Pre-SCN intimation (Rule 142(1A), DRC-01A Part A): how to reply
Officer ascertains tax/interest/penalty and communicates it before issuing a formal SCN
- Section
- 142(1A)
- Form names
- DRC-01A, GST DRC-01A, FORM GST DRC-01A
- Time to reply
- No day count in rule 142. Use the date stated in the intimation
- Reply goes on
- FORM GST DRC-01A Part B: Reply to the intimation of tax ascertained
What the notice is
Officer ascertains tax/interest/penalty and communicates it before issuing a formal SCN
Filed through GST portal: DRC-01A Part B.
Time limit to reply
No day count in rule 142. Use the date stated in the intimation. Set by the officer or left to discretion; the date is stated in the notice.
- Not stated in the rule.
- No limit on the intimation itself. The later show cause notice follows s.73, s.74 or s.74A.
Unverified: This is to be confirmed against the notified text.
Basis: CGST Rules 2017, rule 142. Rule last reviewed 2026-10-02.
Prescribed reply form
FORM GST DRC-01A Part B: Reply to the intimation of tax ascertained, filed through GST portal: DRC-01A Part B.
Unverified: The field list of this form is to be confirmed against the notified text.
What the reply must include
- explicit statement of the response path chosen (accept / partial / contest)
- reconciliation supporting any contested amount
- DRC-03 reference for anything paid
- non-adversarial framing aimed at avoiding a formal SCN
Reply outline
State up front which of the three response paths applies, full acceptance (DRC-03), partial acceptance (DRC-03 for the accepted part plus explanation for the rest), or full contest, since Part B forces a single choice. Keep the tone non-adversarial: no SCN exists yet, so the goal is to close the matter before DRC-01 issues, or at least narrow it. Do not assert a fixed statutory day-count for the reply; Rule 142(1A) does not fix one, so use whatever date the intimation itself states and verify the practitioner-reported ~30-day norm before relying on it as settled.
Preliminary submissions
Identify the taxpayer, GSTIN, tax period and the DRC-01A reference.
Response option
State which of the three paths applies: full acceptance (DRC-03), partial acceptance (DRC-03 for the accepted part + explanation for the balance), or full contest (explanation only).
Issue-wise submissions
One sub-heading per ascertained amount contested, with reconciliation and supporting documents.
Prayer
Request the officer accept the submission/payment and not proceed to a formal SCN (DRC-01), or narrow it to the accepted amount.
FAQs
What is a Pre-SCN intimation (Rule 142(1A), DRC-01A Part A)?
Officer ascertains tax/interest/penalty and communicates it before issuing a formal SCN
What is the time limit to reply to a Pre-SCN intimation (Rule 142(1A), DRC-01A Part A)?
No day count in rule 142. Use the date stated in the intimation. To be confirmed against the notified text. Set by the officer or left to discretion; the date is stated in the notice.
How is the reply to a Pre-SCN intimation (Rule 142(1A), DRC-01A Part A) filed?
On FORM GST DRC-01A Part B: Reply to the intimation of tax ascertained, through GST portal: DRC-01A Part B.
What should the reply include?
Explicit statement of the response path chosen (accept / partial / contest); Reconciliation supporting any contested amount; DRC-03 reference for anything paid; Non-adversarial framing aimed at avoiding a formal SCN.
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This page summarises the notice type for chartered accountants and is not legal advice. Check the notice and the notified text before you file.