GST DRC Forms: A Guide to DRC-01, 01A, 01B, 01C, 01D, 02, and 03

DRC-01 – Show-Cause Notice

1. Purpose of the Form
   Formal SCN demanding tax, interest or penalty under s.73 / s.74.

2. Practical Tips

   • Clock starts: 30 days to reply in DRC-06.

   • Check whether the notice quotes the correct section (73 = no fraud; 74 = fraud/wilful mis-statement).

   • Consider part-payment via DRC-03 to cap penalties at 15 % (s.73) or 25 % (s.74).

DRC-01A – Pre-SCN Intimation

1. Purpose of the Form
   The officer flags a likely short-payment/refund-wrong claim before issuing a Show-Cause Notice (SCN).

2. Practical Tips

   • Treat this as an early-warning: if you pay the tax/interest within 30 days, no SCN follows.

   • File the payment through DRC-03 and keep the ARN on record.

   • If you disagree, prepare reconciliations now; they become your annexures to the later DRC-06 reply.

DRC-01B – Liability mismatch intimation (GSTR-1 vs GSTR-3B)

1. Purpose of the Form
   Auto-generated when outward-tax in GSTR-1/IFF exceeds tax paid in GSTR-3B beyond a set threshold.

2. Practical Tips

   • tax paid in GSTR-3B beyond a set threshold. (IRIS GST)

   • Respond within 7 days in Part B of the same form—either pay the difference (via DRC-03) or give reasons.

   • Non-response blocks the next GSTR-1/IFF filing, so act fast.

   • Maintain monthly reconciliation sheets; uploading them with your reply usually suffices.

DRC-01C – ITC mismatch intimation (GSTR-2B vs GSTR-3B)

1. Purpose of the Form
   Alerts you that ITC availed in GSTR-3B exceeds ITC available in GSTR-2B past the Rule 88D tolerance.

2. Practical Tips

   • Again, 7 days to pay/reverse excess ITC (DRC-03) or justify the variance in Part B.

   • Reconciliation should cite supplier-wise break-up and pending amendments.

   • Ignoring it can block subsequent GSTR-1 and trigger recovery action.

DRC-01D – Seven-day payment intimation under s.79

1. Purpose of the Form
   Officer asks you to pay confirmed dues (self-assessed but unpaid) within 7 days before coercive recovery starts.

2. Practical Tips

   • Amount is auto-populated into PMT-01 ledger; pay via DRC-03/PMT-06.

   • If the amount is disputed (e.g., arithmetic error), file a quick representation citing proof of payment/mis-calculation.

   • Non-payment leads straight to attachment or garnishee orders under s.79.

DRC-02 – Summary of SCN

1. Purpose of the Form
   Electronic summary of the above SCN.

2. Practical Tips

   • Mirrors the SCN tables—verify every figure.

   • Use it when drafting your point-wise rebuttal in DRC-06.

   • Download and bookmark; it is referenced in the final order (DRC-07).

DRC-03 – Voluntary payment

1. Purpose of the Form
   One-stop form to pay tax, interest, penalty at any stage.

2. Practical Tips

   • Always quote the relevant SCN reference number or self-assessment section.

   • Upload proof (e.g., working sheets) to reduce follow-up queries.

   • Save the ARN; you will need it for DRC-04 and future audits.

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