A GST show-cause notice reply (Form DRC-06) answers a DRC-01 notice under section 73, 74 or 74A, which asks why the tax, interest and penalty in it should not be demanded from you. You answer on the GST portal by the date on the notice, with working and proof. Paying within the window the law gives can reduce or remove the penalty, so the choice between paying and contesting is best made early. We read the notice, draft the reply and file it as your authorised representative; a CA or advocate reviews matters needing legal representation, and hearings go to a partner.
A show-cause notice asks you to explain why the tax, interest and penalty it lists should not be demanded from you. The officer serves it under section 73 (no fraud alleged), section 74 (fraud or suppression alleged) or, for financial year 2024-25 onwards, section 74A, which covers both cases. A summary goes on the portal as Form DRC-01, and a statement for further periods on the same grounds as DRC-02.
Time limits run from the due date of the annual return. The notice itself names its section.
The Act counts these windows from the issue of the notice. We confirm the date against your notice before you pay.
DRC-01A is the officer's pre-notice step under Rule 142(1A). Whether a notice issued without it can be challenged is a legal point for an advocate.
Pay in full and close: If the tax is correct, pay it with interest through DRC-03 inside the window. Section 73 then carries no penalty, and the officer concludes the notice in DRC-05. We prepare the working; you make the payment.
Reply in Form DRC-06 by the date on the notice. A reply with working, invoices, returns and proof carries more weight than a narrative. If you miss the date, the officer can decide on what is on record, so ask for time before it passes.
REG-17: cancellation of registration: Reply in Form REG-18 within 7 working days of service (Rule 22). Count from the day it reached you. We handle it through the notice-reply application.
Account numbers on statements may be masked. Never send us portal passwords; access is arranged on a live session.
StampMitra / A CA or advocate partner / Not promised
Government fee: none for the reply. Tax, interest and penalty, if any, are payable to the government and are not our fee. We confirm the exact amount before filing.
It is the summary of a show-cause notice served under section 73, 74 or 74A. It lists the tax, interest and penalty the officer proposes and the grounds. It is a notice, not a demand: you can reply, pay within the window, or both.
Sections 73 and 74 apply to financial years up to 2023-24, and section 74A from 2024-25 onwards. If the notice names a section that does not fit its year, that is a ground to raise in the reply, and a CA or advocate confirms it.
The date on the notice prevails. The reply goes in Form DRC-06 under Rule 142(4). Where the notice gives no date or you are unsure, tell us and we confirm it. Do not confuse it with the 30 or 60 days to pay and close the matter, which run from the issue of the notice.
Often it can be reduced or removed if you pay inside the window. Under section 73, tax and interest paid within 30 days mean no penalty. Under section 74 the penalty is 25% within 30 days. Under section 74A it is nil within 60 days where no fraud is alleged. Paying what is not owed does not help, so we check the working first.
DRC-01A is an intimation the officer may send before a notice, stating the tax and interest he has ascertained (Rule 142(1A)). You may pay through DRC-03, pay part and reply in Part B, or reply without paying. Paying the tax and interest at this stage can stop the notice for that tax. It is your choice, made on the working.
The officer can decide on what is on record and pass an order. An order can be appealed, but the time is short. Tell us even if the date has passed; we check whether time can still be asked for or an order has already been passed, and tell you the route before you pay.
A hearing is granted if you ask in writing or an adverse decision is contemplated (section 75(4)). A partner CA or advocate attends; we prepare the reply and the file.
Yes. The department has a limit that runs from the due date of the annual return: the notice at least 3 months before the 3-year order limit under section 73, 6 months before the 5-year limit under section 74, and within 42 months under section 74A. Older years had extended limits, so our team checks them. A lawyer confirms the point.
No. The amount in the order cannot exceed the amount in the notice, and no demand can be confirmed on grounds that are not in the notice (section 75(7)).
It is a different notice. A cancellation show-cause is answered in Form REG-18 within 7 working days of service. Choose it in the guide at the top and we open the notice-reply application for it.
We do not estimate a penalty or promise an outcome. The tax, interest and penalty, if any, come from the officer's order. We explain the percentages the Act sets for each stage and the working for your case.
No. StampMitra is a filing assistance platform. We draft and file the reply as your authorised representative, and a CA or advocate reviews matters needing legal representation.