Filing Form GST DRC-06 against Proceedings initiated by Tax Officer u/s 73 and 74 Related to Determination of Tax

To file Form GST DRC-06 against proceedings initiated against you, by Tax Officer, u/s 73 and 74 related to determination of tax, perform following steps:

A.Navigate to View Additional Notices/Orders page page to view Notices and Orders issued against you by Adjudicating or Assessing Authority (A/A)

B. Take action using NOTICES tab of Case Details screen: View issued Notices

C. Take action using REPLIES tab of Case Details screen: View/Add your reply (Form GST DRC-06) to the issued Notice

D.Take action using ORDERS tab of Case Details screen: View issued Order

B. Take action using NOTICES tab of Case Details screen: View issued Notices

To view issued Notices, perform following steps:

1) On the Case Details page of that particular Case ID, select the NOTICES tab, if it is not selected by default. This tab displays all the notices (SCN/Statement/Reminder/Adjournment) issued by A/A to you.

Select Notices

2) Click the document name(s) in the Attachments section of the table to download into your machine and view them.

C. Take action using REPLIES tab of Case Details screen: View/Add your reply (Form GST DRC-06) to the issued Notice

To view or add your reply (Form GST DRC-06) to the issued Notice, perform following steps:

Note: Once the Tax Officer has issued SCN against your case and you are unable to make payment within 30 days of SCN, you must file your Reply in Form GST DRC-06.

1) On the Case Details page of that particular taxpayer, select the REPLIES tab. This tab will display the replies you will file against the Notices issued by A/A. To add a reply, click ADD REPLY and select REPLY.

Click Add Reply

Note: Current Status as displayed is "Pending for reply by taxpayer". It will change once you add your reply.

2) REPLY page is displayed. Type, Date of SCN, SCN Ref No, Financial Year fields are auto-populated. Enter details in the other fields as mentioned in the following steps. To go to the previous page, click BACK.

Reply Page

a. In the Personal Hearing Required? field, select Yes or No.

Note: This button is visible to only those taxpayers where the A/A has not called for a personal hearing in the issued notice.

b. In Reply field, enter details of your reply to the issued notice.

c. Click Choose File to upload the document(s) related to your reply, if any. This is not a mandatory field.

d. Enter Verification details. Select the declaration check-box and select the name of the authorized signatory. Based on your selection, the fields Designation/Status and Date (current date) gets auto-populated. Enter the name of the place where you are filing this reply.

Enter Verification

e. Click PREVIEW to download and review your reply. Once you are satisfied, click FILE.

click File

3) Submit Application page is displayed. Click ISSUE WITH DSC or ISSUE WITH EVC.

click Issue with DSC/EVC

4) Notices and Orders page is displayed with the generated Reference number. To download the filed reply, click the Click here hyperlink. Then, click OK.

generated Reference number and click ok

5) The updated REPLIES tab is displayed, with the record of the filed reply in a table and with the Status updated to "Reply furnished, Pending for order by tax officer". You can also click the documents in the Attachments section of the table to download them.

click the documents in Attachments

Note: Once you file your reply successfully, following actions take place on the GST Portal:

  • You will receive an acknowledgement intimation via your registered email and SMS, along with the generated RFN.

  • Your Reply will be available on A/A's dashbooard.

D. Take action using ORDERS tab of Case Details screen: View Order Issued Against Your Case

To download order issued against your case, perform following steps:

1) On the Case Details page of that particular Case ID, click the ORDERS tab. This tab provides you an option to view the issued order, with all its attached documents, in PDF mode.

Click Orders

2) Click the document(s) in the Attachments section of the table to download and view them.