Knowledge Base

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,…