GST
DRC-01A, DRC-01B and DRC-01C: the difference
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Facts
DRC-01A is an officer's pre-notice intimation of tax ascertained. DRC-01B is an automated intimation for GSTR-1 tax higher than GSTR-3B (Rule 88C). DRC-01C is an automated intimation for ITC in GSTR-3B higher than GSTR-2B (Rule 88D).
Provisions and law
- Rule 142(1A), CGST Rules 2017Before a show cause notice, the officer may communicate tax, interest and penalty ascertained in Part A of DRC-01A
- Rule 88C, CGST Rules 2017Liability mismatch intimation in DRC-01B
- Rule 88D, CGST Rules 2017ITC mismatch intimation in DRC-01C
Analysis
DRC-01B and 01C are system checks with 7-day replies and they block GSTR-1 if ignored. DRC-01A comes from an officer and can cover any issue. All three let you pay through DRC-03 or explain.
Conclusion
- Identify which form you got.
- Note its deadline.
- Reconcile the relevant returns.
- Pay or reply in the form's Part B.
A Savvy can do this for you
Pre-show cause intimation DRC-01A and reply
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