GST

DRC-01A received after ASMT-11 reply

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If the officer is not satisfied with your reply, he can issue a pre-show cause intimation in DRC-01A. This is a second chance to explain or pay before a formal show cause notice.

Provisions

Rule 142(1A), CGST Rules 2017; Sec 61(3), CGST Act 2017; Sec 73, CGST Act 2017

Analysis

Read what the officer did not accept and why. Add the missing evidence, such as supplier certificates, credit notes or bank proof. Example: officer accepted timing differences but rejected Rs 1 lakh ITC from a cancelled supplier; send that supplier's filing proof and your purchase file, or pay. Paying within the DRC-01A stage reduces penalty compared to a later order.

Close

  1. Compare the DRC-01A with your ASMT-11 to see what was rejected
  2. Collect extra evidence for those points
  3. Pay amounts you now accept through DRC-03
  4. File the reply in DRC-01A Part B within time

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