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<h1>Taxpayer Required to Reply to Show Cause Notice in FORM GST DRC-06 Under Rule 142(4) CGST Rules 2017.</h1> The taxpayer must respond to the Show Cause Notice issued in FORM GST DRC-01 by submitting a reply in FORM GST DRC-06, as outlined in Rule 142(4) of the Central Goods and Services Tax (CGST) Rules, 2017.