How many days do I get to reply to a DRC-01?

The date stated in the notice. Neither the CGST Act nor rule 142 fixes a number of days for the reply. Notices commonly allow about 30 days, but read yours, and treat that date as the deadline.

What is the difference between DRC-01 and DRC-06?

DRC-01 is the electronic summary of the show cause notice issued by the officer. DRC-06 is the form in which you file your reply, under rule 142(4).

Do I have a right to a personal hearing?

Yes. Section 75(4) of the CGST Act requires a hearing where you ask for one in writing or where an adverse decision is contemplated. Ask for it expressly in the reply.

How many adjournments can I get?

Section 75(5) allows adjournment for sufficient cause, up to three times in the proceedings. CBIC Circular 258/04/2026-GST says authorities may give a maximum of four hearing opportunities before an order.

Can the order demand more than the notice?

No. Section 75(7) bars an order for more than the amount in the notice, and bars confirming a demand on grounds not stated in the notice.

What if I miss the reply date?

File as soon as you can and ask for a hearing, since the officer may still consider it before the order. If an order has been passed without hearing you, the remedy is usually an appeal within three months, raising the denial of a hearing.

Insights · Regulatory Defence

GST Show Cause Notice in DRC-01: How to Reply in DRC-06

How to read a GST show cause notice, what the DRC-06 reply should contain, your right to a hearing, and what follows the order.

By LexVerge editorial teamFacts checked 4 November 2026Updated 4 November 20263 min read

A GST show cause notice comes with a summary in Form DRC-01 and is answered in Form DRC-06 by the date stated in the notice. The Act does not fix a number of days, so that date is your deadline. The reply and the hearing set the record for everything that follows, because the order cannot go beyond the notice.

First steps

Download the detailed notice, the DRC-01 and every annexure, and record the date of upload
Note the section (73, 74 or 74A), the period, the tax, interest and penalty proposed, and the reply date
Check the time limit for that period, and work out the window for paying on reduced penalty
Ask in writing for any document the notice relies on but has not supplied
File DRC-06 by the date, and ask for a personal hearing in the reply

Read the notice for these points

Point	Why it matters
Section invoked	Sections 73 and 74 cover periods up to 2023-24; section 74A covers 2024-25 onwards. The section sets the time limit and the penalty
Allegation of fraud or suppression	This has to rest on evidence set out in the notice, and suppression cannot simply be assumed
Detailed notice and summary	DRC-01 is a summary and is meant to accompany a detailed notice, not replace it
Parallel action	An officer should not start proceedings where another GST authority has already acted on the same subject matter
Figures	Rebuild the demand yourself. Errors in the period, in the rate or in credit already reversed are common

Paying early

Paying through Form DRC-03 can reduce or remove the penalty, but only within fixed windows, so work these out before you decide how far to contest.

Section	If tax and interest are paid	Penalty
73	Within 30 days of the notice	None
74	Within 30 days of the notice	25%
74	Within 30 days of the order	50%
74A, no fraud	Within 60 days of the notice	None
74A, fraud or suppression	Within 60 days of the notice	25%
74A, fraud or suppression	Within 60 days of the order	50%

What the DRC-06 reply should contain

Preliminary objections. Time limit, jurisdiction, the wrong section, and documents not supplied.
The facts. A short account of the business and the transactions in question.
Issue-by-issue answer. Take each allegation in the order the notice raises it, not as one long narrative.
Reconciliations. Returns to books, GSTR-2B to credit claimed, and your figures against the department’s.
The law. The provisions, circulars and binding decisions relied on.
Amounts. What is admitted and what is disputed, and what has been paid.
Requests. A personal hearing under section 75(4), and cross-examination where the notice relies on a third party’s statement, with the reason it is material.

Index the annexures, since the portal limits attachment sizes, and keep the acknowledgement.

The hearing and the order

A hearing must be given where you ask in writing or where an adverse decision is contemplated (section 75(4)).
Adjournments are allowed for sufficient cause, up to three times (section 75(5)). CBIC Circular 258/04/2026-GST of 26 October 2026 refers to a maximum of four hearing opportunities, and says a virtual hearing may be offered.
The order must set out the facts and the basis of the decision (section 75(6)), cannot exceed the notice or rely on new grounds (section 75(7)), and lapses if not issued within the time limit (section 75(10)).
A summary of the order comes in Form DRC-07, which also serves as the notice for recovery.

After the order

An appeal lies to the Appellate Authority within three months, with one further month for sufficient cause, on payment of the admitted tax and 10% of the disputed tax. That pre-deposit stays recovery of the balance. The steps after that, including the GST Appellate Tribunal and writ petitions, are in GST litigation.

If the matter began with a summons, see our guide to a DGGI summons under section 70. Other forms are listed in income tax and GST notices explained.

Prepared by the LexVerge editorial team from the official sources cited in the text. Facts checked against those sources on 4 November 2026. Awaiting review by Vijay Dhawan, Managing Partner. How we write and check our guides. This article is general information, not tax or legal advice. Rates, thresholds and form numbers change; confirm the current position for your facts before acting.