Answer

1. F

   Facts

   DRC-01A is an intimation sent before a formal show cause notice. Part A tells you the tax, interest and penalty the officer has worked out. You can pay through DRC-03 or reply with reasons in Part B.

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

   It is a chance to settle or explain before a formal case starts. If you pay the right amount now, the law says no notice follows for that amount and penalty is nil or lower. If you think the figure is wrong, a clear Part B reply with reconciliation may close the matter.

4. C

   Conclusion

   1. 1Download DRC-01A from Services, User Services, View Additional Notices and Orders.
   2. 2Read the period, ground and amount.
   3. 3Reconcile with your books and returns.
   4. 4Pay through DRC-03 or reply in Part B by the date given.

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