GST

Show cause notice issued despite a DRC-01A reply

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If the officer does not accept the Part B reply, a show cause notice in DRC-01 follows. You reply in DRC-06 within the time given and can ask for a personal hearing.

Provisions

Sec 73(1), CGST Act 2017; Sec 74A, CGST Act 2017; Sec 75(4), CGST Act 2017

Analysis

Check whether the notice deals with your earlier reply. If it ignores your points, say so and attach the earlier reply. Repeat and expand the reconciliation. Under Sec 73, paying within 30 days of the notice reduces penalty to nil, and Sec 74A has similar early-payment reductions.

Close

  1. Compare the notice with your DRC-01A reply.
  2. Draft the DRC-06 reply covering each point.
  3. Attach the earlier reply and documents.
  4. Request a personal hearing.
  5. Consider paying any part you now accept.

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