Detailed Explanation
How it works
Under GST it is issued in DRC-01 (Section 73/74); under income tax through various sections. A timely, documented reply and a request for a personal hearing are essential.
Frequently asked questions
What is a show-cause notice?
A formal notice requiring the taxpayer to explain why a proposed demand or action should not be taken.
How should I respond to an SCN?
With a point-wise, documented reply within the deadline, and a request for a personal hearing.
This content is for general guidance only and does not constitute professional advice. Tax law changes frequently — verify the current position and consult a qualified Chartered Accountant before acting. Last reviewed: June 2026.