GST Notice Reply Format (ASMT-11 / DRC-06)
Prepare a structured reply to a GST scrutiny notice or show cause notice, setting out the facts, your explanation and the documents relied on.
What it is
Most GST notices are answered online on the GST portal, but the explanation is usually attached as a signed letter. A scrutiny notice in Form GST ASMT-10 (Section 61) is answered in Form GST ASMT-11. A show cause notice in Form GST DRC-01 under Section 73, 74 or, for FY 2024-25 onwards, Section 74A is answered in Form GST DRC-06. This template gives the cover reply: notice details, the issue raised, your explanation, whether any amount is accepted, and a list of enclosures.
When it is used
- A scrutiny notice in ASMT-10 pointing out differences between returns.
- A show cause notice in DRC-01 proposing a tax demand.
- An intimation in DRC-01A before a show cause notice.
- Notices about ITC mismatches with GSTR-2B or turnover differences with e-way bills or e-invoices.
What the template covers
- GSTIN, notice reference number and date
- Type of notice and the issue raised
- Point-by-point explanation
- Amount accepted and paid, if any, and amount disputed
- Request for a personal hearing
- List of documents enclosed and authorised signatory
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
Reply Date; Place
Entity
Entity Name; GSTIN; Address
Notice
Notice Reference No.; Notice Date; Type of Notice; Issue Raised in Notice
Response
Detailed Response / Explanation; Documents Enclosed (one per line); Tax Demand Accepted?
Signatory
Authorised Signatory; Designation
Stamp duty, registration and filing
Reply within the time stated in the notice; for ASMT-10 it is generally 30 days (Rule 99 of the CGST Rules). If tax is accepted, it can be paid through Form GST DRC-03 with interest, and payment before a show cause notice under Section 73 or 74A can avoid or reduce penalty. Under Section 75(4) a personal hearing must be given where requested or where an adverse decision is contemplated. Notice forms and time limits change by notification, so check the current position on cbic-gst.gov.in.
Generate the Reply to GST Notice (ASMT-11 / DRC-06)
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 happens if I do not reply to a GST notice?
The officer can decide on the material available, which usually means a demand with interest and penalty. For scrutiny, the officer may start an audit or proceedings for demand.
Can I ask for more time to reply?
You can request an extension on the portal or in writing, giving reasons. Granting it is at the officer's discretion.
Which form is used to reply to DRC-01?
Form GST DRC-06, filed on the GST portal, with the detailed reply and documents attached.
Can I pay part of the demand and contest the rest?
Yes. Pay the accepted portion through DRC-03 and explain the disputed portion in the reply.
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.