GST

DRC-01A: Pre-show cause intimation of tax payable

DRC-01A intimation aaya hai? Kya karna chahiye

Updated 11 November 2026 · For taxpayers in India

Form GST DRC-01A (Part A) is an intimation under Rule 142(1A) telling you the tax, interest and penalty an officer has worked out against you, before a formal show cause notice is issued. You can either pay or object at this stage.

Deadline to reply	Within the time stated in the intimation.
How to reply	Part B of Form GST DRC-01A (payment via DRC-03 or written submissions)
Where	GST portal → Services → User Services → View Notices and Orders (or View Additional Notices/Orders)

Why you may have received it

• Findings from scrutiny (ASMT-10), audit or inspection
• Excess or ineligible input tax credit
• Short payment of tax compared with GSTR-1 or e-way bills

How to reply, step by step

1. Check the amounts and the reasoning against your records.
2. If you agree, pay through DRC-03 and inform the officer in Part B. This usually closes the matter with lower penalty.
3. If you disagree fully or partly, file submissions in Part B with documents.

Documents to keep ready

• Returns for the period
• Ledgers and invoices for the disputed items
• Earlier correspondence (ASMT-10/11, audit reports)

What your reply should cover

• Intimation reference and date
• Item-wise agreement or objection
• Calculation of tax you accept
• DRC-03 details if paid
• Supporting documents

What happens if you ignore it

The officer will normally issue a full show cause notice (DRC-01) under Section 73, 74 or 74A, where penalty exposure is higher.

Frequently asked questions

Should I pay at the DRC-01A stage?

If the demand is correct, paying at this stage usually means less penalty and no further proceedings. If it's wrong, object with evidence. Paying doesn't stop you from disputing other items.

Is DRC-01A mandatory before a show cause notice?

Rule 142(1A) lets the officer issue it before a show cause notice, but it's no longer compulsory. You may sometimes receive a DRC-01 directly.

Related notices

General information, not legal advice. Rules and portal paths change. Always follow the instructions in your notice and check with a CA for your specific case.