Find
Rule 142(1) says the DRC-01 is a summary that accompanies the notice. Courts have held that a summary alone is not a valid notice. Central tax communications should carry a DIN under CBIC Circular 122/41/2019-GST.
GST
Notice without DIN or only a DRC-01 summary
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Rule 142, CGST Rules 2017; Circular 122/41/2019-GST
Analysis
If the detailed notice is missing, ask for it in writing and say you will reply once received. Point out the defect in the reply. Still reply by the date, since a missing reply can lead to an ex parte order.
Close
- Check the attachments under the notice on the portal.
- If missing, write to the officer asking for the detailed notice.
- Raise the defect in DRC-06.
- Reply on merits as well.
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