GST DRC-05 explained: intimation that proceedings are concluded

When DRC-05 is issued

Rule 142(3) provides for DRC-05 where you pay through DRC-03 within the period allowed after a notice. The amount needed to conclude depends on the section.

• Section 73: tax and interest within 30 days of the notice
• Section 74: tax, interest and 25 percent penalty within 30 days of the notice
• Section 74A non-fraud: tax and interest within 60 days of the notice
• Section 74A fraud: tax, interest and 25 percent penalty within 60 days of the notice

How to get it

Pay through DRC-03 quoting the notice reference, then inform the officer, ideally by filing a DRC-06 reply that states you have paid and requests closure under the relevant sub-section. Attach the DRC-03 and your interest computation. If the payment covers everything required, the officer issues DRC-05.

Check the notice date first, because the 30-day or 60-day window runs from it. Compute interest up to the actual payment date, not the notice date. A small interest shortfall can stop DRC-05 being issued.

Checks before relying on DRC-05

• It names the correct notice and all persons covered
• If the notice names co-noticees, check how their penalty proceedings are treated once yours conclude
• Interest was computed up to the actual payment date
• The liability register shows nothing pending for that notice

If DRC-05 is not issued

If the officer considers your payment short, he can continue the proceedings for the balance. Ask in writing for the computation and pay or contest it. If you paid fully and no DRC-05 comes, send a written request with proof so that no order is passed by oversight.

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.