GST
Disagreeing fully with a DRC-01A
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Facts
File submissions in Part B explaining why the amount is not payable, with reconciliations and documents. A clear reply can stop the show cause notice.
Provisions and law
- Rule 142(1A), CGST Rules 2017Before a show cause notice, the officer may communicate the tax, interest and penalty ascertained in Part A of DRC-01A; the person may pay or give submissions in Part B.
- Sec 155, CGST Act 2017The person who claims ITC has the burden of proving that the claim is genuine.
Analysis
Start with a summary table showing the officer's figure, the correct figure and the reason for each difference. Attach books, invoices, returns and any amendment proof. Cite the law only where needed. If the officer still issues a notice, your reply becomes the base of the DRC-06 reply.
Conclusion
- Make a summary table of each difference.
- Attach supporting documents for each item.
- Write a short covering reply in Part B.
- Submit and save the acknowledgement.
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Pre-show-cause intimation
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