BI CFO / Notice Desk / Guide
GST DRC-01A and DRC-01: before a demand is confirmed
| What it is | DRC-01A: intimation of tax due. DRC-01: formal show-cause notice |
| Deadline | The date in the notice, typically 30 days for DRC-01 |
| Risk | High: confirmed demands carry interest and penalty |
| Our fee to reply | ₹7,500 for DRC-01A; from ₹15,000 for DRC-01 |
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What each form means
DRC-01A is a pre-show-cause intimation. You can pay the tax with interest, or explain why it is not due, before a formal notice is issued.
DRC-01 is the summary of a show-cause notice proposing tax, interest and penalty. The reply is filed in DRC-06, and a personal hearing can be requested.
Paying early can reduce penalty
In cases without fraud, paying tax and interest before the show-cause notice, or within the period allowed after it, usually means no or reduced penalty. Check the section quoted in the notice and its time limits.
How to reply
- Read the grounds and the period covered.
- Check limitation: notices issued after the legal time limit can be challenged on that ground.
- Reconcile the figures and gather invoices, contracts and payment proofs.
- File DRC-06 with a point-by-point reply and evidence, and attend the hearing.
Common questions
Is DRC-01A mandatory before DRC-01?
It is issued in many cases but the rules have changed over time; respond to whichever you have.
Can I pay part and contest the rest?
Yes. Pay the undisputed portion through DRC-03 and contest the balance.
Got this notice?
Upload it and a CA tells you what it means, the deadline, the risk and the fixed fee to reply, within 1 working day. The first look is free. Send your notice to a CA.
Related guides
- Section 143(1) intimation: what it means and what to do
- Defective return notice under section 139(9)
- Section 245: refund adjusted against an old demand
- Section 148A notice: before your assessment is reopened
- Section 143(2) scrutiny notice: what happens next
- GST ASMT-10: discrepancies found in your returns
- GSTR-3A: notice for not filing GST returns
- GST registration query, suspension or cancellation notice
- TDS default notice under section 200A
General information as of October 2026, not advice on your case. Rules change; check the notice and current law, or ask us.