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DRC-01 NOTICE FOR FY 2018-19

26 February 2024

Hello,

is there any relief has been given by the GOODS AND SERVICE TAX DEPARTMENT?

have they issued any guidance regarding DRC-01?

do you have any update, that how to deal with DRC-01 notice?

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2 Replies

CA Rashmi Gandhi (Chartered Accountant) (86285 Points)
Replied 26 February 2024

Reply to the notice by drafting an letter and he will drop the proceedings. You can contact me if you need any help. (DM Me)

Money Money (383 Points)
Replied 26 February 2024

The Government of India has announced various relief measures for taxpayers under GST law in view of the severe COVID-19 pandemic. These measures include reduction in rate of interest, waiver of late fee, extension of due date of filing GSTR-1, IFF, GSTR-4 and ITC-04, and relaxation of certain conditions for availing input tax credit12.
The CBIC has issued instructions regarding the serving of notices in FORM GST DRC-01 and the uploading of orders in FORM GST DRC-07 electronically on the portal by the proper officer. These instructions are aimed at ensuring compliance with the electronic portal obligations specified in CGST Rules and facilitating efficient tracking of proceedings, appeal and recovery processes34.
If a taxpayer receives a notice in FORM GST DRC-01 from a tax officer, they have two options to respond to it. The first option is to pay the amount demanded along with interest and penalty, if any, and intimate the proper officer in FORM GST DRC-03. The second option is to submit a reply to the notice explaining the reasons for disagreement with the demand and providing relevant documents and evidence to support their claim. The taxpayer can also request for a personal hearing before the proper officer to present their case