- Home
- Free formats
- Reply to GST show cause notice (DRC-06)
Reply to GST show cause notice format (Section 73 / 74, DRC-06)
Reply to a GST show cause notice for demand of tax, with grounds and a request for a personal hearing, prayer, verification and annexures.
What it is for
Use it when you receive a show cause notice for tax, interest or penalty under section 73 or section 74 of the CGST Act, 2017 (CBIC Instruction No. 02/2022-GST names sections 73 and 74 as the route for determining tax). The form and rule for the reply, and the time, are written in your notice: Section/form reference to be confirmed by your CA. Check the date on the notice before you do anything else.
Who signs
The proprietor, partner or director signs, or a person authorised in writing signs for the business.
Licences that need this format
Attach these
- The notice (all pages) and any annexure to it
- Reconciliation or working papers that match each point
- Copies of invoices, returns and challans you refer to
- Authorisation letter if a CA or representative files for you
Fill it in, then download
Fill in the form. The document on the right changes as you type. Download it as Word or PDF, print it, or copy the text. Nothing is sent anywhere.
Ready-to-use template based on current law. For property sale, partnership or high-value agreements, get it checked by an advocate before signing.
Last reviewed: 30 Oct 2026
Preview. Blanks you have not filled in are highlighted in yellow on screen, and print as plain lines.
REPLY TO SHOW CAUSE NOTICE
Date: ________
Place: ________
To,
________
________
Subject: Reply to the show cause notice issued under the Central Goods and Services Tax Act, 2017 (sections as quoted in the notice). Reference number ________ dated ________, ________, GSTIN ________.
REFERENCE DETAILS
Name of the registered person: ________
Trade name: ________
GSTIN: ________
Address: ________
Notice reference number and date: ________ dated ________
Period or year: ________
Notice form: Show cause notice (form as printed on the notice). Reply form: FORM GST DRC-06 or as stated in the notice. Provisions quoted in the notice: ________.
Sir or Madam,
We have received the show cause notice and we file this reply and the form prescribed for it on the portal. We deny the allegations and the demand, except where we have said otherwise below.
PRELIMINARY SUBMISSIONS
1. The notice was received by us on or about ________ and this reply is filed within the time allowed in the notice, that is on or before ________.
2. The submissions below are made without prejudice to any further reply, documents or grounds we may take at a later stage, and we ask that they be read together with the annexures.
3. We are a registered person and we have filed our returns and paid tax as shown in the records of the portal. We respectfully deny any suggestion that tax was short paid or wrongly claimed, except where we have said so in the reply to a point.
POINT WISE REPLY
GROUNDS IN SHORT
Amount demanded in the notice: ________.
________
LEGAL SUBMISSIONS
________ The provisions and judgments above are those quoted by us from the notice and our records. Any further provision may be added at the time of the hearing.
PRAYER
________
________.
VERIFICATION
I, ________, ________ of ________, state that what is written above is true to the best of my knowledge and belief and that nothing material has been concealed.
LIST OF ANNEXURES
Yours faithfully,
For ________
Signature: ______________________
Name: ________
Designation: ________
REPLY TO SHOW CAUSE NOTICE
Date: ________
Place: ________
To,
________
________
Subject: Reply to the show cause notice issued under the Central Goods and Services Tax Act, 2017 (sections as quoted in the notice). Reference number ________ dated ________, ________, GSTIN ________.
REFERENCE DETAILS
Name of the registered person: ________
Trade name: ________
GSTIN: ________
Address: ________
Notice reference number and date: ________ dated ________
Period or year: ________
Notice form: Show cause notice (form as printed on the notice). Reply form: FORM GST DRC-06 or as stated in the notice. Provisions quoted in the notice: ________.
Sir or Madam,
We have received the show cause notice and we file this reply and the form prescribed for it on the portal. We deny the allegations and the demand, except where we have said otherwise below.
PRELIMINARY SUBMISSIONS
1. The notice was received by us on or about ________ and this reply is filed within the time allowed in the notice, that is on or before ________.
2. The submissions below are made without prejudice to any further reply, documents or grounds we may take at a later stage, and we ask that they be read together with the annexures.
3. We are a registered person and we have filed our returns and paid tax as shown in the records of the portal. We respectfully deny any suggestion that tax was short paid or wrongly claimed, except where we have said so in the reply to a point.
POINT WISE REPLY
GROUNDS IN SHORT
Amount demanded in the notice: ________.
________
LEGAL SUBMISSIONS
________ The provisions and judgments above are those quoted by us from the notice and our records. Any further provision may be added at the time of the hearing.
PRAYER
________
________.
VERIFICATION
I, ________, ________ of ________, state that what is written above is true to the best of my knowledge and belief and that nothing material has been concealed.
LIST OF ANNEXURES
Yours faithfully,
For ________
Signature: ______________________
Name: ________
Designation: ________
How to execute this document
- Stamp paper: Plain paper is usually enough. Use stamp paper only if the office that receives it asks for it.
- Notarisation: Not needed unless the office asks for it.
- Registration: Not needed.
- Who signs: The proprietor, partner or director signs, or a person authorised in writing signs for the business.
- Witnesses: none needed unless the office asks.
- ID and photos: Carry an original ID of the person who signs. Never write an Aadhaar number on the document.
- Where to submit: The office or portal that asked for it, together with the other documents in the checklist.
Common mistakes
- Replying after the date in the notice without asking for more time.
- Copying a section or case name you have not checked.
- A point in the notice left without a reply.
- Attaching documents that do not match the figures in the reply.
- Filing without a CA or advocate looking at it.
Common questions
Is this format enough to file my reply?
Where do I get the section and form numbers?
What if I cannot reply by the date in the notice?
Aksar pooche jaane wale sawaal
Yahi jaankari, Hinglish mein.