Answer

1. F

   Facts

   DRC-01A does not extend the time limit for a show cause notice. If the notice was not issued within the time under Sec 73, 74 or 74A, a later notice is time barred.

2. P

   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
   • Sec 73(2), CGST Act 2017Notice at least 3 months before the time limit for the order
   • Sec 73(10), CGST Act 2017Order within 3 years from the due date of the annual return
3. A

   Analysis

   Compute the notice deadline for the year. If it has passed, any notice now can be challenged as time barred. Keep the DRC-01A and your reply as part of the record.

4. C

   Conclusion

   1. 1Find the year and annual return due date.
   2. 2Compute the notice deadline.
   3. 3If a late notice comes, raise limitation first.
   4. 4Keep the DRC-01A papers.

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