Answer

1. F

   Facts

   Rule 142 does not fix a period for DRC-01A. The officer gives a date in Part A, often 7 to 30 days. Reply or pay by that date.

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

   If the date is too short for a proper reconciliation, ask for more time in writing. Missing the date usually leads to a show cause notice. A short reply with key figures before the date is better than none.

4. C

   Conclusion

   1. 1Note the date in Part A.
   2. 2Start the reconciliation the same day.
   3. 3Ask for more time in writing if needed.
   4. 4File Part B or pay before the date.

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