Monthly Archives: November 2025

DRC-07 is issued after adjudication of a Show Cause Notice to summarise the final order passed under Section 73 or 74. It records the confirmed demand of tax, interest, penalty, and any other dues after considering the taxpayer’s reply in…

DRC-05 is issued by the Proper Officer to formally conclude proceedings under Section 73 or 74 when the taxpayer has fully paid the tax, interest, and penalty (whichever is applicable) through DRC-03. Once this form is issued, the department confirms…

DRC-04 is issued by the Proper Officer as an official acknowledgement of the voluntary payment made by the taxpayer through DRC-03. Once the officer verifies the payment details and confirms that the amount has been correctly deposited, DRC-04 is generated…

DRC-03 is the form used by a taxpayer to voluntarily pay tax, interest, or penalty at any stage of GST proceedings. It allows the taxpayer to correct mistakes—whether detected during self-review, audit, scrutiny, or investigation—without waiting for a formal Show…

DRC-02 is issued when the department wants to add new tax periods, extra tax amounts, or additional grounds after an SCN has already been issued and summarised in DRC-01. Instead of issuing a fresh Show Cause Notice, the officer issues…

DRC-01A is a pre-show cause intimation issued before the department issues a formal SCN under Section 73 or 74. It gives the taxpayer an opportunity to review the issues, make voluntary payment, or provide clarification to avoid a full SCN…

DRC-01 is the online summary of a Show Cause Notice issued when the department believes GST has been short-paid, unpaid, or ITC has been wrongly claimed or refunded. It provides a brief version of the main SCN, showing the period,…