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.

It is important for the taxpayer to note that in case of any other mode of delivery, other than the one mentioned above, the demand notice will not be valid under the eyes of the law. 

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 https://www.gst.gov.in/

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:

Under the above-tabulated format, against Action column, VIEW would be mentioned. The taxpayer is required to click VIEW in order to see the individual case details. The individual case details would be provided in the following format:

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 https://www.gst.gov.in/

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

Step 7: Select the REPLIES option and Reply page would be displayed.

Step 8: Under the Reply page following details would be auto-populated:

• Type;
• Date of SCN;
• SCN Reference Number; and
• Financial Year.

Step 9: The Reply page contains the following question with regard to the personal hearing:

• Personal Hearing Required?

The taxpayer is required to select Yes or No depending upon the case.

Step 10: The taxpayer can either type the defence Reply under the ‘Reply’ option displayed in the Reply page or the required defence Reply file can be attached as an attachment. With regard to attachment, following points needs to be noted:

• File in only PDF or JPEG format is allowed as attachment
• Maximum 4 attachments are allowed
• Maximum size of each file is 5 MB

Step 11: The final step is clicking the verification box and selecting the Name of Authorized Signatory from the drop-down list and mentioning the Place.

The Reply can be submitted either with DSC or with EVC. However, DSC is compulsory in case of companies and LLP.

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 https://www.gst.gov.in/.
  • Click on ‘Login’ and provide appropriate Username, Password and Captcha and click LOGIN.
  • Navigate the following path:

Services > User Services > View Additional Notices and Orders.

• 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.