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GST · Section 73 / 74 CGST Act

Got a GST notice?
Reply properly — before it becomes a demand

DRC-01A intimations, ASMT-10 scrutiny, DRC-01 show-cause notices, and Form APL-01 first appeals — drafted from your facts with the right statutory and limitation defences. Handle the notice well now and you may avoid an order, a pre-deposit, and a tribunal appeal later.

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73 / 74
CGST demand sections
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The GST Dispute Journey

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ASMT-10 scrutiny
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DRC-01A intimation
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DRC-01 show-cause
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APL-01 first appeal
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GST Notice Toolkit

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Important. These products are document preparation aids based on the information you supply. They are not legal advice or an opinion under the Advocates Act, 1961, and are not a substitute for advice from a qualified advocate or chartered accountant on your facts. GST forms, timelines and rates are subject to notification — verify the current position before filing. All deliverables reference Indian law and Indian rupees (₹).
FAQ

Frequently asked questions

What is a GST DRC-01 notice?

Form GST DRC-01 is a show-cause notice proposing a tax demand under Section 73 (non-fraud) or Section 74 (fraud or suppression) of the CGST Act, 2017. It must be replied to within the time stated in the notice.

What is the difference between Section 73 and Section 74?

Section 73 covers non-fraud cases — lower penalty and a shorter limitation period. Section 74 covers fraud, wilful misstatement, or suppression — higher penalty and a longer (5-year) limitation period.

How long do I get to reply to a GST notice?

Pre-show-cause intimations (DRC-01A) and scrutiny notices (ASMT-10) typically allow about 30 days; a DRC-01 show-cause notice states its own reply deadline. Always reply before the date given.

Can I appeal an adverse GST order?

Yes. The first appeal is filed in Form GST APL-01 to the First Appellate Authority within 3 months (with a 10% pre-deposit), and a further appeal lies to the GST Appellate Tribunal (GSTAT).

Which GST replies can MSME Prime draft?

We draft replies to DRC-01A, ASMT-10 and DRC-01 notices, Form APL-01 first appeals, RFD-01 refund applications, REG-18 cancellation replies, and MOV-07 e-way-bill detention replies.