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DRC-01A is a pre-show cause intimation under Rule 142(1A). It tells you the tax, interest and penalty the officer has worked out before issuing a formal show cause notice, and gives you a chance to pay or reply.
GST
What a DRC-01A intimation means
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Provisions
Rule 142(1A), CGST Rules 2017; Sec 73(5), CGST Act 2017; Sec 74A, CGST Act 2017
Analysis
It is not yet a demand order, so nothing is recoverable from you on its basis alone. If you agree, paying now under Sec 73(5) or the Sec 74A pre-notice option saves penalty. If you disagree, Part B lets you file submissions, and a good reply can stop the show cause notice. Ignoring it usually leads straight to DRC-01.
Close
- Download the DRC-01A and note the period, section and amount.
- Compare the officer's figures with your books and returns.
- Decide whether you agree fully, partly or not at all.
- Pay through DRC-03 or file submissions in Part B by the date given.
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