GST Demand Notice (Show Cause Notice) Reply Format
Draft a detailed reply to a GST show cause notice with your grounds of defence, the amount admitted and the amount disputed.
What it is
A GST demand starts with a show cause notice in Form GST DRC-01, issued under Section 73 (no fraud or suppression), Section 74 (fraud, wilful misstatement or suppression) for FY 2017-18 to 2023-24, or Section 74A for FY 2024-25 onwards. The reply, filed in Form GST DRC-06, should answer each allegation with facts, legal provisions and documents. This template is the detailed written submission that accompanies DRC-06.
When it is used
- A DRC-01 show cause notice proposing tax, interest and penalty.
- A demand following a scrutiny (ASMT-10) or an audit.
- Notices on ineligible or excess ITC, short payment, or turnover differences.
What the template covers
- Notice reference, date, tax period and amount demanded
- Grounds of demand as stated in the notice
- Submissions and grounds of defence, issue by issue
- Amount admitted and paid through DRC-03
- Amount disputed and relief sought
- Request for personal hearing, enclosures and verification
Details you will need
The generator asks for the following. Fields marked with an asterisk in the form are required; the rest can be left blank and filled in later in Word.
Reply
Date of Reply
Entity
Entity Name; GSTIN; Address
Notice
Notice Type; Notice / SCN Reference Number; Date of Notice; Financial Year in question; Demand Amount in Notice (₹)
Demand
Grounds of Demand (as per notice)
Defence
Our Submissions / Grounds of Defence; Amount Admitted (if any, ₹); Amount Disputed (₹)
Signatory
Authorised Signatory; Designation
Stamp duty, registration and filing
The reply is due within the time allowed in the notice. Section 75(4) requires a personal hearing where the taxpayer requests it or an adverse decision is contemplated, and the order cannot go beyond the grounds in the notice. Paying the admitted tax with interest before the order can reduce penalty under the relevant section. An adverse order can be appealed in Form GST APL-01 within the time under Section 107. Confirm the current rules on cbic-gst.gov.in before filing.
Generate the GST Demand Notice Reply (DRC-06 / ASMT-11)
Fill in the form and download the draft as a Word file. It is a general template, not legal or professional advice; have it reviewed for your facts before you sign or rely on it.
Need this checked against your facts, or the registration or filing that follows (e.g. GST registration or returns)? Contact SKAG and Associates
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Frequently asked questions
What is the difference between Section 73, 74 and 74A?
Section 73 (no fraud) and Section 74 (fraud or suppression) apply to FY 2017-18 to 2023-24. For FY 2024-25 onwards Section 74A covers both, with penalty depending on whether fraud or suppression is involved.
Is a personal hearing mandatory?
Yes, where you request one in the reply or the officer proposes an adverse decision (Section 75(4)).
Can I raise new grounds in appeal that were not in the reply?
It is safer to raise every ground in the reply itself. Appellate authorities may admit additional grounds only in limited cases.
This page gives general information for reference only. Laws, stamp duty rates and filing requirements change and differ between States, so confirm the current position for your case. Related: all document templates · free tax calculators · compliance calendar and guides.