{"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":"2023-11-18T13:02:55","modified_gmt":"2023-11-18T13:02:55","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 size-full 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=\"768\" height=\"394\" 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: 768px) 100vw, 768px\" \/><\/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-69da6d073cc9f\" 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-69da6d073cc9f\"  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><\/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 section 73(1) or 74 of the CGST Act that has been ascertained as payable by them. GST Form DRC-01A is issued before a 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 Intimation of goods and Services Tax Ascertained Payable, and we can say that proper officer 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\u00a0 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 above GST Form, to communicate to proper officer if proper officer has made only small part-payment of the determined GST liability or if GST liability is not properly acceptable by GST Taxpayers. 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 made discretionary to the GST 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, Than GST Taxpayer will receive an intimation in Form DRC-01B. In those cases,\u00a0it 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 issue of GST Form DRC-01A &amp; GST Form DRC-01 &amp; have been requirement of law which is included in GST Rule 142. It was not a mere procedural need &amp; Honorable High Court stated that it would be tantamount to trampling the rights of the assessee. So, Honorable High Court held that order would be set aside &amp; proper officer shall commence appropriate proceedings afresh &amp; complete the exercise by adhering need more specifically requirements under rule 142 of the CGST 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","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 section 73(1) or 74 of the CGST Act that has been ascertained as payable by them. GST Form DRC-01A is &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":4,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6462\/revisions"}],"predecessor-version":[{"id":6467,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6462\/revisions\/6467"}],"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}]}}