How to Reply to a GST DRC-01A (Intimation before SCN)
FORM GST DRC-01A is an intimation of tax ascertained before a formal SCN. Learn how to reply in Part B, pay or contest, and avoid a DRC-01.
What is this notice?
FORM GST DRC-01A is an intimation, issued before a formal show-cause notice, communicating the tax, interest and penalty the officer has ascertained. You can either pay and inform in Part B, or file Part B disagreeing with the ascertainment — a well-argued reply here can prevent a DRC-01 altogether.
Common reasons it is issued
- ITC or output-tax discrepancy the officer intends to demand
- An opportunity to settle or contest before the SCN stage
How to reply — step by step
- Assess whether the ascertained liability is correct against your records.
- If you disagree, set out the factual and legal grounds in Part B with reconciliation and citations.
- If partly correct, pay the undisputed part (DRC-03) and contest the rest.
- Respond within the time given to avoid escalation to a DRC-01 show-cause notice.
Draft your DRC-01A reply in minutes
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Draft my reply free →Frequently asked questions
Is a reply to DRC-01A mandatory?
It is an intimation, but responding in Part B — to pay or to contest — is strongly advisable; silence typically leads to a DRC-01.
Related notices
This page is general information, not legal advice. Every notice turns on its own facts — verify with a professional or draft a fact-checked reply on Yukti.