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,…
1. CGST Act, 2017 – Statutory Behaviour Standards The Central Goods and Services Tax Act, 2017 governs all adjudication and hearing procedures under GST. As this law assigns quasi-judicial functions to officers, their behaviour must comply with statutory fairness and…
(Neeyamo Enterprise Solutions Private Limited vs. Commercial Tax Officer (Intelligence), Madurai – Judgment dated 11 November 2025, Madurai Bench) The Madras High Court (Madurai Bench) has delivered a landmark judgment on 11 November 2025 in the case of Neeyamo Enterprise…