GST
What happens after the DRC-06 reply
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Facts
The officer considers the reply, gives a hearing and passes an order, with its summary uploaded in DRC-07 under Rule 142(5). If the reply is accepted, the demand may be dropped. If confirmed, you can appeal within three months.
Provisions and law
- Rule 142(5), CGST Rules 2017Summary of the demand order uploaded in DRC-07
- Sec 75(4), CGST Act 2017Personal hearing must be given if requested or if an adverse decision is planned
- Sec 107(1), CGST Act 2017Appeal to the Appellate Authority within three months of the order
Analysis
Keep watching the case folder for hearing notices and the order. Orders must come within the time limits of the section, which you should track. When the order arrives, move quickly to decide on payment, rectification or appeal.
Conclusion
- Watch the portal for hearing notices
- Attend the hearing with a summary
- Download the order and DRC-07 when issued
- Decide on payment, rectification or appeal within the three months
A Savvy can do this for you
Show cause notice under Sec 73, 74 or 74A and DRC-06 reply
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