GST
DRC-01A received after ASMT-11 reply
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
If the officer is not satisfied with your reply, he can issue a pre-show cause intimation in DRC-01A. This is a second chance to explain or pay before a formal show cause notice.
Provisions and law
- Rule 142(1A), CGST Rules 2017Officer may communicate proposed liability in DRC-01A before a show cause notice
- Sec 61(3), CGST Act 2017If no satisfactory explanation or payment, the officer may proceed under Sec 65, 66, 67, 73 or 74
- Sec 73, CGST Act 2017Demand for tax not paid or ITC wrongly availed without fraud, for periods up to FY 2023-24
Analysis
Read what the officer did not accept and why. Add the missing evidence, such as supplier certificates, credit notes or bank proof. Example: officer accepted timing differences but rejected Rs 1 lakh ITC from a cancelled supplier; send that supplier's filing proof and your purchase file, or pay. Paying within the DRC-01A stage reduces penalty compared to a later order.
Conclusion
- Compare the DRC-01A with your ASMT-11 to see what was rejected
- Collect extra evidence for those points
- Pay amounts you now accept through DRC-03
- File the reply in DRC-01A Part B within time
A Savvy can do this for you
Scrutiny of returns
Quote
Get this doneAsk a Savvy on WhatsAppGeneral guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.