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GST SCN & DRC-01

Reply to Show Cause Notices and Defend GST Demands

Received a GST show cause notice in DRC-01, an intimation in DRC-01A, or an ASMT-10 scrutiny notice? We reconcile the data, draft a strong reply in DRC-06, and defend you against demands raised under Sections 73 and 74 - protecting you from tax, interest and penalty.

Reconciliation-Driven GST Defencestrong DRC-06 replies, filed on time
DRC-01A DRC-01 ASMT-10 73 / 74
SCN ANSWERED
0+GST Notice Types
DRC-06Reply Drafting
Time-BoundResponse
PANIndia
Most Requested
DRC-01AIntimation
DRC-01SCN
ASMT-10Scrutiny
Sec 73Non-fraud
Sec 74Fraud
DRC-06Reply
ADT-01Audit
GSTR-9/9CDiff
From Pre-SCN to Order - Covered

We step in at any stage - the early intimation, the show cause notice, the demand under 73 or 74, or the order - reconciling your data and defending the position at each point.

Pre-SCN Intimations

Close the issue before it becomes a demand.
  • DRC-01A Intimation Response
  • ASMT-10 Scrutiny Notice
  • ADT-01 Audit Notice
  • Reconciliation Before SCN
  • Voluntary Payment via DRC-03

Show Cause Notices

Answering the DRC-01 on facts and law.
  • DRC-01 SCN under 73 / 74
  • DRC-02 Statement
  • Quantification Review
  • Limitation & Jurisdiction Check
  • DRC-06 Reply Drafting

Section 73 Demands

Non-fraud demands and shortfalls.
  • Tax Shortfall Demands
  • Reconciliation Defence
  • Interest Computation
  • Penalty Mitigation
  • Payment & Closure

Section 74 Demands

Fraud and suppression allegations.
  • Fraud / Suppression Defence
  • Intent & Mens Rea Arguments
  • Extended Limitation Challenge
  • Penalty (Equal to Tax) Defence
  • Characterisation Disputes

Order & Post-SCN

After the order in DRC-07.
  • DRC-07 Order Review
  • Rectification of Errors
  • Appeal Readiness
  • Demand Payment / Installments
  • DRC-03 Adjustments

Audit & Assessment

Departmental audit and assessment support.
  • GST Audit (ADT-01 / 02) Support
  • ASMT-10 / 11 / 12 Replies
  • Best-Judgment 62 / 63 Defence
  • Departmental Audit Representation
  • Records & Reconciliation

Received a GST notice or SCN? send it for a quick review

How We Defend the Notice
1
Read the NoticeWe identify the provision, the period and exactly what is being demanded.
2
Reconcile DataWe reconcile GSTR-1, 3B, 2A/2B and books to establish the correct position.
3
Draft the Reply (DRC-06)We prepare a detailed, reconciliation-backed reply on facts and law.
4
File & RepresentWe file the reply and appear in the personal hearing to press your case.
5
Follow-up / AppealWe track the order and, if needed, prepare for appeal.

Why Choose Us

CA & Advocate GST TeamNotices handled by professionals who also argue GST appeals.
Reconciliation-DrivenWe win these on data - detailed reconciliation is at the heart of every reply.
73 vs 74 StrategyWe contest fraud allegations and the extended limitation head-on.
Limitation & Jurisdiction ChecksWe test whether the notice is even valid before defending on merits.
Protects Tax, Interest & PenaltyWe work to knock down the demand to the correct, minimum amount.
Confidential & TransparentDiscreet handling with clear, upfront professional fees.

Documents Usually Required

The exact set depends on the notice - a typical list includes:

  • Copy of the notice (DRC-01 / 01A / ASMT-10)
  • GSTINs & portal login
  • GSTR-1, 3B, 2A & 2B
  • GSTR-9 & 9C (if applicable)
  • Purchase & sales registers
  • Input tax credit ledgers
  • Reconciliation statements
Get Your Exact Checklist
Frequently Asked Questions

DRC-01A is a pre-show-cause intimation giving you a chance to pay or explain before a formal notice. DRC-01 is the show cause notice itself, setting out the demand under Section 73 or 74. Both should be answered carefully and on time, which we handle in DRC-06.

Section 73 covers demands without fraud or suppression, with a lower penalty and shorter limitation. Section 74 alleges fraud, wilful misstatement or suppression, carrying a penalty equal to the tax and a longer limitation. We frequently contest the invocation of Section 74.

The notice specifies the period to reply (and any personal hearing date). Missing it can lead to an ex-parte order in DRC-07, so we ensure a full, reconciled reply is filed within time.

In many Section 73 cases, paying the tax with interest before or shortly after the notice can reduce or extinguish the penalty. We advise whether voluntary payment via DRC-03 is the right course in your situation.

Yes. GST notices, DRC-06 replies and most proceedings are handled through the GST portal, so we can act for you from anywhere, with personal hearings attended as required.

We charge transparent, agreed professional fees based on the notice and the work involved, discussed upfront.

Book a Free Consultation

Received a DRC-01, DRC-01A or scrutiny notice? Share the details - we will explain the demand, the reconciliation needed and how we would reply, with no obligation.

DRC-01A, DRC-01 & ASMT-10 replies
Section 73 & 74 demand defence
Data reconciliation & DRC-06 drafting
Order review & appeal readiness

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Received a GST show cause notice? Let’s reconcile and reply strongly.

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