DRC-01A is an intimation which will be received before receiving SCN in DRC01. DRC01A may be issued in various situations such as: · Difference in GSTR3B v GSTR1 · Difference in GSTR3B v GSTR2A · Ineligible ITC claimed · Excess Refund claimed · Transition credit issues · RCM missed to be paid etc.,

The time within which the reply should be filed will be mentioned in the intimation itself. Generally, the time given will be 2 weeks.

DRC01A notice shall be replied in Part B of FORM DRC01A

A. If no reply or no satisfactory reply is given to DRC01A within the specified, the department will deem that the assessee accepted the demand and issue an SCN in DRC01.

DRC01A can be served through GST portal, mail, registered post etc., But it is usually served in the GST Portal at Services->User Services->View Additional Notices/Orders

DRC01A might contain errors such as taking RCM ITC into account while comparing GSTR3B v GSTR2A thus resulting in a difference. We, at Zen Tax Clinic, would analyse the differences and give a detailed reply to be submitted with the department which would result in dropping the proceedings. Similarly, we would guide you if any amount is to be actually paid. Earlier payment of a liability would result in huge interest cost savings. If tax is paid before the issuance of SCN, penalty proceedings under Section 73 or Section 74 may not be initiated.

E-way bill notice is issued when the transportation is done without proper documents or the documents contain errors.

FORM GST MOV-01(Statement of person in charge of conveyance), MOV-02(Order for physical verification), MOV-04(Physical verification report), MOV-05 (Release Order), MOV-07(Notice u/s 129(3)), MOV-09 (Order for demand and penalty) and DRC-07 (Summary Order) are needed to file appeal. Generally MOV forms are issued physically and DRC-07 is issued in the Portal.

Penalty will be levied only after providing an opportunity of being heard under the principles of natural justice.

Upto 200% of tax or 50% of value of goods can be levied as penalty in an E-way bill Notice.

If payment is made for immediate release of goods even before the issuance of FORM GST MOV-09 or FORM GST DRC-07, penalty can be paid through DRC-03. If FORM GST DRC-07 is raised in the Portal, penalty can be made against the liability created through the order.

E-way bill notices are often issued by the department on issues such as: 1. Error in Vehicle Number in the E-way bill 2. Goods transported through a different route other than the shortest route 3. Error in address of the consignee in the E-way bill 4. Goods unloaded at unregistered place of business 5. Non generation of E-way bill 6. Non generation of E-Invoice etc.,

ASMT-10 shall be replied within 30 days from the date of receipt of notice.

ASMT-10 shall be replied in FORM GST ASMT-11

ASMT-10 can be served through GST portal, mail, registered post etc., But it is usually served in the GST Portal at Services->User Services->View Additional Notices/Orders

ASMT-10 is a scrutiny of return. Therefore, it deals with differences between GSTR3B v 1, GSTR3B v 2A, GSTR7 v 3B v 1, GSTR8 v 1, Interest payable on late filing of returns etc., If there are such differences, you may receive a notice.

If no reply or no satisfactory reply is given to ASMT-10 within 30 days, the demand would be deemed as accepted and demand proceedings will be initiated in DRC01A/DRC01.

ASMT-10 is a scrutiny of returns. Thereafter, an intimation and SCN will be issued. Only then, order of demand will be issued. Therefore, it roughly takes 4 months time for an ASMT-10 to become an order. Though ASMT-10 will not affect your business immediately, if it is not responded properly, it would lead to huge demand of tax, interest and penalty in the near future.

ASMT-10 is generally a system drafted notice based on the scrutiny of your returns. Therefore, it might contain errors such as taking RCM ITC into account while comparing GSTR3B v GSTR2A thus resulting in a difference. We, at Zen Tax Clinic, would analyse the differences and give a detailed reply to be submitted with the department which would result in dropping the proceedings. Similarly, we would guide you if any amount is to be actually paid. Earlier payment of a liability would result in huge interest cost savings