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Random freezes, missing sound and display glitches usually trace back to one bad driver. Find and replace yours safely.Free scan · under a minuteFORM GST DRC-01 is the electronic summary of a GST show-cause or demand notice. It identifies the notice, tax period and proposed amount, but it is not a substitute for the underlying notice or its annexures. Read those documents together, then submit your response in FORM GST DRC-06 when Rule 142(4) applies. The correct reply date depends on the notice, the legal provision cited and the current law—not on a single universal DRC-01 deadline.
What GST DRC-01 is
Under Rule 142 of the Central Goods and Services Tax Rules, the proper officer serves an electronic summary of specified notices in FORM GST DRC-01 and states the amount payable. In practical terms, DRC-01 is the demand or show-cause notice summary you see in the GST process. It is an official procedural document, but it is not itself the final adjudication order.
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The summary normally points you to the notice reference, tax period, statutory provision and proposed tax, interest or penalty. The detailed notice explains the department’s allegations, reasoning, legal grounds and evidence. Annexures may contain transaction-level workings, invoice lists, return comparisons or other schedules. A reply that addresses only the number displayed in DRC-01 can leave important allegations unanswered.
What DRC-01 is not
- It is not your reply. The taxpayer’s reply is generally filed in FORM GST DRC-06 where Rule 142(4) applies.
- It is not the final order determining liability. A later order is summarised in FORM GST DRC-07.
- It is not a payment receipt. Taxpayer payment intimation uses FORM GST DRC-03, with separate forms for acceptance and conclusion in specified routes.
- It does not create one standard response period for every GST notice. The applicable deadline must be identified from the notice and governing law.
Why a DRC-01 notice matters
A DRC-01 signals that the department has moved beyond an informal query or routine return mismatch and has issued a formal notice under a specified statutory route. The amount shown may include tax, interest and penalty, but the legal basis and computation control what you must answer. The notice can require you to explain a classification, an input-tax-credit position, an omission in returns, an alleged short payment or another issue identified by the officer.
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Treat the service date and reply instruction as operationally important. Preserve the portal copy, downloaded annexures and any email or other service record. If an order is later passed, the procedural position changes and appeal or other remedy periods may begin under the applicable law.
Read DRC-01 with the full notice: a document checklist
Before drafting, create a working file containing the summary, the complete notice and every attachment. Check each item below and record discrepancies rather than trying to resolve them from memory.
- Notice identity: notice number, date, service or issue date and the GSTIN named.
- Tax period: financial year, tax month or quarter and any comparison period used by the officer.
- Legal provision: the section, rule or notification cited in the notice.
- Allegations: each factual assertion, not just the headline amount.
- Computation: tax head, taxable value, interest, penalty, credits, payments and the arithmetic in every annexure.
- Evidence relied upon: invoices, returns, statements, e-way records, reconciliations, prior correspondence or third-party data listed by the department.
- Reply instruction: the form, portal location, signing requirement and due date stated in the notice.
Use the notice’s own numbering in your analysis. If an annexure says one figure and the summary says another, identify the mismatch in the reply and attach your reconciliation.
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The following sequence keeps the response tied to both the facts and the legal allegations.
1. Secure the record
- Log in to the GST portal using the taxpayer’s authorised credentials.
- Open the notice and download the DRC-01 summary, the underlying notice and all annexures.
- Save the files with the notice number and date, and keep an unedited copy for your records.
- Write down the service date and the reply date shown in the notice.
Do not rely on a portal screen that you have not saved. A later download may show a revised attachment or a different display format.
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2. Build an allegation-by-allegation matrix
Create a table with one row for every allegation or computation line. Useful columns are: notice paragraph, department’s assertion, your position, supporting record, calculation impact and requested relief. This prevents a response to one headline issue from overlooking a secondary penalty or an individual invoice dispute.
Reconcile the department’s figures against the records relevant to the allegation. Depending on the case, that may include filed returns, tax invoices, credit notes, purchase and sales ledgers, e-way or other transaction records, bank or payment evidence, contracts, registration details and earlier correspondence. Use only records that actually relate to the period and GSTIN named in the notice.
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Label each issue clearly. An accepted calculation should be identified as accepted, while a disputed figure should be accompanied by the reason for dispute and your alternative calculation. If a record is unavailable, say what was checked and explain why the missing document does or does not affect the result. Avoid a blanket denial that ignores facts shown in your own returns.
4. Draft a point-by-point explanation
For every paragraph of the notice, state the relevant fact, the legal or accounting reason your position follows, the supporting annexure and the relief requested. Explain arithmetic in a way that allows the officer to reproduce it. If the notice combines several tax periods or tax heads, separate them so that an error in one line does not obscure correct figures elsewhere.
Use a numbered index for annexures. Name files consistently, make sure each file opens, and cross-reference the exact paragraph where it is used. If a spreadsheet is submitted, include a readable PDF or other permitted view of the important calculations.
5. File FORM GST DRC-06 where Rule 142(4) applies
Rule 142(4) specifies FORM GST DRC-06 as the reply to a notice whose summary has been uploaded in DRC-01. Follow the submission path and format stated in the notice and on the GST portal. Complete the authorised signatory details, attach the final reply and indexed evidence, submit using the required verification method, and download the filed response and acknowledgement.
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Check the acknowledgement number, submission timestamp and uploaded-file list immediately. Keep the exact submitted version; a revised local draft is not proof of what was filed.
6. Monitor subsequent communications
After filing, monitor the portal and the taxpayer’s designated communication channels for a clarification request, hearing notice, order or payment-related communication. A reply does not by itself mean that the proposed demand has been withdrawn. If the officer asks for further information, answer the new question while preserving the positions already taken.
What is the last date to reply?
There is no single current deadline that applies to every DRC-01. The correct date depends on the statutory provision invoked, the type of notice, the notice and service dates, amendments, transitional rules and any valid extension. Read the deadline printed in the underlying notice, identify the section relied upon and verify the current law applicable to that route.
The broad historical distinction in older CBIC-hosted text is that section 73 covered cases other than fraud, wilful misstatement or suppression to evade tax, while section 74 addressed allegations involving that conduct. Older consolidations do not establish how current section 74A provisions or transition rules apply to a particular notice. Do not replace the notice’s instruction with a deadline copied from a general web article.
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If the date appears inconsistent, the notice is served late, the portal does not accept the filing or an extension is mentioned, preserve screenshots and seek advice promptly. A professional should assess the applicable provision and remedy rather than assume that an informal request pauses the statutory clock.
Understanding the GST DRC form sequence
DRC forms describe different procedural events. They are not interchangeable, and filing one does not automatically complete another step.
| Form | Who uses it | Function |
|---|---|---|
| DRC-01 | Tax officer | Electronic summary of a specified show-cause or demand notice, including the amount payable. |
| DRC-02 | Tax officer | Summary of a statement under the relevant statutory sections. |
| DRC-03 | Taxpayer | Intimation of payment, voluntary or against a notice or statement route. |
| DRC-04 | Tax officer | Acknowledgement accepting payment in the applicable route. |
| DRC-05 | Tax officer | Intimation or order concluding proceedings in specified payment routes. |
| DRC-06 | Taxpayer | Reply to a show-cause notice where Rule 142(4) applies. |
| DRC-07 | Tax officer | Electronic summary of an order and amounts payable; the relevant order is treated as the notice for recovery under Rule 142. |
| DRC-08 | Tax officer | Summary of a rectification or withdrawal order. |
The GST Portal’s official forms list identifies these roles. The form number alone does not tell you whether a demand is legally settled; the applicable provision, payment conditions and officer action determine the result.
Should you pay or contest the demand?
Payment and contesting are different decisions. First establish whether the amount is correct, whether the notice’s legal route permits a particular payment consequence and whether payment conditions include tax, interest, penalty or another requirement. If you choose a payment route, DRC-03 is the taxpayer’s payment intimation. DRC-04 and DRC-05 are separate officer actions in specified circumstances.
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- Full agreement: verify the calculation and statutory conditions, make the permitted payment, file the required intimation and retain the acknowledgement.
- Partial agreement: identify exactly which amount is accepted and which allegations remain disputed. Do not describe a partial DRC-03 payment as a complete settlement unless the applicable provision and officer communication support that conclusion.
- Dispute: file a reasoned DRC-06 reply with evidence and calculations. Payment should not be used as a substitute for answering factual allegations.
- Unclear route: obtain advice before paying, because the consequences of payment vary with the statutory provision and facts.
A payment intimation does not automatically erase an unaddressed allegation, and a reply does not automatically cancel interest or penalty. Confirm the procedural result from the applicable law and subsequent portal communication.
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What happens after the reply?
Further clarification or hearing
The officer may seek additional records or provide a hearing opportunity, depending on the notice and applicable procedure. Keep the original evidence set and prepare a short chronology so that later submissions remain consistent with DRC-06.
Order and DRC-07
If an order is passed, DRC-07 is the electronic summary showing the amount payable. Rule 142 provides that the relevant order is treated as the notice for recovery. This is a later stage than DRC-01. On receiving it, record the order date, download the full order and check the appeal or other remedy deadline under the applicable law. Do not treat the DRC-07 summary as a replacement for reading the order’s reasoning.
Rectification or withdrawal
Where an officer issues a rectification or withdrawal in the relevant route, the event is summarised in DRC-08. Keep the original order, the rectification or withdrawal communication and the updated demand information together.
How to structure a strong DRC-06 reply
A clear structure makes it easier for the officer to test your evidence:
- Heading and authority: GSTIN, legal name, notice number, notice date, tax period and the provision cited.
- Preliminary statement: identify whether the demand is accepted, disputed or partly accepted.
- Brief chronology: relevant registrations, returns, transactions and earlier communications.
- Issue-wise submissions: reproduce or paraphrase each allegation, then give facts, law, calculations and evidence.
- Reconciliation: show the department figure, your corrected figure and the difference for each tax head and period.
- Annexure index: number every document and cross-reference it in the text.
- Relief requested: state the precise correction, deletion, recalculation or other outcome sought.
- Verification and signature: complete the required authorised-signatory and filing formalities.
Keep factual assertions separate from argument. For example, first show the invoice date, supplier GSTIN and return entry; then explain why that evidence answers the allegation. This format is more reliable than a long narrative without document references.
Common mistakes and how to correct them
| Mistake | Why it causes trouble | Better approach |
|---|---|---|
| Replying to the DRC-01 amount only | Multiple allegations or penalty grounds may remain unanswered. | Use the full notice’s paragraph and annexure numbering. |
| Ignoring attachments | The computation may depend on a schedule not visible in the summary. | Download and reconcile every annexure. |
| Using a generic deadline | Different provisions and transitional rules can produce different periods. | Use the notice, section cited and current law applicable to that notice. |
| Uploading an unindexed document bundle | The officer cannot readily connect evidence to an allegation. | Number, name and cross-reference each annexure. |
| Assuming DRC-03 ends the case | Payment consequences depend on the statutory route and conditions. | Confirm acceptance and conclusion communications where required. |
| Failing to save proof of filing | A local draft does not establish what was submitted. | Download the filed DRC-06, acknowledgement and submission timestamp. |
| Overlooking a later order | Recovery and appeal consequences may follow DRC-07. | Monitor the portal after filing and review every order promptly. |
When professional help is sensible
Consider a qualified GST practitioner or tax-law professional when the notice involves substantial tax, several periods, suspected fraud or suppression allegations, input-tax-credit chains, conflicting records, a disputed limitation issue, or a calculation you cannot reproduce. Professional review is also prudent when the notice cites a provision you do not understand or when an order has already been issued. Give the adviser the complete notice, annexures, filed returns, reconciliations, payment records and portal acknowledgements; a summary screenshot is not enough for a fact-specific opinion.
Practical record-keeping checklist
- Original DRC-01 summary and complete notice.
- Every annexure, schedule and document cited by the officer.
- Downloaded returns, ledgers, invoices, credit notes and payment evidence for the disputed period.
- Working papers showing how each alternative figure was calculated.
- Final DRC-06 reply, annexure index, uploaded files and acknowledgement.
- Any clarification request, hearing communication, DRC-03 payment intimation, DRC-04 acknowledgement, DRC-05 conclusion, DRC-07 order summary or DRC-08 rectification or withdrawal summary.
- A dated chronology of portal events, emails, calls recorded in writing and submissions.
Organising this record by notice number and tax period makes it easier to answer follow-up questions and to evaluate an appeal or other remedy if an order is issued.
Quick Recap
Key points to remember
- DRC-01 is a summary of a GST show-cause or demand notice, not the final order.
- The detailed notice and annexures contain the allegations and grounds that your reply must address.
- FORM GST DRC-06 is the reply form where Rule 142(4) applies.
- DRC-03, DRC-04 and DRC-05 belong to payment-related procedures and do not automatically replace a contested reply.
- DRC-07 records a later order and can trigger recovery consequences under Rule 142.
- The applicable reply date must be verified from the particular notice, statutory provision, current law and any valid extension.
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