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How to reply DRC-01 | Show Cause notice under GST |

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CA Mahesh Parmar

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Summary of Show Cause Notice (DRC01)

Proper officers under GST may serve show cause notice (SCN) to a person due to any of the following reasons:
Tax not paid/short paid;
Tax erroneously refunded;
Input tax credit wrongly availed or utilized

Along with SCN, he shall issue a summary of SCN in Form DRC01 having the following details:
Details of the person to whom SCN is to be issued like GSTIN, address etc.
Tax period, Financial year, Section reference and SCN reference no.
Brief facts of the case;
Grounds; and
Taxes and other dues (Interest, penalty and others).

Reply to show cause notice (DRC06)
The person to whom the show caused notice (SCN) has been issued in form DRC01 or form DRC02, can make representation against such notice in formDRC06 to the proper officer.
The following details are contained in the DRC06:
GSTIN and name; SCN details;
Reply to the SCN;
Documents uploaded, if any and
Option for personal hearing.

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