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GST · Intimation

DRC-01A: Pre-notice intimation of liability

An intimation of tax ascertained as payable, issued before a formal show cause notice. What to do: verify the ascertainment against the records, then compute the cost of closing now versus contesting. The notice states the date — read it from the document.

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यह पेज हिन्दी में भी उपलब्ध है: हिन्दी में पढ़ें

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Key facts

An intimation of tax ascertained as payable, issued before a formal show cause notice. Replying and paying at this stage is the cheapest exit from the dispute.

FormDRC-01A (Pre-notice intimation of liability)
Issued byThe GST officer named on the document
Issued underRule 142(1A) r/w Section 73(5) / 74(5) / 74A, CGST Rules 2017
What it asks of youA reply in DRC-01A Part B, within the time allowed
Your time to actThe notice states the date — read it from the document.
Reply or appeal inDRC-01A Part B
If it is ignoredSilence or a weak reply leads to a formal show cause notice in DRC-01, where the penalty exposure is higher.

Time allowed

The notice states the date — read it from the document.

The date stated on your notice always wins.

What to do now

  1. Verify the ascertainment against the records

    Reconcile the figure with GSTR-1, GSTR-3B, GSTR-2B and the books before conceding anything.

  2. Compute the cost of closing now versus contesting

    Paying tax with interest at this stage attracts no penalty in non-fraud cases and 15% in fraud cases. Weigh that against the merits.

  3. File Part B of DRC-01A, or pay through DRC-03

    Submit the reply in Part B with the reconciliation. If the liability is accepted, pay in DRC-03 and quote the payment in the reply.

What a reply contains

A reply usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.

  1. Reference: the DRC-01A intimation's reference number and date, your GSTIN and the period it covers.
  2. An answer to each point the intimation raises, in the same order, saying what you accept and what you dispute.
  3. Evidence for each point (from the steps for this intimation): verify the ascertainment against the records.
  4. Where it is filed: DRC-01A Part B.

If it is ignored

  • Silence or a weak reply leads to a formal show cause notice in DRC-01, where the penalty exposure is higher.

Official sources

Sources checked on 24 October 2026.

Any provision named on this page but not listed here is to be confirmed by our expert team.

Frequently asked questions

What is a GST DRC-01A notice?

An intimation of tax ascertained as payable, issued before a formal show cause notice. Replying and paying at this stage is the cheapest exit from the dispute.

How much time do I have to act on a GST DRC-01A notice?

The notice states the date — read it from the document. The date stated on your notice always wins.

What happens if I ignore a GST DRC-01A notice?

Silence or a weak reply leads to a formal show cause notice in DRC-01, where the penalty exposure is higher.

Related guides

General information from the provisions this notice is issued under, not legal advice. The dates and periods stated on your notice always win. Our expert team can read the full notice with you.