DRC-01A is a pre-SCN intimation; DRC-01 is the formal show-cause / statement of demand. Confusing the two — or filing a weak Part B — often locks in the department’s narrative. Here is how PJRJ handles DRC-01 and DRC-01A cases in Delhi NCR.
Most GST “cases” start as a portal form
Businesses searching for a “GST case consultant” often already have a DRC-01 or DRC-01A on the GST portal. The form name matters. DRC-01A is the department’s early intimation. DRC-01 is the formal show-cause path. Mixing them up — or ignoring Part B — is how a fixable mismatch becomes a confirmed demand.
DRC-01A — do not treat Part B as optional
Rule 142(1A) lets the proper officer intimate the amount before issuing an SCN. Part A states tax, interest, and penalty proposed. Part B is your response. A blank, late, or copy-paste Part B often becomes the narrative the department repeats in the SCN.
- 1Accept only after GSTR-1 / 3B / 2B and books confirm the amount.
- 2Part-accept when only one period or one head is correct — say so expressly.
- 3Contest with reasons tied to invoices, ledgers, and return extracts — not adjectives.
- 4Keep payment challans and reconciliation annexures in the same folder as the DRC PDF.
DRC-01 — reply to allegations, not to the total
A DRC-01 SCN should be answered allegation by allegation and period by period. Section 73 versus Section 74 framing (limitation and mens rea) belongs in the reply strategy before you argue quantum. Attach an annexure index so the officer can find each invoice and return line without hunting.
| Common DRC trigger | What the reply pack usually needs |
|---|---|
| ITC / GSTR-2B mismatch | 2B vs books vs supplier invoices; ineligible ITC schedule |
| Outward supply under-reporting | GSTR-1 vs e-invoice / e-way bill vs sales ledger |
| RCM short-paid | Vendor list, self-invoices, payment vouchers, 3B RCM table |
| Classification / rate dispute | HSN/SAC mapping, contracts, sample invoices |
What not to do
- 1Ignore DRC-01A because “it is only an intimation.”
- 2Upload a generic CA letter without return extracts.
- 3Pay the full demand to “buy peace” without checking limitation or eligibility.
- 4Miss the personal hearing and then complain that the order ignored your facts.
When the order goes against you
Commissioner (Appeals) and GSTAT are time-bound. The DRC reply file — annexures, hearing notes, and payment trail — is the same file that supports APL-01 and tribunal grounds. Changing consultants mid-stream without that pack wastes limitation.
GST notice reply guide — Delhi NCRDRC-01 / DRC-01A focused landing with steps and FAQs.Need a DRC-01 or DRC-01A reply?
PJRJ & Associates’ GST litigation desk in Delhi (Uttam Nagar) and Gurgaon (Sector 48) drafts Part B and SCN replies, represents at hearings, and escalates to GSTAT or courts through associate advocates when required. This article is general reading — not an opinion on your GSTIN or notice.
- 1DRC-01A Part B strategy and portal filing support
- 2DRC-01 / SCN issue-wise replies with annexure packs
- 3Section 73 vs 74 framing and hearing representation
- 4Commissioner (Appeals) and GSTAT handoff from the same desk
Talk to a PJRJ partner
Need filing, formation, FEMA, or tax advice on this topic? Reach a partner in Delhi or Gurgaon — WhatsApp-first for India and overseas clients (IST hours).
Quick answers
Direct answers to common questions on this topic.
DRC-01A is a pre-show-cause intimation under Rule 142(1A). The proper officer intimates tax, interest, and penalty proposed and invites payment or a Part B response before issuing a formal SCN.
DRC-01 is the formal show-cause notice / statement of demand used in adjudication proceedings. It requires a structured reply to each allegation for the tax periods named — not a one-paragraph letter.
Only if the demand is factually due after reconciliation. Paying without checking 2B, invoices, and limitation can concede issues that were never taxable. Part-accept is available where only a slice is correct.
No. A careful Part B helps, but a later DRC-01 still needs its own issue-wise reply and hearing. Treat the DRC-01A file as the first chapter of the same case, not a closed ticket.
Yes. The GST litigation desk drafts Part B and SCN replies, represents at hearings, and escalates to Commissioner (Appeals) or GSTAT when the order requires it.
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