice point | Your position | Calculation or reconciliation | Supporting record |
|---|---|---|---|
| Quote the allegation and paragraph reference. | Admitted, disputed, partly accepted or requiring correction. | Show return, invoice, ledger and payment figures, with the period and tax head. | Identify the exact attachment name and page or transaction range. |
| State any factual error in the notice. | Explain the correct GSTIN, period, amount or transaction. | Show the difference and how it arose. | Attach the source return, books, invoice, credit note, payment challan or correspondence. |
| Address an intent or classification allegation. | State the facts without speculation or unsupported conclusions. | Separate tax computation from the question of penalty or intent. | Provide contemporaneous records that establish the transaction and your filing process. |
Reconcile at the right level
Begin with the total in the notice, then work down to return, month or quarter, tax head, invoice and ledger where the allegation requires it. A single unexplained total is difficult to verify. For an output-tax issue, compare invoices and credit or debit notes with GSTR-1, the electronic liability ledger and GSTR-3B. For an ITC issue, compare the purchase register and tax invoices with the relevant return data and payment or reversal records. Use the actual records that exist for your case; do not attach a schedule merely because a template lists it.
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Label what is accepted and disputed
Say clearly which amount, if any, is accepted and how it was calculated. For a disputed amount, identify the precise factual or legal reason for disagreement. If a correction is needed, state the corrective action and attach proof. Avoid allegations against the officer, vague claims that the portal is wrong, or assertions that cannot be tied to a document.
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Responding to a DRC-01B liability mismatch
The official DRC-01B FAQ addresses a liability mismatch between GSTR-1 and GSTR-3B. Treat the intimation as a reconciliation exercise and use the current portal validation rules.
- Download the DRC-01B intimation and note the return periods and mismatch figures.
- Compare the outward-supply figures in GSTR-1 with the tax paid or reported in GSTR-3B for the same period and GSTIN.
- Investigate timing differences, amendments, credit notes, reported tax heads and any return correction. Document the bridge from the portal figures to your books and invoices.
- If tax is payable, determine the amount and payment route indicated by the intimation. If you use DRC-03, retain the ARN and payment evidence.
- Before entering the ARN, verify that it belongs to the same GSTIN, that its filing date satisfies the intimation’s rule, that the payment cause is the appropriate one and that the tax period matches. A valid-looking ARN can fail validation when one of these identifiers is different.
- Submit the explanation or payment response through the current DRC-01B portal flow and save the acknowledgement.
Responding to a DRC-01C ITC mismatch
DRC-01C concerns an input-tax-credit mismatch. The response should explain the difference rather than simply restating the credit claimed.
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- Record the period, GSTIN, mismatch amount and fields displayed in the intimation.
- Reconcile the claim to your purchase register, tax invoices, supplier details, return data, reversals and payments, as applicable to the allegation.
- Separate invoices that are matched, invoices appearing in a different period, credits already reversed, ineligible credits and items that require correction.
- For any payment or reversal, check the DRC-03 ARN, GSTIN, filing date, payment cause and period against the FAQ and the portal’s current validation message.
- Upload a readable schedule that lets the officer trace each disputed amount to an invoice or ledger entry, and submit through the DRC-01C route shown in the portal.
Drafting a show-cause reply, including DRC-06
When the communication is a show-cause notice, the official catalogue identifies DRC-06 as the reply form. The form number does not remove the need to answer the notice itself.
Recommended order for the submission
- Heading and identification: GSTIN, legal name, notice number, date, tax period, issuing authority and section.
- Preliminary statement: State whether the reply is complete, partial or accompanied by a request for additional time or a hearing, if the applicable process permits it.
- Point-by-point response: Use the notice’s paragraph or table references. Mark each point admitted, disputed or partly accepted.
- Facts and calculations: Show the period-wise and tax-head-wise reconciliation, not just the conclusion.
- Legal position: Apply the section and period actually cited. Do not rely on a section 73 argument where the notice invokes section 74, or on text that does not apply to the period.
- Payment or correction: If an amount has been paid or a return corrected, give the ARN, date, amount and reason, and explain what remains disputed.
- Evidence index and request: List attachments in order and state the precise relief requested, such as dropping a mismatch, correcting a figure or limiting the demand to an agreed amount.
- Declaration and signature: Complete the required declaration or authorised-signatory step in the portal and check that the submitted identity matches the taxpayer record.
Make attachments usable
- Use descriptive file names and an index.
- Ensure scans are complete, legible and oriented correctly.
- Keep each attachment tied to a notice allegation.
- Remove unrelated personal or confidential data where it is not needed, while preserving the evidence required to establish the transaction.
- Retain the original files, not only a compressed portal copy.
Submitting the response and preserving proof
Use the response facility or other process stated in the communication. The portal route for a show-cause notice is not necessarily the route for DRC-01B, DRC-01C or an order. Follow the current fields, required declarations, attachment limits and authentication prompts shown for your case.
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- Review the populated GSTIN, legal name, notice reference, period and amounts before uploading.
- Attach the final reply and evidence in the order listed in your index.
- Complete the required authorised-signatory, verification or electronic-signature step.
- Submit only after checking the preview or declaration, if provided.
- Download the acknowledgement, ARN or reference number and the complete submitted reply.
- Save a portal screenshot or downloaded receipt showing the date and status, together with the exact attachments filed.
- Record follow-up dates in a calendar and check the portal for hearing notices, further queries and orders.
A browser confirmation or payment receipt alone is not a complete case file. Preserve the text you submitted, every attachment, the acknowledgement and evidence of payment or correction.
What happens after you reply
Continue monitoring the portal and the contact details associated with the GST registration. The authority may issue a hearing communication, ask for additional documents or pass an order. A response does not itself prove that the demand has been closed; look for the subsequent status or order.
If an order has been passed, assess the specific appeal route immediately. The portal lists demand orders under sections 73, 74 and 74A among appealable order categories, but the material available here does not establish one filing deadline for every order. Use the order, applicable law and service record to determine the deadline rather than relying on a general article.
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Common filing mistakes and how to prevent them
| Mistake | Why it causes trouble | Prevention |
|---|---|---|
| Replying to DRC-01 without reading the full notice and attachments. | The summary may omit factual context, evidence or directions. | Download and review the complete notice record before drafting. |
| Using DRC-06 for every GST communication. | Mismatch intimations and orders can have different response mechanisms. | Match the form and route to the communication type shown in the portal. |
| Quoting the wrong GSTIN, period, notice number or section. | The submission may be associated with the wrong case or fail to answer the allegation. | Copy particulars from the notice and perform a second-person or second-pass check. |
| Uploading an unexplained total. | The officer cannot trace the difference to returns or transactions. | Provide a period-wise, tax-head-wise and, where needed, invoice-level reconciliation. |
| Attaching unreadable or incomplete evidence. | Relevant proof may be treated as absent. | Open every file after export and check that pages, columns and references are visible. |
| Entering a DRC-03 ARN for another GSTIN, date, cause or period. | DRC-01B and DRC-01C validation can reject an otherwise genuine payment. | Match every identifier to the intimation and current FAQ rules before submission. |
| Assuming payment ends the matter. | DRC-03 is a payment intimation; it is not automatically the show-cause reply or evidence submission. | Check whether a separate reply, explanation or hearing action is required. |
| Missing a response or hearing date. | Generic online deadlines may not match the date in your case. | Calendar the date from the notice, service record and portal case history. |
| Acting on a suspicious message without verification. | You may disclose credentials or pay against a fraudulent request. | Verify the identifier through the official facility and sign in independently. |
| Failing to save the filing. | You may be unable to prove what was submitted or when. | Download the acknowledgement, reply, attachments and payment proof immediately. |
When professional help is sensible
Consider prompt advice from a qualified GST practitioner or tax professional when the notice alleges fraud, wilful misstatement or suppression; involves several periods or registrations; relies on complex ITC or export records; contains a substantial disputed amount; or may require an appeal. Bring the complete notice, portal history, returns, ledgers, invoices, payment records and prior correspondence. Professional review is most useful when the adviser can test the reconciliation and legal section against the primary records, not merely replace them with a generic template.
Quick Recap
A final pre-submission checklist
- Is the communication genuine and located in the official portal record?
- Have you read the complete notice, DRC-01 summary and attachments?
- Did you identify the exact form, GSTIN, period, section, amounts and response route?
- Does each allegation have a stated position and supporting record?
- Are calculations reproducible from returns, books, invoices and payment records?
- For DRC-01B or DRC-01C, do the GSTIN, ARN, filing date, payment cause and period satisfy the applicable validation rules?
- Have you checked the stated response and hearing dates rather than using a generic deadline?
- Did you complete the required declaration or signature and save the acknowledgement plus the full submitted file?
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