{"id":6462,"date":"2023-11-18T12:52:01","date_gmt":"2023-11-18T12:52:01","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=6462"},"modified":"2026-06-14T19:28:02","modified_gmt":"2026-06-14T19:28:02","slug":"form-drc-01a","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/form-drc-01a\/","title":{"rendered":"What is GST Form DRC-01A?"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-6464\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/11\/Form-GST-DRC-01-and-Form-GST-DRC-01A.jpg\" alt=\"Form-GST-DRC-01-and-Form-GST-DRC-01A\" width=\"926\" height=\"475\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/11\/Form-GST-DRC-01-and-Form-GST-DRC-01A.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/11\/Form-GST-DRC-01-and-Form-GST-DRC-01A-300x154.jpg 300w\" sizes=\"(max-width: 926px) 100vw, 926px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a44753be0d49\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a44753be0d49\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/form-drc-01a\/#What_is_GST_Form_DRC-01A\" title=\"What is GST Form DRC-01A? \">What is GST Form DRC-01A? <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/form-drc-01a\/#How_to_Respond_to_GST_Form_DRC-01A\" title=\"How to Respond to GST Form DRC-01A?\">How to Respond to GST Form DRC-01A?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/form-drc-01a\/#Objection_on_non-issue_of_GST_FORM_DRC-01A\" title=\"Objection on non-issue of GST FORM DRC-01A \">Objection on non-issue of GST FORM DRC-01A <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/form-drc-01a\/#Detailed_Breakdown_of_Goods_and_Services_Tax_Returns\" title=\"Detailed Breakdown of Goods and Services Tax Returns\">Detailed Breakdown of Goods and Services Tax Returns<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What_is_GST_Form_DRC-01A\"><\/span><span style=\"color: #000080;\"><strong>What is GST Form DRC-01A? <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>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 <em>Central Goods and Services Tax Act, 2017<\/em> 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.<\/li>\n<li>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.<\/li>\n<li>Goods and Services tax, interest, or penalty Demand order not sustainable without issuance of <em>Show Cause Notice &amp; <\/em>fair opportunity to respond to GST taxpayers.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"How_to_Respond_to_GST_Form_DRC-01A\"><\/span><span style=\"color: #000080;\"><strong>How to Respond to GST Form DRC-01A?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>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 <em>Goods and Services Tax <\/em>liability is not properly acceptable by <em>Goods and Services Tax <\/em>\u00a0Taxpayers. Submissions based on the above, if any, can also be communicated.<\/li>\n<li>Filling in the details \/information in GST FORM DRC \u2013 01A is made discretionary to the <em>Goods and Services Tax <\/em>proper officer.<\/li>\n<li>In case any difference between GST liability declared in GSTR Return like GSTR-1\/IFF &amp; 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 &amp; reconcile the difference.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Objection_on_non-issue_of_GST_FORM_DRC-01A\"><\/span><span style=\"color: #000080;\"><strong>Objection on non-issue of GST FORM DRC-01A <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>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<\/li>\n<li>The need of the issue of GST Form DRC-01A &amp; GST Form DRC-01 &amp; have been a requirement of law which is included in GST Rule 142. It was not a mere procedural need &amp; 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 &amp; proper officer shall commence appropriate proceedings afresh &amp; complete the exercise by adhering to the need more specifically to requirements under rule 142 of the <em>Central Goods and Services Tax Act, &amp; <\/em>Rules, 2017 : Honorable High Court.<\/li>\n<li><em>Show Cause Notice <\/em>can\u2019t 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<\/li>\n<\/ul>\n<div>\n<h2><span class=\"ez-toc-section\" id=\"Detailed_Breakdown_of_Goods_and_Services_Tax_Returns\"><\/span><span style=\"color: #000080;\"><strong>Detailed Breakdown of <em>Goods and Services Tax <\/em>Returns<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"___i31lg00 f10pi13n f14t3ns0 f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___1hm93bs f1ddd56o f16vktn6 f1enuhaj fdclmfp f1ev3kgc ftgm304 f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f1s2k7dp f8fmt76 fjvbh62 fysh76l fic4ptz f1yenhzu f1yn6nvh f14tj6oe f1jq587y f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f70r78m f4zgifc fk1v6el f16pyhcb fo436u6 fzy4j18 fc43013 f1hmrcvb fc4t9fq fgp09rh fjnyn6r\" tabindex=\"0\">\n<tbody>\n<tr>\n<th><strong>RETURN<\/strong><\/th>\n<th><strong>DESCRIPTION<\/strong><\/th>\n<th><strong>WHO FILES?<\/strong><\/th>\n<th><strong>DUE DATE<\/strong><\/th>\n<th><strong>KEY POINT<\/strong><\/th>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>GORM GSTR-1<\/strong><\/th>\n<td>Details of outward supplies of goods or services (sales)<\/td>\n<td>Registered taxpayers<\/td>\n<td>10th of the next month<\/td>\n<td>Report all outward supplies<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>GSTR-2B<\/strong><\/th>\n<td>Auto-drafted statement of inward supplies for input tax credit<\/td>\n<td>Registered taxpayers (for reference)<\/td>\n<td>15th of the next month<\/td>\n<td>Used for input tax credit reconciliation<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>FORM GSTR-3B<\/strong><\/th>\n<td>Summary return for payment of tax liability<\/td>\n<td>Registered taxpayers<\/td>\n<td>20th of the next month<\/td>\n<td>Monthly tax payment return<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>GSTR-4<\/strong><\/th>\n<td>Quarterly return under Composition Scheme<\/td>\n<td>Composition taxpayers<\/td>\n<td>18th of the month succeeding quarter<\/td>\n<td>For composition dealers only<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>FORM GSTR-5<\/strong><\/th>\n<td>Return for non-resident taxable persons<\/td>\n<td>Non-resident taxpayers<\/td>\n<td>20th of the next month<\/td>\n<td>For supplies by non-residents<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>GSTR-6<\/strong><\/th>\n<td>Return for Input Service Input Service Distributor<\/td>\n<td>Input Service Distributor\u00a0 \u00a0entities<\/td>\n<td>13th of the next month<\/td>\n<td>Distribution of\u00a0 input tax credit to branches<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>Form GSTR-7<\/strong><\/th>\n<td>Return for Tax Deducted at Source under <em>Goods and Services Tax\u00a0<\/em><\/td>\n<td>Tax deductors<\/td>\n<td>10th of the next month<\/td>\n<td>Mandatory if Tax Deducted at Source deducted<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>GSTR-8<\/strong><\/th>\n<td>Return for e-commerce operators (Tax Collected at Source)<\/td>\n<td>E-commerce operators<\/td>\n<td>10th of the next month<\/td>\n<td>Report supplies through platform<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>Form GSTR-9<\/strong><\/th>\n<td>Annual return summarizing outward and inward supplies<\/td>\n<td>Registered taxpayers (except Input Service Distributor, Tax Deducted at Source and Tax Collected at Source, casual\/non-resident)<\/td>\n<td>31st December of next financial year<\/td>\n<td>Annual summary of <em>Goods and Services Tax <\/em>\u00a0activities<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>GSTR-9C<\/strong><\/th>\n<td>Reconciliation statement (audit report)<\/td>\n<td>Taxpayers exceeding prescribed turnover limit<\/td>\n<td>31st December of next financial year<\/td>\n<td>Chartered Accountants -certified reconciliation<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>FORM GSTR-10<\/strong><\/th>\n<td>Final return after cancellation of <em>Goods and Services Tax <\/em>\u00a0registration<\/td>\n<td>Taxpayers whose registration is cancelled<\/td>\n<td>Within 3 months of cancellation<\/td>\n<td>Mandatory closure return<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>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 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[933],"tags":[934],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6462"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=6462"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6462\/revisions"}],"predecessor-version":[{"id":10389,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6462\/revisions\/10389"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=6462"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=6462"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=6462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}