Corporate Law Published & Fact-Checked 1 Sept 2026

What is a GST DRC-01 notice and how should businesses respond to GST ITC mismatches?

Verified Legal Answer • Reviewed by Hire Your Vakeel Legal Panel (Updated for 2026 / BNS & BNSS)

Form GST DRC-01 is a formal Show Cause Notice for tax demand or improper Input Tax Credit (GSTR-2B vs 3B mismatch). Businesses must submit a detailed factual reply in Form DRC-06 within 30 days with tax invoices and supplier payment reconciliation.

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