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GlossaryCMPWhat is DRC-01 Notice?
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What is DRC-01 Notice?

A DRC-01 is the formal show-cause notice issued under GST for a demand of tax not paid, short paid or wrongly availed, under Section 73 or 74.

Bare Law Reference: Rule 142, CGST Rules; Sections 73, 74.

Detailed Explanation

How it works

It is preceded by a pre-notice intimation in DRC-01A and is replied to in Form DRC-06; admitted dues can be paid via DRC-03.

Frequently asked questions

What is a DRC-01?

The formal GST show-cause notice for a tax demand under Section 73 or 74.

How do I respond to DRC-01?

Reply in Form DRC-06 with reconciliations, and pay admitted dues via DRC-03, requesting a hearing.

This content is for general guidance only and does not constitute professional advice. Tax law changes frequently — verify the current position and consult a qualified Chartered Accountant before acting. Last reviewed: June 2026.

Key Takeaways

  • DRC-01 is the formal GST show-cause notice.
  • Preceded by DRC-01A; replied via DRC-06.
  • Pay admitted dues through DRC-03.
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