
Replying to GST Demand Notice
The current article details different modes of serving of the demand notice; steps to be followed to view the notice on GST portal; replying to the demand notice in Form GST DRC-06 and Action post-filing of the defence Reply in Form GST DRC-06.Modes of serving the demand notice to the taxpayer
Different ways of serving the demand notice to the taxpayer are contained under section 69 of the Central Goods and Service Tax Act, 2017. As per the said section, the following are the different methods of serving the demand notice:- Demand notice can be handed over directly or can be provided by a messenger (including a courier) to the taxpayer or his representative.
- Demand notice can be delivered by speed, or registered post or a courier with an acknowledgement addressed to the last known place of business/residence of the taxpayer.
- Demand notice can also be communicated through email address which is being provided at the time of registration or amended thereafter.
- Notice can be made available to the taxpayer on the GST portal.
- If the above methods are not feasible, the demand notice can be published in the regional newspaper being circulated in the locality (based on the last known residential address) of the taxpayer.
- The final method, in the absence of all the above modes, is to affix the notice in some prominent place at the last known place of business/residence of the taxpayer.
Steps to view the notice under GST Portal
Out of all the above-mentioned modes, most of the modes are physical like courier, speed post, registered post etc. only two of the modes are digital i.e. email and GST portal. Email mode doesn’t require any further steps/description, however, when the demand notice is received through GST portal, the taxpayer is required to know the steps to view the notice, which are narrated hereunder: Step 1: Visit site / Step 2: Click on ‘Login’ Step 3: Provide appropriate Username, Password and Captcha and click LOGIN Step 4: Navigate the following path: Services > User Services > View Additional Notices and Orders. On following the above-mentioned steps, all the notices and orders (last one years) being issued to the taxpayer would be displayed in chronological order in the below-mentioned format:
Type of Notice/Order |
Description | Ref ID | Date of Issuance |
Action |
Type |
Reference Number | Issue Date | Due Date to Reply/PH | Section Number |
Attachments |
Replying to the demand notice on GST portal in Form GST DRC-06
Rule 142(4) of the Central Goods and Service Tax Rules, 2017 provides that the Reply to the demand notice needs to be furnished in Form GST DRC-06. The taxpayer can file its defence Reply in Form GST DRC-06, online, through the GST portal. In order to file the online Reply, the taxpayer is required to follow the below steps: Step 1: Visit site / Step 2: Click on ‘Login’ Step 3: Provide appropriate Username, Password and Captcha and click LOGIN Step 4: Navigate the following path: Services > User Services > View Additional Notices and Orders. Step 5: Click the VIEW button to access the individual case details. Step 6: Three options would be available on the left-hand side of the individual case details:- NOTICES
- REPLIES
- ORDERS
- Type;
- Date of SCN;
- SCN Reference Number; and
- Financial Year.
- File in only PDF or JPEG format is allowed as attachment
- Maximum 4 attachments are allowed
- Maximum size of each file is 5 MB
Action post-filing of the Reply on the GST portal
On successfully filing of the defence Reply in Form GST DRC-06, the following action takes place on the GST portal:- The taxpayer would receive an acknowledgement intimation along with generated RFN on the registered email address and registered mobile number.
- Defence Reply will be made available to the assessing authority who on bases of the Reply would pass appropriate order.
- The taxpayer can view the order by following the below steps:
- Visit site /.
- Click on ‘Login’ and provide appropriate Username, Password and Captcha and click LOGIN.
- Navigate the following path:
- Click the VIEW button to access the individual case details.
- Three options, namely NOTICES; REPLIES and ORDERS, would be available on the left-hand side of the individual case details:
- Select the ORDERS option.
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