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If you receive a GST communication about a suspicious invoice or an input tax credit (ITC) mismatch, first verify it on the official GST portal, identify whether it is an intimation, a show cause notice or a final order, and note the reply deadline. Then reconcile the transaction and submit a documented response through the prescribed route. A notice is not, by itself, a final finding that you did something wrong; a mismatch alone does not prove an invoice is fake.
What should I do first after receiving a GST notice?
Start by confirming that the communication is genuine and recording exactly what it asks you to do. Do not ignore a notice because you believe it is mistaken, but do not treat an allegation as a final decision either.
- Find the communication in your GST case record. Log in through the official GST portal and locate the relevant case or notice. Download the complete notice and its attachments. Record the reference number, issue date, tax period, response deadline and any hearing details. The GST portal’s case-details guidance describes viewing notices and filing replies there.
- Check the issuing authority and identifier. Depending on the issuing platform and type of communication, DGGI says an official communication may be verified using a DIN, RFN number or eOffice Issue number. Use the relevant identifier through the appropriate official verification service; DGGI cautions against acting on suspicious communications until the identifier has been validated.
- Preserve the original records. Keep the downloaded notice and attachments, the relevant GST returns and the records for the transaction. Preserve original files and correspondence rather than relying only on notes or a rewritten summary.
- Mark the deadline and the required response route. Follow the actual notice and current portal workflow. If the notice specifies an online reply, use the reply option in the case record and save the submitted response and acknowledgement.
If the communication cannot be found or verified, do not use contact details or payment instructions in a suspicious message as your only means of checking it. Use official GST or DGGI services to establish what was issued and by whom.
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One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchHow do I tell a mismatch intimation from a show cause notice or an order?
The form and stage matter: an intimation flags an issue, a show cause notice sets out allegations and seeks a response, and an order records a decision. Read the document itself rather than assuming that every communication labelled “DRC” has the same purpose.
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| Communication | What it generally means | What to check |
|---|---|---|
| DRC-01C intimation | A system-generated intimation concerning a difference between available ITC and ITC claimed. | Check the period, figures and response instructions. The GST Common Portal FAQ says the response is submitted in Part B. Thresholds and portal rules can change, so rely on the intimation and current portal rather than an old threshold figure. |
| DRC-01 | A summary of a show cause notice; it is not itself proof that the allegation has been decided. | Read the underlying notice and attachments to understand the allegations, legal basis and deadline. |
| DRC-06 | A taxpayer’s reply form. | Use it only as directed by the actual notice and current portal process. |
| Adjudication order | A decision by the adjudicating authority, rather than a request for an initial explanation. | Review the findings, demand and appeal instructions promptly; an appeal may now be the relevant next step. |
Portal forms and workflows are subject to change. The document’s title is useful, but the instructions, case record and current portal process determine what response is required.
How should I reconcile the invoice and ITC claim?
Compare the notice’s allegation with the underlying purchase and return records, line by line. Your goal is to establish whether the issue is a data or timing difference, a supplier-reporting problem, an eligibility question, or an allegation that no real supply took place.
Build a transaction file
Gather the records that can show what was ordered, supplied, received, paid for and reported. Depending on the transaction, this may include:
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- Ledger entries and payment evidence.
- Correspondence with the supplier about the order, delivery, invoice or correction.
- Proof of receipt or delivery, or evidence that the contracted service was performed.
- Transport documents and e-way bills, where relevant.
- GST returns and supplier details for the period in question.
Do not assume that having an invoice alone establishes entitlement to ITC. CGST Act section 16 and Rule 36 set eligibility and documentary conditions; test the transaction against the provisions that apply to its period and facts.
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Compare the notice with your records
Check the invoice number and date, supplier GSTIN, taxable value and tax, the return period, the credit claimed and the relevant return information. Note exactly which figures differ and whether the discrepancy can be traced to a clerical error, a period mismatch, a supplier’s reporting, or a question about eligibility or actual supply.
A difference in the records does not, by itself, establish fraud. Conversely, matching paperwork does not settle every eligibility question. The GSTN-hosted explanation of fake-invoice investigations describes indicators such as a mismatch between claimed transactions and a business’s premises or capacity, e-way bill inconsistencies, and suspicious transport details. These are investigative indicators, not a definitive checklist or a finding about any particular recipient.
What if the invoice is fake or I never received the goods or service?
If you did not place the order or receive the goods or service, preserve the evidence that supports that account and do not claim ITC for a transaction that did not take place. If your GSTIN or identity appears to have been misused, validate the communication and report through the appropriate official channel; the public information available from DGGI describes verification and fraud-reporting services but does not establish one tailored reporting procedure for every recipient.
Useful records may include purchase and sales ledgers, contracts, order approvals, supplier correspondence, delivery or transport records, and evidence of payment or non-payment. Preserve both evidence that supports your position and any documents that may appear inconsistent with it. Do not create, alter or backdate records to make the transaction appear genuine.
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In a potential fake-invoice matter, distinguish two questions: whether the invoice or transaction is genuine, and whether you claimed or used ITC on it. The notice may raise one or both. Answer the allegations actually made, with a clear explanation of your role and the supporting documents, rather than assuming that the supplier’s conduct alone resolves your position.
How do I reply to a DRC-01C intimation or an ITC show cause notice?
Respond in the prescribed portal workflow by the stated deadline, and address each issue in the communication. A focused reply should make it easy to see the allegation, your explanation, the supporting record and any correction you have made.
- Match each allegation to a response. Use the notice’s numbering or wording where practical. Separate differences in figures or periods from questions about eligibility, supplier reporting or whether a supply occurred.
- Give a short chronology. State when the purchase was ordered, invoiced, received or performed, paid and reported, as applicable. Explain any discrepancy without claiming more than the records show.
- Attach indexed evidence. Label files clearly and refer to each document where it supports a point. Include relevant transaction and return records rather than a large collection of unrelated material.
- Explain any correction or reconciliation. If you identify an error, describe what it was and what action you took, with the relevant records. Do not imply a correction occurred if it did not.
- Ask for a hearing where appropriate. If the facts or allegations need to be explained in person, request a hearing through the applicable process and keep the request with your filed response.
- File through the specified route and retain proof. Use the portal reply option when the case record directs you to do so. Save the final reply, attachments and acknowledgement, and check the portal record for the filing status.
For a DRC-01C, the GST Common Portal FAQ says to submit the response in Part B. It also warns that failure to respond for a prior period can prevent filing GSTR-1 or IFF for a subsequent tax period. Check the current intimation and portal instructions for the applicable period; do not rely on a threshold or workflow described in an older FAQ as though it cannot change.
Do sections 73 and 74 mean the same thing?
No. For periods up to FY 2023-24, CBIC’s Tax Information portal describes section 73 as covering determination of tax or ITC wrongly availed or utilised for reasons other than fraud, wilful misstatement or suppression to evade tax. It describes section 74 as applying to allegations involving fraud, wilful misstatement or suppression to evade tax.
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These are materially different allegations, not interchangeable labels for any ITC mismatch. Check the section cited in your notice and the tax period it covers. The provisions and their application are affected by amendments and period-specific qualifications, so do not assume the same section applies to every current-period matter. Where fraud is alleged, the evidence is incomplete, the amount is substantial or a deadline is near, consult a qualified GST practitioner or tax lawyer promptly.
What if the department has already issued an order?
An order changes the task: you must assess the decision and any appeal route, rather than treating the matter as an unanswered initial notice. Section 107 generally provides three months from communication of an adjudicating authority’s order to appeal.
The GST portal appeal FAQ describes filing Form APL-01 and a minimum pre-deposit of 10% of the disputed tax before filing. Treat that figure as general portal guidance, not a personalized calculation: verify the version of the law applicable to the order and period, the amount and any relevant qualifications or exceptions. Check the order and current official filing instructions without delay, because the stated period runs from communication of the order. Seek qualified advice if the demand is significant or the allegations involve fraud.
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Consider speaking to a qualified GST practitioner or tax lawyer when the notice alleges fraud, the underlying records are incomplete or contradictory, a substantial demand is involved, or an order or reply deadline is imminent. The same is sensible if you cannot determine which legal provision applies to the tax period or how the demanded amount was calculated.
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To make that discussion useful, prepare the complete notice and attachments, the case reference and dates, your transaction file, the relevant returns, a reconciliation of the figures and a list of questions. Ask the adviser to confirm the applicable period-specific provisions, response route and deadline rather than relying on a generic answer for a different form or tax period.
Frequently Asked Questions
Can a supplier’s failure to report an invoice automatically cancel my ITC?
The answer depends on the applicable provisions and facts; the sources do not establish a universal rule that supplier default alone resolves every recipient’s entitlement. Preserve the transaction records and obtain advice on the specific period and notice rather than treating the reporting mismatch as conclusive by itself.
Will a DRC-01C mismatch notice stop me from filing GSTR-1?
The GST Common Portal FAQ warns that failure to respond to a prior-period DRC-01C can prevent filing GSTR-1 or IFF for a subsequent tax period. Check your current portal record and intimation for whether that consequence applies to your case.
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Should I pay the amount mentioned in a notice immediately?
A notice is not necessarily a final order, so first authenticate it and determine its procedural stage and instructions. If the notice requests a response or proposes a demand you dispute, get qualified advice quickly about the applicable response and payment rules rather than relying on a message or payment link that has not been verified.
What should I do if I cannot find the notice on the GST portal?
Check the reference details and validate the relevant DIN, RFN or eOffice Issue number through the appropriate official service for the issuing authority. If it remains unverified, contact the authority through official channels rather than relying on the sender’s contact details.
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