Answer

1. F

   Facts

   To reply properly you need the basis of the amount. Ask the officer in writing for the working sheet and the data used.

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
   • Rule 142(2A), CGST Rules 2017After DRC-01A, the person may pay in full or part through DRC-03 or file submissions in Part B
3. A

   Analysis

   Without workings, you cannot tell if the gap is real. Write asking for the computation and data source, such as GSTR-1 vs GSTR-3B or e-way bill data. Meanwhile, file a holding reply in Part B before the date.

4. C

   Conclusion

   1. 1Write to the officer asking for workings.
   2. 2File a holding reply before the date.
   3. 3Reconcile once workings arrive.
   4. 4File a full reply.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.