DRC-01: GST show-cause notice
What it means
A demand notice under section 73 or 74 alleging tax not paid, short paid, excess ITC or wrong refund. DRC-01 follows DRC-01A (pre-notice intimation) in many cases.
What to do
- Note the section (73 = no fraud, 74 = alleged fraud) and the period.
- Reconcile the demand with GSTR-3B, GSTR-2B and books.
- Reply in DRC-06 with facts, reconciliations and case law; pay admitted amounts in DRC-03 to limit penalty.
Deadline: Reply within the period stated (commonly 30 days); a personal hearing may be requested.
Documents you will need
- The notice
- GSTR-1/3B/2B for the period
- Purchase register
- Payment challans
Have this notice? Upload it for a free explanation of your own case. Accountants' plan ₹1,499/month; single draft ₹999.
Section numbers refer to the Income-tax Act 1961 / CGST Act 2017; the Income-tax Act 2025 renumbers income-tax sections from 1 April 2026 — the notice shows the applicable number. Checked by the founder on 16 Oct 2026.