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FORM GST DRC-01A: Intimation of Tax Ascertained Payable

Updated on :  

08 min read.

Notification No. 49/2019-Central Tax, dated 9th October 2019, states that the authorised officer should communicate to the assessee regarding any ascertained tax, interest, and penalty before issuing a notice. The GST officer should use Form GST DRC-01A for this purpose.

Latest Updates

21st December 2021
The officer can issue notice u/s 74 to multiple persons for tax short paid or excess ITC claims by fraud. Now, it is amended that the officer can confiscate and seize goods or vehicles even after concluding proceedings against all persons liable to pay specific or general penalties.

1st February 2021
Union Budget 2021 Outcome
1. Seizure and confiscation of goods and conveyances in transit are now made a separate proceeding from the recovery of tax from Section 74.
2. Self-assessed tax referred to under section 75 of the CGST Act shall also cover the outward supplies/sales as reported in the GSTR-1 under Section 37 of the CGST Act, but which has been missed out while reporting in the GSTR-3B under Section 39.

What is Form GST DRC-01A?

Suppose a person is chargeable with tax, interest and penalty under sub-section (1) of section 73 or 74 of the CGST Act*. In that case, the proper officer hereafter will first need to communicate the details of tax, interest and penalty, as ascertained by him, in Part A of Form GST DRC-01A. 

[*Section 73 deals with cases where there is non-payment/under-payment of tax without any intention or invocation of fraud. Section 74 deals with cases where there is non-payment/under-payment of tax with intention or invocation of fraud.]

What is the purpose of issuing Form DRC-01A?

As per the GST Rules, previously, when serving a notice or statement, the proper officer had to issue a summary in Form GST DRC-01 or Form GST DRC-02, as the case may be specifying the details of tax payable. However, now, with this new sub-rule inserted, the tax, interest and penalty payable will need to be communicated to the taxpayer first, before the notice or statement gets served. Hence, it is an intimation rather than a show-cause notice.

How can a taxpayer respond to such intimation in Form DRC-01A?

On receipt of intimation in Form DRC-01A, a taxpayer can use the second part of the said form, i.e. Part B, to communicate to the officer if he has made part-payment of the ascertained liability or if the liability is not acceptable by him. Submissions based on the above, if any, can also be communicated.  

What is the format of Form GST DRC-01A?

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