I have received intimation via DRC -01A on 31/12/2023 in which Officer has mentioned that reply should be filed by 01/01/2024.
What is time limit for reply as per GST rules?
Replies (9)
Quick Summary
There is no specific time limit prescribed under GST law for replying to DRC-01A Part B. The time is decided by the tax officer. However, giving only one day to reply is considered unreasonable. The 30-day limit applies to DRC-01 SCN replies, not DRC-01A.
Intimation under DRC 01A is optional. There is no minimum time limit to give reply in Part B of DRC 01A as per GST Act & Rule. Its totally depends on the tax officers that how much time they want to give for part B submission.
As per recent court ruling, minimum 30 days is to be granted to reply to a SCN. Also, I agree with Raja P M sir RgdsCA. Raj DoshiR C D & Co.Chartered AccountantsKandivali West,Mumbai
Reply to SCN is different from reply in part B of DRC01A. DRC 01A is a pre action prior of issuing SCN.
As per Act, minimum time limit for reply of SCN is 30days
As per recent court ruling, minimum 30 days is to be granted to reply to a SCN. Also, I agree with Raja P M sir RgdsCA. Raj DoshiR C D & Co.Chartered AccountantsKandivali West,Mumbai
Reply to SCN is different from reply in part B of DRC01A. DRC 01A is a pre action prior of issuing SCN.
As per Act, minimum time limit for reply of SCN is 30days
Originally posted by : CA Raj Doshi basketball stars
As per recent court ruling, minimum 30 days is to be granted to reply to a SCN. Also, I agree with Raja P M sir RgdsCA. Raj DoshiR C D & Co.Chartered AccountantsKandivali West,Mumbai
Taxpayers must respond to DRC-01C within seven days of being notified, detailing their reasons and making payments. Unresponsive taxpayers risk having their GSTR-1 filings blocked and receiving a demand notice under the CGST Act.
The reply window for DRC-01A is 30 days from the date of the notice. The reply must be filed in Part-B of DRC-01A on the GST portal under Services, User Services, View Notices and Orders.
If 30 days is not enough: - You can request an extension of up to 15 more days from the officer - The extension is at the officers discretion, so submit the request early with a brief reason
What happens if you miss the deadline: - The officer is free to proceed and issue a formal Show Cause Notice in Form GST DRC-01 - Once DRC-01 is issued, the negotiation window for pre-consultation settlement closes - Any admission made at the DRC-01A stage (paying 15% or 25% penalty) is no longer available
So reply within 30 days or request an extension in writing. Do not ignore it.
This [GST ASMT-10 and notice response guide](https://taxgarden.in/blog/gst-asmt-10-notice-how-to-respond) has the full notice-handling process with timelines.
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