GST Show Cause Notice Reply Template (DRC-06 Style)
A GST notice usually gives a fixed number of days to reply, and a loose reply written in a hurry often ends up as an adverse order. This template gives a plain structure: issue, facts, grounds, relief and annexures, ready to hand to your adviser.
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GST Show Cause Notice Reply Template (DRC-06 Style)
Reply to Notice
To: The Superintendent, Range IV, Hyderabad
Taxpayer: Deccan Gears and Drives Pvt Ltd GSTIN: 36AAAAA0000A1Z5 Subject: Reply to Scrutiny ASMT-10, ref. ZA360926000000A dated 2026-09-28 for the period April 2025 to March 2026
Issue raised
Difference between ITC availed in GSTR-3B and ITC available in GSTR-2B for the period, amounting to Rs 3,42,000.
Facts
The difference arose because three supplier invoices were reported by the suppliers in the next period. The goods were received and used in the same month and payments were made within 180 days.
Grounds of reply
The ITC is eligible as the invoices are in the GSTR-2B of the subsequent period and no credit is availed twice. The reconciliation is attached.
Relief sought
Drop the proceedings and confirm no tax, interest or penalty is payable.
The taxpayer requests a personal hearing before any adverse order is passed.
Annexures
1. Reconciliation of GSTR-3B to GSTR-2B 2. Copies of supplier invoices 3. Proof of payment 4. Goods receipt notes
Verification
I, the authorised signatory of Deccan Gears and Drives Pvt Ltd, declare that the facts above are true to the best of my knowledge and belief.
Place and date: Hyderabad, 2026-10-12
Starting point, not legal advice. Reply deadlines, the portal form for filing, and the sections cited vary by notice. Have a qualified tax professional review the reply before filing, and file within the time stated in the notice.
Reconcile returns to ERP ledgers monthly
Optional review of your GST to ledger reconciliation process.
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How to use it
Copy the notice reference, date and the exact issue from the notice into the first fields. Write the facts in dated, neutral language, then the grounds with the section, rule or circular you rely on. List every document you attach. Export to Word so your consultant can edit it, and upload the reply on the GST portal under the relevant form such as DRC-06 for show cause notices.
- Quote the notice number and date exactly.
- Answer every point raised, not only the largest amount.
- Attach reconciliations, invoices, proof of payment and receipts.
Notice types and what they mean
ASMT-10 is a scrutiny notice about discrepancies in returns, answered in ASMT-11. A show cause notice under Section 73 covers non-fraud cases, while Section 74 covers fraud, wilful misstatement or suppression and carries heavier penalties. A reply to a show cause notice goes in DRC-06. Check which section the notice invokes, because it drives the limitation period and the payment-in-lieu options available to you.
Common mistakes
The usual faults are replying after the due date, sending only an oral explanation, and attaching unlabelled files. Also avoid admitting liability in the narrative unless you intend to pay under the voluntary payment route. Prepare the GSTR-3B to GSTR-2B and books reconciliation before you write, since most scrutiny notices come from mismatches that a clean reconciliation settles.
- Missing the reply deadline and personal hearing request.
- No supporting reconciliation.
- Contradictory statements between reply and returns.
Frequently Asked Questions
How many days do I have to reply?
The time is stated in the notice itself, commonly 7 to 30 days depending on the form. Always take the date from your notice. If you need more time, apply for an extension or adjournment in writing before the date passes.
Can I reply myself without a consultant?
You may, as the taxpayer or authorised signatory. For amounts of any size, a qualified tax professional reduces the risk of admissions that hurt you later. Use this template to organise facts even if an adviser files.
Where is the reply filed?
Replies are normally filed on the GST portal under Services, User Services, View Notices and Orders, using the form named in the notice. Keep the acknowledgement and the filed PDF.
What if I agree with part of the demand?
You can pay the admitted portion with applicable interest through Form DRC-03 and contest the rest. Doing so before an order can reduce or remove penalty in some cases. Confirm the position for your section with an adviser.
If notices keep arising from return mismatches, we can help you build a monthly reconciliation from your ERP ledgers.
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