DRC 01 RECEIVED TO PAY THE ITC AMOUNT CLAIMED FROM A SUPPLIER WHO FILED THEIR R1 AFTER CUT OFF DATE
Replies (8)
Quick Summary
A business received a GST DRC-01 notice because their supplier filed their R1 return after the cut-off date. The initial advice was to check if the GSTR-3B was filed on time, but it was also filed late. The recommended course of action is to consider an appeal, with a Madras High Court decision from November 2023 mentioned as a potential precedent.