GST
Got DRC-01A instead of ASMT-12 after replying
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
It means the officer did not accept your reply fully and is moving towards a demand. Reply to the DRC-01A with your reconciliation and point out what you already explained.
Provisions and law
- Instruction 02/2022-GST (22 March 2022)SOP for scrutiny: one ASMT-10 per GSTIN per year, specific and quantified discrepancies, DRC-03 payments to be considered, timelines for ASMT-12 or further action
- Rule 142(1A), CGST Rules 2017Intimation of tax ascertained before a show cause notice, in DRC-01A
Analysis
The SOP says if the reply is not acceptable, Sec 73 or 74 action may follow within 30 days of the reply. DRC-01A is the pre-show cause step. Example: you explained a ₹1 lakh gap as timing, but the officer wants invoice lists; give them now in the DRC-01A reply. Paying accepted amounts at this stage keeps penalty lower.
Conclusion
- Read which points were not accepted.
- Add the missing documents.
- Reply in DRC-01A Part B or by letter.
- Pay any accepted amount through DRC-03.
- Ask for a hearing before any show cause notice.
A Savvy can do this for you
Scrutiny of returns, ASMT-10 notice and ASMT-11 reply
₹4,999
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.