What is GST Form DRC-01A?
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What is GST Form DRC-01A?
- GST Form DRC-01A is an kind of formal intimation form used by the GST dept in India to inform GST taxpayers about any goods and services tax, interest, or penalty under section 73(1) or 74 of the Central Goods and Services Tax Act, 2017 that has been ascertained as payable by them. GST Form DRC-01A is issued before an SCN is served on the goods and services tax taxpayer, giving them an opportunity to respond to the proposed goods and services tax liability before it is formally assessed.
- In summary, we can say that the intimation of goods and services tax is ascertained and payable, and we can say that the proper officer is required to be communicated to the GST taxpayer initially before the GST notice or any kind of statement gets served.
- Goods and Services tax, interest, or penalty Demand order not sustainable without issuance of Show Cause Notice & fair opportunity to respond to GST taxpayers.
How to Respond to GST Form DRC-01A?
- After getting receipt of GST Form DRC-01A intimation, a GST Taxpayer may use the 2nd part of the said DRC-01A, i.e. Part B of the above GST Form, to communicate to the proper officer if the proper officer has made only a small part-payment of the determined GST liability or if Goods and Services Tax liability is not properly acceptable by Goods and Services Tax Taxpayers. Submissions based on the above, if any, can also be communicated.
- Filling in the details /information in GST FORM DRC – 01A is made discretionary to the Goods and Services Tax proper officer.
- In case any difference between GST liability declared in GSTR Return like GSTR-1/IFF & GST amount paid via GSTR Return like GSTR-3B/3BQ that more a pre-specified limit, and then the GST taxpayer will receive an intimation in Form DRC-01B. In those cases, it is compulsory to submit GST Form DRC-01B Part B to give required inform & reconcile the difference.
Objection on non-issue of GST FORM DRC-01A
- Objection on non-issue of GST FORM DRC-01A was hypertechnical. In case whole or entire goods and Services Tax amount was disputed by petitioner: High Court
- The need of the issue of GST Form DRC-01A & GST Form DRC-01 & have been a requirement of law which is included in GST Rule 142. It was not a mere procedural need & the Honorable High Court stated that it would be tantamount to trampling the rights of the assessee. So, the Honorable High Court held that order would be set aside & proper officer shall commence appropriate proceedings afresh & complete the exercise by adhering to the need more specifically to requirements under rule 142 of the Central Goods and Services Tax Act, & Rules, 2017 : Honorable High Court.
- Show Cause Notice can’t be issued by Deputy Goods and Services Tax Commissioner when Form GST DRC-01A was already issued by Assistant Commissioner of Goods and Services Tax : Honorable High Court
Detailed Breakdown of Goods and Services Tax Returns
| RETURN | DESCRIPTION | WHO FILES? | DUE DATE | KEY POINT |
|---|---|---|---|---|
| GORM GSTR-1 | Details of outward supplies of goods or services (sales) | Registered taxpayers | 10th of the next month | Report all outward supplies |
| GSTR-2B | Auto-drafted statement of inward supplies for input tax credit | Registered taxpayers (for reference) | 15th of the next month | Used for input tax credit reconciliation |
| FORM GSTR-3B | Summary return for payment of tax liability | Registered taxpayers | 20th of the next month | Monthly tax payment return |
| GSTR-4 | Quarterly return under Composition Scheme | Composition taxpayers | 18th of the month succeeding quarter | For composition dealers only |
| FORM GSTR-5 | Return for non-resident taxable persons | Non-resident taxpayers | 20th of the next month | For supplies by non-residents |
| GSTR-6 | Return for Input Service Input Service Distributor | Input Service Distributor entities | 13th of the next month | Distribution of input tax credit to branches |
| Form GSTR-7 | Return for Tax Deducted at Source under Goods and Services Tax | Tax deductors | 10th of the next month | Mandatory if Tax Deducted at Source deducted |
| GSTR-8 | Return for e-commerce operators (Tax Collected at Source) | E-commerce operators | 10th of the next month | Report supplies through platform |
| Form GSTR-9 | Annual return summarizing outward and inward supplies | Registered taxpayers (except Input Service Distributor, Tax Deducted at Source and Tax Collected at Source, casual/non-resident) | 31st December of next financial year | Annual summary of Goods and Services Tax activities |
| GSTR-9C | Reconciliation statement (audit report) | Taxpayers exceeding prescribed turnover limit | 31st December of next financial year | Chartered Accountants -certified reconciliation |
| FORM GSTR-10 | Final return after cancellation of Goods and Services Tax registration | Taxpayers whose registration is cancelled | Within 3 months of cancellation | Mandatory closure return |
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