reply to DRC 01

When a notice is issued in FORM GST DRC- 01 to the taxpayer for non-payment of tax or short payment of tax or input tax credit utilized wrongly or availed wrongly or refund is issued erroneously by the concerned tax officer and the taxpayer does not pay the same, he is termed as defaulter and the concerned tax officer can issue FORM GST DRC-09 for recovery of the amount due to the defaulter from the department as per clause (a) of sub-section (1) of section 79  the CGST Act.

Contact your jurisdiction officer.

Reply to show cause notice (DRC-06)

The person, to whom the show cause notice (SCN) has been issued in form DRC-01 or form DRC-02, can make representation against such notice in form DRC-06 to the proper officer.

The following details are contained in form DRC-06:

          GSTIN and name;

 SCN details;

 Reply to the SCN;

          Documents uploaded, if any and

          Option for personal hearing.

Srinath HR

Compliance Expert

Form GST DRC-06 Reply Process

• Visit GST Portal & Login:  Go to https://www.gst.gov.in/ . Click on 'Login'. Provide Username, Password, and Captcha, then click LOGIN
• Navigate to Notices and Orders: Go to Services > User Services > View Additional Notices and Orders
• Access Case Details: Click VIEW to access individual case details
• Navigate to Replies: On the left-hand side, choose REPLIES under individual case details
• Auto-populated Details: Details like Type, Date of SCN, SCN Reference Number, and Financial Year are auto-populated
• Respond to Personal Hearing Question: Answer the question regarding personal hearing with Yes or No
• Provide Defense Reply: Type the defense reply in the designated area or attach a PDF/JPEG file (up to 5 MB, maximum 4 attachments)
• Verification: Click the verification box. Select the Name of Authorized Signatory from the drop-down list. Mention the Place
• Submit Reply: Submit the reply either with Digital Signature Certificate (DSC) or Electronic Verification Code (EVC)

Note: DSC is mandatory for companies and LLP. Ensure all the necessary information is accurately provided before submission.