GST form guide · updated October 2026

GST DRC-01A explained: intimation of tax before a show cause notice

DRC-01A is an intimation issued before a formal show cause notice. Part A tells you the tax, interest and penalty the officer has ascertained. You can pay through DRC-03 or file submissions in Part B. It is a chance to settle or correct the matter before formal proceedings.

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Legal basis

Rule 142(1A) allows the proper officer, before serving a notice under Section 73, 74 or 74A, to communicate the details of the amount payable in Part A of DRC-01A. Since 2020 the rule says the officer may do so, so not every case gets a DRC-01A.

Your two options

If you agree, pay the amount in full or in part through DRC-03 and inform the officer. If you disagree, file your submissions in Part B of DRC-01A on the portal, explaining why the amount is not payable or is lower. Many taxpayers do both: pay what is accepted and dispute the rest.

Part B is also the right place to point out errors of fact, such as invoices already reported in later returns, credit notes, or ITC reversed earlier. Attach the supporting reconciliation; a short reply without documents rarely stops the notice.

  • Pay through DRC-03 and quote the intimation reference
  • File Part B with reasons and documents
  • For partial acceptance, show the computation of the paid and disputed portions

Deadline

No fixed statutory period applies to DRC-01A replies in general; respond by the date stated in the intimation. If none is stated, reply promptly, because the officer can proceed to issue the show cause notice.

Why it matters

Paying before the notice, in non-fraud cases, means no notice is issued for that amount and no penalty applies. In fraud cases under Section 74A, payment before the notice with tax, interest and a 15 percent penalty concludes the matter. A strong Part B reply can also narrow or stop the notice. If the officer proceeds anyway, your Part B forms the base of the DRC-06 reply.

Get it handled for you

Received a notice like this? Our chartered accountants draft the reply from your records and an authorised representative follows up with the officer, so you do not have to visit the department. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.

Questions

DRC-01A — FAQs

Is DRC-01A mandatory before a show cause notice?+
No. Rule 142(1A) uses the word may, so officers can issue a show cause notice directly.
Where do I file the Part B reply?+
On the GST portal against the intimation, under the notices section.
Does paying after DRC-01A stop the case?+
Paying the full amount with interest, and any applicable penalty, generally concludes that issue; partial payment narrows the dispute.
Can I ask for a hearing at the DRC-01A stage?+
There is no formal hearing at this stage, but you can request a discussion in your Part B reply. The formal right to be heard arises in the show cause proceedings.
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