DRC-01A intimation
A pre-notice intimation of tax ascertained, giving you a chance to pay or object before a formal show-cause notice.
GST · Notices & demands
GST notice reply in Lucknow — before the demand becomes an order
DRC-01A intimation, a DRC-01 show-cause notice, an ASMT-10 scrutiny letter or a truck held by the mobile squad? Aidwish prepares GST replies on facts and law, represents you at the personal hearing and protects your position for appeal — for businesses across Lucknow and Uttar Pradesh.
DRC-01A & DRC-01Sections 73, 74 & 74AASMT-10 & auditSection 129 detention
In short
A GST show-cause notice proposes tax, interest and penalty and must be answered in Form GST DRC-06 within the time given. For tax periods up to 2023-24, demands are raised under Section 73 (no fraud) or Section 74 (fraud or suppression); from 2024-25 onward, under the unified Section 74A. Aidwish checks limitation and jurisdiction first, replies point by point with documents, attends the personal hearing and, if needed, takes the matter to appeal.
Why the reply matters
Most GST demands are won or lost at the notice stage
GST notices have become routine for businesses of every size. Automated return matching flags differences between GSTR-1, GSTR-3B and GSTR-2B; departmental audits test input tax credit; investigation wings examine suppliers who turn out to be non-existent; and in Uttar Pradesh, mobile squads stop vehicles over e-way bill and invoice questions. Each of these can end in a demand for tax with interest and penalty.
The reply you file decides most of what follows. An order is passed on the record in front of the officer, and an appeal is argued on that record. A late, generic or incomplete reply — including the template replies now produced by automated tools — often leads to a confirmed demand that then needs a pre-deposit to appeal. A careful reply can drop the demand entirely, cut it down to the genuine difference, or at least secure the facts for appeal.
Aidwish reads every notice in a fixed order: is it within time, is it issued by the proper officer, is the correct section invoked, does it give the calculation and documents relied on, and only then — what are the facts and how do we prove them. We reconcile your returns, books and the department’s data, gather supplier confirmations, e-way bills and payment trails, and draft a reply that a reviewing officer or an appellate authority can follow.
Notices we handle
GST notices and what they mean
DRC-01 show-cause notice
The summary of a formal demand under Section 73, 74 or 74A, with the notice itself attached.
ASMT-10 scrutiny
Discrepancies found in scrutiny of returns under Section 61, to be explained in ASMT-11.
Audit observations
Findings of departmental audit under Section 65 that can lead to a demand.
Input tax credit denial
Credit disputed because of supplier non-filing, GSTR-2B mismatch or alleged fake invoices.
Section 129 detention
Goods or vehicles detained in transit by mobile squads, with tax and penalty demanded for release.
Registration notices
Suspension or cancellation of GST registration and revocation applications.
Refund rejections
Refund claims for exports or inverted duty rejected or reduced.
Summons and investigation
Summons by DGGI or state investigation wings and statements under Section 70.
Key provisions
GST demand sections and penalties in brief
- Section 73 (up to FY 2023-24)
- Demands without fraud or suppression. Penalty of 10% of tax or ₹10,000, whichever is higher; no penalty if tax and interest are paid within 30 days of the notice.
- Section 74 (up to FY 2023-24)
- Demands alleging fraud, wilful misstatement or suppression, with a longer limitation and penalty up to 100% of tax, reduced if paid at early stages.
- Section 74A (FY 2024-25 onward)
- A single provision for both kinds of cases for later periods, with a uniform time limit for notices and reduced penalties for early payment.
- Reply form
- Replies to a show-cause notice are filed in Form GST DRC-06 within the time stated in the notice.
- Personal hearing
- Under Section 75(4), a hearing must be given if requested or if an adverse decision is contemplated; adjournments are limited to three.
- Payment options
- Tax with interest can be paid in Form DRC-03 before or after the notice to reduce or avoid penalty, where that is the better commercial choice.
- Detention in transit
- Under Section 129, goods and vehicles can be detained for documentary lapses; release terms and penalties depend on whether the owner comes forward.
Limitation periods and penalty rules vary by tax period and section. We check the applicable provision for every notice; this page is general information, not legal advice.
How we work
What you get when you bring us a GST notice
- Limitation and jurisdiction reviewThe first and strongest grounds, checked before anything else.
- Data reconciliationReturns, books, GSTR-2B and e-way bill data reconciled to find the real difference.
- Document fileSupplier confirmations, invoices, transport and payment proof organised as evidence.
- Reply in DRC-06A structured reply on facts and law, with precedents where they help.
- Personal hearingRepresentation and written submissions on record.
- Payment strategyAdvice on paying undisputed amounts to cut penalty without conceding the rest.
- Detention releaseQuick action for goods and vehicles held by mobile squads in Uttar Pradesh.
- Appeal readinessA record built so that an appeal, if needed, starts from strength.
Process
From notice to closure
Share the notice
Upload the notice, DRC-01A or ASMT-10 with your returns and books.
Review
We check limitation, jurisdiction and the computation.
Reconcile
We find the true difference and collect evidence.
Reply & hear
We file the reply and represent you at the hearing.
Close or appeal
We close the matter or file an appeal within time.
Common issues
Input tax credit disputes — the most frequent GST notices
The largest share of GST notices we see concern input tax credit. The department may deny credit because a supplier did not file returns or pay tax, because the credit does not appear in GSTR-2B, because the invoice was found to be issued by a non-existent firm, or because credit was claimed after the time limit.
These cases turn on evidence. A buyer who can show a genuine purchase — a tax invoice, receipt of goods recorded in stock, transport documents, payment through banking channels including the tax amount, and its own returns — is in a far stronger position than one relying on the invoice alone. We build that evidence file and, where the law supports it, argue that a genuine buyer should not lose credit for a supplier’s default.
Who handles your matter
GST litigation led by Devendra Yadav
Devendra Yadav advises on GST disputes alongside customs, income tax and corporate law. Engagements he has led include resolving a GST demand of ₹50 lakh through representation and documentation.
Devendra YadavTaxation, Litigation & Regulatory Advisory
- ₹50 lakh GST demand resolved through representation
- Notices under Sections 73, 74 and 74A
- Appeals before the Appellate Authority and GSTAT
FAQ
GST notices — questions answered
How do I reply to a GST show-cause notice?
File the reply in Form GST DRC-06 within the time given in the notice. Check limitation and jurisdiction first, then answer each allegation with documents such as invoices, e-way bills, payment proof and reconciliations. Ask for a personal hearing and file written submissions so the record is complete for any appeal.
What is DRC-01 in GST?
DRC-01 is the summary of a show-cause notice issued for a demand of tax, interest and penalty. DRC-01A is a pre-notice intimation that allows you to pay or object before the formal notice is issued.
What is the penalty under Section 73 of GST?
For demands without fraud under Section 73, the penalty is 10% of the tax or ₹10,000, whichever is higher. No penalty is payable if the tax and interest are paid within 30 days of the show-cause notice.
What is Section 74A of the CGST Act?
Section 74A is a unified provision for demands relating to the financial year 2024-25 onward. It covers both cases with and without fraud, with a common time limit for notices and different penalty levels depending on the nature of the case and how early payment is made.
My vehicle was detained by the GST mobile squad. What should I do?
Under Section 129, goods and vehicles can be detained for documentary lapses. Respond quickly with the invoice, e-way bill and other documents, and seek release. Where the detention is not justified, the order can be challenged. We help businesses in Uttar Pradesh with both release and challenge.
Can I use an AI tool to reply to a GST notice?
Automated tools can help organise information, but they usually miss limitation, jurisdiction and fact-specific evidence — the points that decide most cases. A reply should be reviewed by a professional before it is filed.
Do you handle GST notices outside Lucknow?
Yes. We handle GST notices for businesses across Uttar Pradesh and other states, with replies filed online and hearings attended in person or virtually.
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