FORM GST DRC-06 - Reply establishing full section 73 settlement
A detailed show-cause notice has been received and the recipient responds with specific facts, payment evidence and hearing selection.
Responsible actor: The notice recipient furnishes the reply through its authorised signatory. Provision: Rule 142(4); sections 73(8),(11),75(4).
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current rule 142 checked 21 October 2026. January 2024 credit/FY 2023–24 selects section 73; fictional September 2026 proceedings. Unsigned educational references, not portal AR Ns.
Worked facts and completed entries
Independent Branch B: January 2024 staff-catering credit 9000 per Act was wrongly availed and fully utilised 20 February 2024. No statutory exception, fraud, self-assessed unpaid output tax or tax collected and unpaid is involved. Reply dated 21 September 2026 proves payment 26370 on 20 September, nineteen days after the section 73 notice was issued, before its 25 September reply date.
1–4. Identity and notice
| 1. GSTIN | 29AABCA0000A1ZT |
|---|---|
| 2. Name | Aster Learning Supplies Private Limited (fictional) |
| 3. SCN reference / issue date | ILLUSTRATION-SCN-B-2026-0901 /1 September 2026 |
| SCN service / reply deadline | 1 September 2026 /25 September 2026, as stated in this fictional notice |
| 4. Financial year | 2023–24; January 2024 period |
| Reply date | 21 September 2026 |
5. Reply on facts, law and payment
We accept actual wrongly availed/utilised staff-catering tax 9000 per Act and supply the invoice, availment/utilisation evidence and actual 20 September payment assumption. No section 17(5)(b) exception is claimed. Tax18000 and interest 8370, total 26370, have been paid through the identified DRC-03. The payment is nineteen days from the 1 September notice issue, satisfying section 73(8). The record involves neither unpaid self-assessed output tax nor tax collected and left unpaid, so section 73(11) does not displace the no-penalty conclusion. Please conclude this notice in DRC-05. Interest has been updated through 20 September, rather than paid only through the notice date.
6. Documents uploaded
| Document1 | Catering invoice EDU-CAT-240115 and eligibility facts: no statutory employer/outward-catering exception |
|---|---|
| Document2 | January credit availment 9000/head and 20 February 2024 full-utilisation ledger |
| Document3 | DRC-03 ILLUSTRATION-DRC03-B-2026-0920 and cash debit references for 26370 |
| Document4 | 943-day 18% interest working,4185/head after statutory rounding |
| Document5 | SCN and receipt record; reply and requested settlement reconciliation |
7. Personal hearing
| Option selected | Yes, if any adverse finding or shortfall is proposed despite this full settlement request |
|---|---|
| Requested arrangement | The notice’s27 September hearing at 11:00, Illustration Central Tax Office, Bengaluru; request may become unnecessary on statutory conclusion |
| Scope | Opportunity under section 75(4); no right to an unreasoned automatic merits acceptance is asserted |
Verification and execution
I, Meera Rao, director of the fictional applicant, solemnly affirm that the information in this educational scenario is true to its stated assumed facts and nothing has been concealed. Place: Bengaluru. Date: 21 September 2026. Signatory name/status: Meera Rao, authorised director (fictional; unsigned). Signature: not executed. No DSC, signature, seal or official approval is reproduced.
How this form moves the matter forward
- Read the full notice and respond to its facts, grounds, FY and response date.
- Attach actual tax/interest payment and legal settlement/exception analysis, or precisely contest each issue with evidence.
- Select and pursue the applicable hearing opportunity; reconcile the officer’s final conclusion/order and every payment entry.
Evidence supporting these entries
- Detailed notice/service and response-date evidence
- Invoice/credit-utilisation ledgers and 943-day calculation
- Actual DRC-03 debit and request for DRC-05 conclusion
Additional primary authority: Notification 12/2024-Central Tax,10 July 2024, paragraph 25, PDF page 10:electronic DRC-04 and new Part C; paragraph 45, PDF pages 37–39:substituted DRC-01A; paragraph 47, PDF pages 39–40:DRC-03 fields.
Additional primary authority: Notification 20/2024-Central Tax,8 October 2024, paragraph 13 and 21, PDF pages 2–3 and 9–10:rule 142 and DRC-01A section 74A changes effective 1 November 2024.
Additional primary authority: Government of West Bengal GST Policy Planning Unit, GST Updates July 2022, PDF page 3:Finance Act2022 section 116 amends notification 13/2017 to 18% for section 50(3), retrospectively 1 July 2017; pages 8–9:utilisation basis.
Period and legal consequences
Rule 142(4) supplies the reply form; it does not itself prescribe a universal fifteen-day or thirty-day reply period for all notices. The selected 25 September response date comes from this notice; the separate thirty-day section 73 payment gate is counted from issue, not confused with that reply date.
Primary source and exact locator
Official notified form source: PDF pages 424-424; printed pages 418-418.
CGST Act and government-hosted Act and Rules compilation - Rule 142(4); sections 73(8),(11),75(4). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The notice recipient furnishes the reply through its authorised signatory. A detailed show-cause notice has been received and the recipient responds with specific facts, payment evidence and hearing selection.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Detailed notice/service and response-date evidence; Invoice/credit-utilisation ledgers and 943-day calculation; Actual DRC-03 debit and request for DRC-05 conclusion.