Notices and Demands
A structured, practice-led GST notices and demand proceedings course.
About this course
Master GST notices and demand proceedings through a practical, step-by-step journey—from the demand framework and scrutiny to show cause notices, DRC forms, recovery and special demand cases. Learn how to read the relevant provisions, identify each notice stage, organise evidence and prepare professional responses.
Course curriculum
Course orientation and case approach
- Course Orientation: GST Notices, Demands and Study Resources
Demand provisions: Sections 73, 74 and 74A
- Sections 73 and 74: Demand Framework and Bare Act Reading
- Section 74A: Transition from Sections 73 and 74
Key demand provisions: Sections 75 to 77
- Sections 75, 76 and 77: Demand Proceedings and Wrong Tax Payments
Scrutiny, assessment and pre-SCN
- Scrutiny and Assessment Workflow: ASMT-10 to ASMT-12 and Rule 142
- Practical Reply Strategy: ASMT-11, DRC-01A, DRC-01 and DRC-02
Show Cause Notice and demand lifecycle
- Show Cause Notice: Understanding FORM GST DRC-01
- Demand and Payment Lifecycle: DRC-03 to DRC-08
Recovery, scrutiny and special demand cases
- Recovery Proceedings: Sections 78 and 79 with DRC-09 to DRC-15
- Scrutiny of Returns: Section 61, ASMT Forms and Escalation
- Special Demand Notices: Registration, Composition and Automated Compliance