One of the most confusing yet critical areas of GST is dealing with DRC forms -especially when notices come in!

Form No. and Purpose

• DRC 01A: Intimation issued before show cause notice
• DRC 01:-Show Cause Notice (SCN) for demand of tax, interest, or penalty.
• DRC-02: Summary of SCN.
• DRC-03: Voluntary payment of tax before/after SCN (often used proactively).
• DRC-04: Acknowledgement of payment made via DRC-03
• DRC-05: Formal conclusion of proceedings if full payment made.
• DRC-06: Reply to SCN by the taxpayer.
• DRC-07: Summary of order issued by officer.
• DRC-08:- Rectification of order (if any correction needed).
• DRC-09: Recovery order initiated when dues remain unpaid.
• DRC-10: Notice for auction of goods (recovery stage).
• DRC-11/12:- Auction details & sale certificate.
• DRC-13:- Recovery from a third party (like bank attachment).
• DRC-14: Notice to that third party.

If your client gets a DRC-01 – don’t panic! Filing a well-drafted DRC-06 reply or making payment via DRC-03 can save major penalties.