Answer

1. F

   Facts

   DRC-01A is available on gst.gov.in under Services, User Services, View Additional Notices and Orders. The reply and payment options are in the same case folder.

2. P

   Provisions and law

   • Rule 142(1A), CGST Rules 2017Before a show cause notice, the officer may communicate the tax, interest and penalty ascertained in Part A of DRC-01A; the person may pay or give submissions in Part B.
3. A

   Analysis

   Open the case to see the intimation, the reference number and the reply tab. Some officers also send physical copies; the portal case is the one to reply in. Download the PDF and annexures, which usually list invoice-wise or month-wise differences. Check the notices section weekly so nothing is missed.

4. C

   Conclusion

   1. 1Log in to gst.gov.in.
   2. 2Go to Services, User Services, View Additional Notices and Orders.
   3. 3Open the case and download the DRC-01A and annexures.
   4. 4Note the reply date and the reference number.

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