GST DRC-01D explained: intimation of amounts recoverable under Section 79

What it covers

Rule 142B applies where tax or interest is recoverable under Section 79, whether under Section 75(12) read with Rule 88C or otherwise. Typical cases are self-assessed tax declared in GSTR-1 but not paid in GSTR-3B, and interest on delayed payment of tax that has not been paid. The amount is posted in Part II of your electronic liability register.

DRC-01D is often the result of an earlier DRC-01B that was not answered, or of interest that the system computed on a late GSTR-3B. Check your notices section for any earlier intimation for the same period.

Why it is serious

Unlike a show cause notice, DRC-01D does not start a fresh adjudication. It is the step before recovery. If the amount is not paid within 7 days of the intimation, the officer can proceed with recovery under the rules, for example by a notice to your bank in DRC-13 or deduction from money owed to you in DRC-09.

What to do immediately

• Check the period and amount against your GSTR-1, GSTR-1A and GSTR-3B
• If correct, pay the tax and interest promptly from the cash ledger, or tax through ITC where permitted
• If you had already paid it, collect the challans and payment ledger entries showing it
• If the computation is wrong, write to the officer at once with the reconciliation and ask that recovery be held while it is verified
• If you replied to an earlier DRC-01B with an explanation, refer to that reply

Practical points

Rule 142B does not provide a separate reply form, so written communication with the jurisdictional officer is the way to point out errors. Keep proof of every submission. Do not wait for the 7 days to pass; once recovery begins, releasing a bank attachment takes longer than paying or correcting the amount at this stage.

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.