GST Show Cause Notice (DRC-01) — Sections 73, 74 & 74A
Replies to GST SCNs, DRC-01A intimations and personal hearings
- 1AnalyseEach allegation and computation tested.
- 2ReconcileReturn and books reconciliations prepared.
- 3ReplyDRC-06 filed with evidence; hearing attended.
- 4OrderOrder reviewed; rectification or appeal planned.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About GST Show Cause Notice (DRC-01) — Sections 73, 74 & 74A
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
A GST show cause notice is issued in Form DRC-01 when the officer believes tax was short-paid, not paid, wrongly refunded or input tax credit wrongly availed. Notices for periods up to FY 2023-24 are under Section 73 (non-fraud) or 74 (fraud); for FY 2024-25 onwards they are under Section 74A. The reply is filed in DRC-06, usually within 30 days, a personal hearing can be requested, and the outcome is recorded in an order summarised in DRC-07.
Many notices are preceded by an intimation in DRC-01A or a scrutiny notice; paying or explaining at that stage can avoid the SCN altogether. Once an SCN is issued, the reply must deal with every allegation and quantification, with reconciliations and documents.
Penalty consequences differ sharply between non-fraud and fraud cases, so whether the notice invokes fraud or suppression is itself worth contesting. We prepare reconciliations (GSTR-1 vs 3B, 2B vs 3B, books vs returns), draft the reply and appear at the hearing.
| Form | DRC-01 (SCN); reply in DRC-06 |
|---|---|
| Sections | 73 / 74 up to FY 2023-24; 74A from FY 2024-25 |
| Reply time | Usually 30 days, as stated in the notice |
| Hearing | Personal hearing can be requested |
| Order | Summary in DRC-07 |
Who this is for
Common scenarios where this service is a good fit.
- Businesses with GST SCNs on ITC, short payment or classification
- Taxpayers with DRC-01A pre-SCN intimations
- Businesses facing demands on reverse charge, classification or exempt supplies
What you get
Clear deliverables so you know exactly what's included.
- Allegation-wise analysis
- Reconciliations and evidence
- DRC-06 reply
- Hearing representation
- Payment strategy (DRC-03) where sensible
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
Each allegation and computation tested.
Return and books reconciliations prepared.
DRC-06 filed with evidence; hearing attended.
Order reviewed; rectification or appeal planned.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
Fee adjusted against our service fee if you go ahead within 30 days.
- Priority CA Call-backSkip the queue — a CA calls you within 30 minutes.₹255
- RecommendedCA Consultation (30 min)Talk one matter through properly with a CA.₹755
- In-depth CA Review (60 min)Documents reviewed before the call, written action plan after.₹1,155
Call-backs run Mon–Sat, 9 AM–6 PM IST. Booked outside these hours? We call you first thing the next working morning.
Compare the 3 plansFrequently asked questions
Answers to the most common questions we get.
This page also covers
- GST demand
- Contesting the demand proposed in the SCN.
- GST assessment
- Representation in GST adjudication proceedings.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
