Filing Reply to Intimation (DRC-01A) & Show Cause Notice (SCN) using Form GST DRC-06

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the CGST/SGST Acts, Rules, and GSTN updates.

✍️ Preface

When proceedings are initiated by the Tax Officer under Section 73/74 of the CGST Act, taxpayers may receive:

• Form GST DRC-01A (Intimation) or

• Form GST DRC-01 (Show Cause Notice).

Taxpayers must respond to these using Form GST DRC-06 (Reply) on the GST Portal. This report explains the law basis, stepwise filing process, FAQs, and a compliance checklist.

⚖️ 1. Law Basis

• Section 73, CGST Act, 2017 – Determination of tax not paid/short paid, without fraud/suppression.

• Section 74, CGST Act, 2017 – Determination of tax not paid/short paid, with fraud/suppression.

• Rule 142, CGST Rules, 2017 – Notice and order for demand.

🛠️ 2. Step-by-Step Process – Filing Reply

A. Reply to Intimation (DRC-01A)

1. Login → Dashboard > Services > User Services > View Additional Notices/Orders.

2. Open Case Details → INTIMATIONS tab.

3. Download issued intimation.

4. Go to REPLIES tab → Add Reply → Reply to DRC-01A.

5. Enter reply details, upload documents, verification → Submit with DSC/EVC.

6. Reference Number (RFN) generated → Status = Reply furnished, Pending for order.

7. If accepted by officer → Case closed, no SCN issued.

B. Reply to SCN (DRC-01) using DRC-06

1. On Case Details → NOTICES tab → Download SCN.

2. Go to REPLIES tab → Add Reply → Reply (DRC-06).

3. Enter details: Reply text, supporting documents, hearing request (Yes/No).

4. Preview → Submit with DSC/EVC.

5. RFN generated → Status = Reply furnished, Pending for order by officer.

C. Orders

• View issued orders under ORDERS tab.

• Orders may be: Dropping of proceedings (DRC-05) or Creation of demand (DRC-07).

📌 3. Key Features & Status Tracking

• Up to 3 reminders may be issued by officer.

• Adjournments can be sought offline; status updated in portal.

• Acknowledgement (DRC-04) issued if voluntary payment made before SCN.

• Proceedings concluded if payment made within 30 days with applicable interest/penalty:

  • Sec. 73: Tax + Interest + 10% penalty.

  • Sec. 74: Tax + Interest + 25% penalty.

• Status changes include:

  • Pending for reply by taxpayer.

  • Reminder/Adjournment issued.

  • Reply furnished, pending for order.

  • Proceedings dropped.

  • Order for demand issued.

❓ 4. FAQs (with Basis)

Q1. What is DRC-06?
Reply form filed against intimation (DRC-01A) or SCN (DRC-01).

Q2. When to file DRC-06?
Mandatory when SCN issued & dues unpaid within 30 days.

Q3. Can I request hearing?
Yes, while filing DRC-06 select “Yes” in hearing request field.

Q4. What happens after filing DRC-06?
RFN generated, reply visible on officer’s dashboard, case updated.

Q5. When can proceedings be dropped?
If reply/payment satisfactory → Drop Order (DRC-05) issued.

Q6. What happens if reply unsatisfactory?
Officer issues Order (DRC-07) creating demand.

✅ 5. Compliance Checklist