DRC-01 / DRC-01A · SECTION 73 & 74 CGST ACT

Show Cause Notice Reply — DRC-01 & DRC-01A Expert Handling

High-stakes GST demand notices require a precise, legally structured response. Our team of CAs and Advocates prepares your reply — fixed fee ₹5,999, draft within 48 hours.

The notice

What is a Show Cause Notice?

A Show Cause Notice (SCN) in the form of DRC-01 is issued by the GST officer under Section 73 or Section 74 of the CGST Act, 2017 when the officer has reason to believe that tax has been short-paid, unpaid, or wrongly refunded, or that input tax credit has been wrongly availed.

DRC-01A is a pre-SCN intimation — an opportunity to pay the ascertained amount with interest before the formal DRC-01 is issued. Addressing DRC-01A early can avoid full SCN proceedings.

The SCN demands a written explanation of why the alleged tax, interest, and penalty should not be confirmed. A weak or absent reply allows the adjudicating authority to pass an ex-parte order confirming the full demand — which then requires a Commissioner Appeal or GSTAT proceeding to challenge.

Scope of work

What Our Team Prepares

CAs and Advocates work together on every SCN — legal drafting plus factual reconciliation in one team.

Legal Analysis of Demand

We review each ground of the demand under Section 73/74, assess limitation, and map the officer's allegations to the facts and applicable law.

Structured Reply Draft

A point-by-point reply to every ground raised in the DRC-01, supported by case law citations and CBIC circulars where relevant.

Evidence Compilation Guidance

Your assigned expert tells you exactly which invoices, ledgers, or returns to annexe — no guesswork, no over-disclosure.

Portal Filing

We upload and submit your reply on the GST portal, attach supporting documents, and share the filing acknowledgement.

Before you start

Documents to Upload

Keep these ready as PDFs — your assigned expert will confirm if anything else is needed.

  • ASMT-10 notice (if preceding)The earlier scrutiny notice, if one was issued before the DRC-01.
  • ASMT-10 reply (if filed)Your earlier response to the scrutiny notice, if one was submitted.
  • Show Cause Notice (DRC-01 & DRC-01A)All notices received — pre-SCN intimation and the formal DRC-01 PDF.
  • Supporting invoices / returns / ledgersGSTR-1, GSTR-3B, GSTR-2A, ITC ledger, sales register, purchase register.
  • Other relevant documents / evidenceInvoices, payment proofs, debit/credit notes — anything supporting your position.

All uploaded documents are encrypted and never shared with third parties.

The process

Your SCN Reply in 4 Steps

1

Upload Your DRC-01

Share the notice and supporting documents through our encrypted portal — you'll receive a case reference number immediately.

2

Expert Legal Analysis & Draft

A CA and Advocate review the demand, research applicable law and circulars, and prepare a structured point-by-point reply.

Draft prepared within 48 hours of document receipt
3

You Review & Confirm

Read the draft, ask questions, and confirm. One round of revision is included before anything is filed.

4

We File on the GST Portal

We submit your SCN reply on the GST portal, attach the supporting evidence, and share the filing acknowledgement.

Fixed Fee. No Surprises.

One SCN reply, prepared by a CA and Advocate working together, filed on the GST portal.

₹5,999
One-time professional fee · inclusive of GST
What's included
  • Legal analysis of DRC-01 demand
  • Full structured reply draft
  • One revision round
  • Portal filing support
  • 48-hour draft turnaround

Full payment upfront. Non-refundable once draft preparation begins. No EMI.

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