Compliance Pack
Show cause notice under Sec 73, 74 or 74A and DRC-06 reply
What this means, checked by a CA
A show cause notice is the formal case against you: the officer proposes tax, interest and penalty and asks why it should not be confirmed. We check limitation and jurisdiction, pay what is truly due inside the penalty-saving window, and file a full DRC-06 reply with evidence and a hearing request, so the order is reasoned and stays within the notice.
Quote
One time, fixed after a quick look
- Delivered in 7 to 10 working days after the full notice, books and evidence are shared
- Due: Reply by the date in the notice; payment window to cut penalty is 30 days of the SCN under Sec 73 and 74, and 60 days under Sec 74A
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 7 items
Full SCN with DRC-01 summary
Grounds, amounts, periods, section
Relied upon documents list
What the case is built on
Date of service of notice
Starts reply and payment windows
Earlier ASMT-10, DRC-01A repliesOptional
Shows history and consistency
Books, returns, GSTR-2B for periods
Rebuild each disputed figure
Invoices, e-way bills, payment proofs
Evidence for genuine transactions
DRC-03 payments already madeOptional
Reduce or close the demand
DiscussionWhat we discuss · 6 items
Which section is used and is fraud alleged with facts?
Fraud needs evidence; else Sec 73 route
Is the notice within the time limit for each period?
Time-barred periods can be dropped
Is the officer of the right rank for the amount?
Jurisdiction under Circular 254/11/2025
How much do you accept and can you pay it in the window?
Payment within 30 or 60 days cuts penalty
Do you want a personal hearing?
Ask in writing in DRC-06
Are any old-year demands eligible for a waiver scheme?
Sec 128A windows have closed; check
FormsForms we file · 6 items
Map each allegation to periods, amounts and evidence; test limitation and jurisdiction
Where: Internal. Due: Within 7 days of service
Compute accepted tax, interest and the reduced penalty
Interest at 18 percent a year from each due date; penalty nil (non-fraud, paid in window) or 15, 25 or 50 percent of tax (fraud) by stage
Where: Internal. Due: Before the payment window ends
Pay accepted amounts through DRC-03 with cause 'SCN' and the notice reference
Where: https://www.gst.gov.in. Due: Within 30 days of SCN (Sec 73, 74) or 60 days (Sec 74A)
Draft and file DRC-06 reply with annexures and hearing request
Where: https://www.gst.gov.in. Due: By the date in the notice
Attend personal hearing; file written submissions; seek adjournment only if needed (maximum three)
Where: https://www.gst.gov.in. Due: On the hearing date
Review DRC-07 order against the notice
Check order does not exceed the notice amount (Sec 75(7))
Where: https://www.gst.gov.in. Due: On receipt
DeliverablesWhat you get · 3 items
Filed DRC-06 reply with ARN
When: By the reply date
Hearing notes and written submissions
When: After the hearing
Order review note (DRC-07)
When: Within 7 days of the order
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