Time Limit For Reply in regards to DRC -01A

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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.

Please check out the time limt in the same window of 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.

Please correct me, if i am wrong

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

Rgds
CA. Raj Doshi
R C D & Co.
Chartered Accountants
Kandivali West,Mumbai
Originally posted by : CA Raj Doshi
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
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

For Drc 01A , no specific time limit.

For Drc 1 , it's 30 days.
Though there is no time limit specified in law for replying to DRC01A, it is completely unreasonable and illogical to allow only one day.
Originally posted by : CA Raj Doshi basketball stars
opening quote 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 closing quote

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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