Got a GST show cause notice (DRC-01) in Delhi?

What this means

Demand notices are issued under Section 73 (normal cases), Section 74 (fraud or suppression) for periods up to FY 2023-24, and Section 74A for FY 2024-25 onwards. A DRC-01A pre-notice intimation may come first. You reply in DRC-06, can ask for a personal hearing, and the officer then passes an order in DRC-07.

Common reasons businesses in Delhi get this

• ITC mismatches carried forward from DRC-01C or ASMT-10
• ITC taken from suppliers whose registration was later cancelled
• Short payment of tax, or wrong rate or HSN classification
• Reverse charge not paid
• Export or exemption claims the officer does not accept

Deadlines

• Reply in DRC-06: within the time given in the notice, usually 30 days
• You are entitled to be heard before an adverse order is passed
• Paying tax and interest within the window allowed by law can reduce or remove penalty in many cases
• Order in DRC-07 follows; an appeal can be filed within 3 months of the order

How we resolve it — without you visiting the department

• We check the notice itself - section invoked, period, time limit and computation
• We draft a legal and factual reply in DRC-06 with evidence
• We advise where paying part of the demand early reduces penalty
• We attend the personal hearing as your authorised representative, online wherever possible
• We track the order and, if needed, prepare the appeal

You never have to

• Stand in a queue at the ward or circle office
• Meet the officer yourself or attend the hearing
• Draft legal replies or work through portal forms
• Chase the department for an update — we follow up in writing and keep you posted

Delhi: the Department of Trade and Taxes holds personal hearings in virtual mode, so hearings can be attended online by your authorised representative.

What to send us (on WhatsApp or email)

• The DRC-01 / DRC-01A and any earlier notices
• Returns, books and invoices for the period
• Supplier details and payment proof for disputed ITC
• Any earlier replies filed

What happens if you ignore it

With no reply, the officer can pass an order on the basis of the notice alone - with full tax, interest and penalty - and start recovery from your bank account.

Everything we do is through lawful, documented channels — replies on the portal, hearings and written submissions on record. A strong, documented reply is what closes matters quickly.