GST DRC-06 explained: your reply to a show cause notice

Structure of a strong reply

Also include copies of returns, ledgers and any earlier correspondence the notice ignores, such as an ASMT-11 or DRC-01A Part B reply. Where the notice relies on third-party data, ask for copies of that data.

• Brief facts of the business and the notice
• Preliminary objections: limitation, wrong section invoked, lack of jurisdiction, non-supply of relied-upon documents
• Point-wise reply to each allegation with reconciliation
• Legal submissions, citing the provisions of the Act and Rules
• Computation errors in tax, interest and penalty
• Request for personal hearing
• Index of annexures

Filing and deadlines

File within the time stated in the notice. Upload the main reply as a PDF and annexures separately within portal size limits. If you need more time, apply before the deadline with reasons. Section 75 allows adjournment for sufficient cause, but not more than three times during the proceedings, so use them carefully.

The personal hearing

Section 75(4) requires a hearing where you request it in writing or where an adverse decision is contemplated. Hearings are often by video conference. Prepare a short note of key points and keep documents ready to share. After the hearing, file any written submissions promised.

Mistakes that cost cases

• Not raising limitation or jurisdiction objections at the reply stage
• Bare denial without documents
• Accepting a fraud allegation by silence
• Ignoring a demand on one ground because another ground is stronger
• Failing to check the order date limit: under Section 74A the order must come within 12 months of the notice, extendable by up to 6 months

Get it handled for you

Received a notice like this? Our chartered accountants draft the reply from your records and an authorised representative follows up with the officer, so you do not have to visit the department. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.