DRC-01 Notice Reply
DRC-01 is the formal Show Cause Notice issued by the GST department. Your reply is filed using Form DRC-06. Here is exactly how to handle it.
What Is DRC-01?
Form GST DRC-01 is the Summary of the Show Cause Notice (SCN). It is issued under Rule 142(1) of the CGST Rules, 2017, and is served electronically on the taxpayer's GST portal. The DRC-01 summarises the grounds for the demand, the amount of tax, interest, and penalty being sought.
DRC-01 is used in proceedings under:
- Section 73 — for non-fraud cases (bonafide errors, inadvertent mistakes).
- Section 74 — for fraud, suppression, or wilful misstatement cases.
What Is DRC-01A?
Before issuing the formal DRC-01 SCN, the officer may send a DRC-01A — a pre-notice intimation. This gives you an opportunity to pay the disputed amount voluntarily and avoid a formal SCN altogether. If you receive a DRC-01A, act immediately — pay the tax and interest within the indicated period to prevent escalation.
How to Reply: Form DRC-06
Your formal reply to a DRC-01 is filed using Form GST DRC-06. Steps:
- Log in to the GST portal (gstin.gov.in).
- Go to Services > User Services > View Additional Notices and Orders.
- Find the relevant DRC-01 notice and click Reply.
- Select Reply and choose Form DRC-06.
- Fill in your response, upload supporting documents, and submit.
Response Deadline
30 days from the date the DRC-01 is served on the GST portal. Check the portal immediately upon receiving any notification — the clock starts from the service date, not the date you read it.
Documents You Will Need
- The DRC-01 notice downloaded from the GST portal.
- GST returns (GSTR-1, GSTR-3B, GSTR-2A/2B) for the period under question.
- Sales and purchase invoices relevant to the demand.
- Reconciliation statement between your returns and books of accounts.
- Payment proof (DRC-03) if you have made any voluntary payment.
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