TO,

………………………………………

…………………………………………..

……………………………………………

Subject: Reply to GST Notice DRC-01

Dear Sir,

I am response to the GST Notice DRC-01 dated ……………. that I received from your esteemed department. I have carefully reviewed the contents of the notice, and I appreciate the opportunity to address the concerns raised.

I acknowledge the importance of compliance with the Goods and Services Tax (GST) regulations and assure you that I am committed to fulfilling my obligations as a taxpayer. I would like to provide the following information and explanations regarding the issues raised in the notice:

1.

2.

3.

4.

5.

I would like to emphasize that any discrepancies or non-compliance identified in the notice were unintentional and not indicative of any deliberate attempt to evade taxes. I value the transparency and fairness of the GST system and will cooperate fully with any further inquiries or documentation requests necessary to resolve this matter.

I have enclosed all the relevant supporting documents and records that substantiate my claims and clarify any confusion or misunderstanding. They include:

a).

b).

c).

d).

[List of enclosed documents, such as sales invoices, purchase receipts, bank statements, etc.]

I kindly request your careful review of the provided documentation, and I trust that it will demonstrate my commitment to compliance with the U/S 73 of RGST/CGST Act-2017.

Furthermore, I would appreciate your guidance on any additional steps or actions I need to take to rectify any errors or discrepancies that may have occurred. I am open to any necessary amendments to ensure full compliance with the U/S 73 of RGST/CGST Act-2017.

Please consider this response as my sincere effort to address the concerns raised in the notice. I look forward to a favorable resolution of this matter based on the information and supporting documents provided.

Should you require any further information or clarification, please do not hesitate to contact me at the phone number or email address mentioned above. I am available for a personal meeting if necessary.

Thank you.

Yours sincerely,

……………………………..

……………………………………

GSTIN……………………………….

E-MAIL……………………………………

MOBILE………………………………….

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Proper officer under GST may serve show cause notice (SCN) to a person due to any of the following reasons:

Tax not paid/short paid;
Tax erroneously refunded;
Input tax credit wrongly availed or utilized

Along with SCN, he shall issue a summary of SCN in Form DRC-01 having following details:

Details of person to whom SCN is to be issued like GSTIN, address etc.
Tax period, Financial year, Section reference and SCN reference no.
Brief facts of the case;
Grounds; and
Taxes and other dues (Interest, penalty and others).

Time limit to issue SCN/Summary of SCN(DRC-01):

In case of Bona-fide defaulter: 2 years + 9 months from due date of filing of Annual return of relevant FY

In case of Mala-fide defaulter (i.e. cases of Fraud, Suspension etc.): 4 years + 6 months from due date of filing of Annual return of relevant FY

Note: In cases where tax not paid but collected by recipient, SCN can be issued any time with no time limit.