GST problem guide · updated October 2026

Responding to a DRC-01A pre-notice intimation

A DRC-01A is an intimation the officer may send before issuing a formal show cause notice. It tells you the tax, interest and penalty the officer believes is payable and gives you a chance to pay or object. Responding properly here can end the matter without a notice and with lower penalty exposure.

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What DRC-01A is

Rule 142(1A) of the CGST Rules allows the proper officer, before serving a notice under the demand sections, to communicate the details of tax, interest and penalty in Part A of DRC-01A. It is discretionary for the officer, so not every case gets one. It is common after audits, scrutiny, or data analytics findings.

Your two choices

  • Pay: if you agree, pay the amount in full or in part through DRC-03 and submit Part B of DRC-01A with the payment details. Under the demand sections, paying tax with interest before a notice reduces or removes penalty, depending on the section and whether fraud is alleged.
  • Object: if you disagree, submit Part B with a reasoned reply and documents, stating why the amount is not payable.
  • You can combine both, paying the undisputed part and objecting to the rest.

Writing the Part B reply

Respond within the date given in the intimation. Go through each item: the period, the issue, the amount. Attach reconciliations, invoices, contracts or legal provisions that support your view. Keep the reply factual and avoid admissions you do not intend. If you need more time to collect records, ask for it in writing before the date.

What happens next

If you pay in full with interest and applicable penalty, the officer issues an acknowledgement in DRC-04 and no notice should follow for that amount. If the officer is not satisfied with your objection, a formal show cause notice in DRC-01 follows, with its own reply period. Your Part B reply becomes part of the record, so a careful reply now helps later.

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 intimation — FAQs

Is replying to DRC-01A mandatory?+
There is no penalty for not replying, but silence usually leads straight to a show cause notice.
Can I pay using ITC?+
Tax can be paid from the electronic credit ledger where allowed, but interest and penalty must be paid in cash.
Does DRC-01A extend the department's time limit?+
No. The limitation for the notice and order runs under the demand section regardless of the intimation.
Is DRC-01A the same as DRC-01B or DRC-01C?+
No. Those are system-generated return mismatch intimations with a 7-day reply window; DRC-01A comes from an officer before a demand notice.
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