DRC forms are the GST forms for demands and recovery. DRC-01 is a show cause notice (SCN), DRC-06 is your reply, and DRC-07 is the officer's demand order. DRC-01A comes before a notice, and DRC-01B and DRC-01C are portal alerts when your returns do not match. DRC-13 and DRC-22 are used to recover or attach money.
Each form has a short time limit, and some of them block your next return until you act. This guide explains every DRC form you are likely to see, in the order they usually come, and tells you what to do with each one.
- DRC-01A is a warning before a notice. Pay or reply in Part B. If you pay at this stage and there was no fraud, there is no penalty.
- DRC-01 is the show cause notice. You reply in DRC-06 by the date given in the notice.
- DRC-07 is the demand order. Pay within three months, or file an appeal within three months.
- DRC-01B (GSTR-1 tax more than GSTR-3B tax) and DRC-01C (GSTR-3B ITC more than GSTR-2B) give you seven days. If you ignore them, your next GSTR-1 is blocked.
- DRC-13 lets the officer take money from your bank or your customers. DRC-22 freezes property or a bank account for up to one year.
- Every payment against these forms is made through DRC-03, or through Payment towards demand once there is an order.
What does DRC mean in GST?
The DRC forms come from Chapter XVIII of the CGST Rules, called "Demands and Recovery". Our reading: DRC stands for demand and recovery. Most are issued by the tax officer or by the portal. You file only a few of them yourself (DRC-03, DRC-03A, DRC-06, DRC-20 and DRC-22A, and Part B of DRC-01A, DRC-01B and DRC-01C).
There is no Word or PDF format to download and fill. Every DRC form is filled and filed online on gst.gov.in.
For other GST notices, such as ASMT-10 or REG-03, see our guide to the types of GST notice.
List of DRC forms in GST
| Form | What it is | Who issues it | What you do |
|---|---|---|---|
| DRC-01A | Intimation of tax found payable, before a notice | Officer | Pay or reply in Part B |
| DRC-01 | Summary of the show cause notice | Officer | Reply in DRC-06 |
| DRC-02 | Summary of a statement for more periods, on the same grounds as an earlier notice | Officer | Reply in DRC-06 |
| DRC-01B | Tax in GSTR-1 is more than tax paid in GSTR-3B | Portal | Pay or explain in Part B within 7 days |
| DRC-01C | ITC in GSTR-3B is more than ITC in GSTR-2B | Portal | Pay or explain in Part B within 7 days |
| DRC-03 | Your payment of tax, interest or penalty | You | See our DRC-03 guide |
| DRC-06 | Your reply to the show cause notice | You | File it on the portal |
| DRC-07 | Summary of the demand order | Officer | Pay, or appeal within 3 months |
| DRC-08 | Rectification or withdrawal of an order | Officer | Check the new amount |
| DRC-01D | Intimation of an amount the officer will recover | Officer | Pay within 7 days |
| DRC-09 | Order to another government office to deduct money it owes you | Officer | Talk to the officer or pay |
| DRC-13 | Notice to your bank, customer or anyone holding your money to pay the tax office | Officer | Pay, or check the amount with the officer |
| DRC-14 | Certificate to that third person after they pay | Officer | Nothing |
| DRC-20 | Request for more time or monthly instalments | You | Apply to the Commissioner |
| DRC-21 | Order on your instalment request | Officer | Pay as per the order |
| DRC-22 | Provisional attachment of property or bank account | Officer | Object in DRC-22A |
| DRC-23 | Release of the attached property or bank account | Officer | Nothing |
Other recovery forms exist (DRC-10 to DRC-12 for auction of goods, DRC-15 to DRC-19 for court, property and Collector action, DRC-07A and 08A for pre-GST demands). They are rare and come only after a demand stays unpaid.
DRC-01A: intimation before a show cause notice
What it is. Before sending a show cause notice, the officer may send you DRC-01A. Part A shows the tax, interest and penalty the officer has worked out. It gives you a chance to settle the matter before a formal notice. Rule 142(1A) says "may", so the officer does not have to send it.
What you can do:
- Agree and pay. Pay through DRC-03, choosing the cause "Intimation of tax ascertained through DRC-01A". If there was no fraud and you pay at this stage, there is no penalty, only tax and interest. See our guide on how to file DRC-03.
- Pay part, or disagree. Give your reply, and any part payment, in Part B of DRC-01A. Explain why you do not owe the rest and attach your papers.
- The officer replies in Part C. Since July 2024, the officer can accept your payment or your reply in Part C of DRC-01A.
If the officer does not accept your reply, the next step is a show cause notice (DRC-01).
DRC-01 and DRC-02: the show cause notice
What it is. DRC-01 is the summary of a show cause notice (SCN) that the officer uploads on the portal with the full notice. It tells you how much tax, interest and penalty the officer thinks you owe and why, and asks you to show why you should not pay it. A DRC-01 for unpaid tax or wrong ITC is issued under section 73 (no fraud) or section 74 (fraud or suppression) for FY 2023-24 and earlier, and under section 74A for FY 2024-25 onwards.
DRC-02 is a summary of a "statement". If the officer already sent you a notice for some periods, the same issue for other periods can come as a statement. It counts as a notice for those periods.
Time limits for the officer
| Tax period | Notice must be issued | Order must be issued |
|---|---|---|
| FY 2023-24 and earlier, no fraud (section 73) | At least 3 months before the order deadline | Within 3 years from the due date of the annual return for that year |
| FY 2023-24 and earlier, fraud (section 74) | At least 6 months before the order deadline | Within 5 years from the due date of the annual return |
| FY 2024-25 onwards (section 74A) | Within 42 months from the due date of the annual return | Within 12 months from the notice (can be extended by 6 months) |
Under section 74A, no notice is issued if the tax for a financial year is less than ₹1,000.
What you should do: read the full notice (not only the DRC-01 summary), note the reply date, and reply in DRC-06. If you agree with all or part of it, pay through DRC-03 within the time allowed:
| You pay | No fraud | Fraud or suppression |
|---|---|---|
| Within 30 days of the notice (FY 2023-24 and earlier) | Tax and interest, no penalty | Tax, interest and 25% penalty |
| Within 60 days of the notice (FY 2024-25 onwards) | Tax and interest, no penalty | Tax, interest and 25% penalty |
The officer then closes the case for that amount with Form DRC-05.
DRC-06: how to reply to a show cause notice
DRC-06 is the form for your reply to a notice whose summary came in DRC-01. You file it on the portal:
- Log in at www.gst.gov.in.
- Go to Services, then User Services, then View Additional Notices/Orders.
- Open the case. The NOTICES tab has the notice to download. Go to the REPLIES tab.
- Click ADD REPLY, then REPLY.
- Choose whether you want a personal hearing (Yes or No). This choice shows only if the officer has not already fixed a hearing.
- Write your reply and upload your papers (your written reply, invoices, ledgers, reconciliation).
- Tick the declaration, choose the authorised signatory and the place, and click PREVIEW, then FILE.
- Sign with DSC or EVC. You get a reference number. The status changes to "Reply furnished, Pending for order by tax officer".
What a good reply has: each point of the notice answered one by one, the law or rule you rely on, and documents for every number. Ask for a personal hearing if the matter is not simple. Our reading: a reply filed after the date in the notice may not be considered, so if you need more time, ask the officer in writing before the date.
DRC-07: the demand order, and what happens next
What it is. DRC-07 is the summary of the order the officer passes after your reply (or if you do not reply). It shows the tax, interest and penalty you must pay. Under the rules, the DRC-07 itself is treated as the notice for recovery. You can see it under View Additional Notices/Orders, in the ORDERS tab of the case.
You have three choices:
- Pay it. Pay within three months from the day the order is served on you. The officer can ask for earlier payment, but must record the reasons in writing. Pay through Payment towards demand, so the demand closes in your electronic liability register. If you already paid through DRC-03, link it with DRC-03A.
- Appeal. File an appeal in Form APL-01 within three months from the date the order is communicated to you. The appellate authority can allow one more month if you had a good reason for the delay. Before filing, pay the amount you agree with in full, plus 10% of the tax in dispute (pre-deposit). Under the CGST Act, the pre-deposit has a cap of ₹20 crore (₹25 crore before 1 November 2024). Once the pre-deposit is paid, recovery of the rest is stayed while the appeal is pending.
- Ask for instalments. If you cannot pay in one go, apply in DRC-20 (see below).
If the order has a mistake. A rectification or a withdrawal of the order comes as DRC-08. Check the new amount in it.
If you do nothing. After three months, the officer can start recovery: from your bank account (DRC-13), from money other government offices owe you (DRC-09), or by attaching and selling goods or property.
Paid your pre-deposit through DRC-03? A GSTN advisory of March 2026 says the portal may not count a DRC-03 payment as pre-deposit unless it is linked to the demand with DRC-03A. Link it before you file the appeal.
DRC-01B: GSTR-1 tax more than GSTR-3B tax
What it is. The portal compares the tax in your GSTR-1 (or IFF) with the tax you paid in GSTR-3B for each return period. If GSTR-1 shows more tax and the gap is above a limit set on the portal, you get DRC-01B on the portal and by email. This comes from rule 88C, added to the CGST Rules on 26 December 2022. GSTN has not published the exact limit in its advisories.
You have seven days. Either:
- pay the difference with interest through DRC-03 and give the DRC-03 ARN in Part B, or
- explain the difference in Part B (for example: the extra tax was already paid in an earlier month, or GSTR-1 has a mistake that you will correct), or
- do both, for different parts of the amount.
If you do not reply, you cannot file GSTR-1 (or IFF) for the next period until you pay or explain. Any amount you neither pay nor explain (or whose explanation the officer does not accept) can be recovered directly under section 79, without a show cause notice. That recovery can start with DRC-01D (see below).
How to reply: Services, then Returns, then Return Compliance, then Liability Mismatch (DRC-01B), click View, open the reference number and fill in Part B.
Since the July 2025 tax period, the tax in GSTR-3B is filled in from GSTR-1 and GSTR-1A and cannot be changed in GSTR-3B. Our reading: this should mean fewer new DRC-01B alerts for later periods, but alerts for older periods can still come.
DRC-01C: GSTR-3B ITC more than GSTR-2B
What it is. The portal compares the input tax credit (ITC) you claimed in GSTR-3B with the ITC in your GSTR-2B. If you claimed more and the gap is above a limit set on the portal, you get DRC-01C. This comes from rule 88D, added to the CGST Rules on 4 August 2023. Again, GSTN has not published the exact limit.
You have seven days. Either:
- pay the extra ITC with interest through DRC-03 and give the ARN in Part B, or
- explain in Part B. The form lists reasons such as ITC on imports that is not in GSTR-2B, supplies from an SEZ unit not in GSTR-2B, ITC reclaimed after a rule 37 or 37A reversal, or a mistake in GSTR-3B. There is also "Any other reason".
If you do not reply, GSTN's advisory of 14 November 2023 says you cannot file the next period's GSTR-1 or IFF. Unlike DRC-01B, an unpaid and unexplained amount under DRC-01C is not recovered directly: the officer has to start a demand case (a show cause notice) for it.
How to reply: Services, then Returns, then Return Compliance, then DRC-01C, and fill in Part B.
DRC-01D: intimation of an amount to be recovered
DRC-01D tells you that an amount is now recoverable under section 79 and has been added to Part II of your electronic liability register. It is used, for example, after an unpaid and unexplained DRC-01B. You must pay within seven days. DRC-01D counts as the notice for recovery, so if you do not pay, the officer can move to the recovery steps below. It came in on 4 August 2023 (rule 142B).
If you think the amount is wrong, write to the officer at once with your papers.
DRC-13 and DRC-09: recovery from your bank or others
DRC-13 is a notice the officer sends to a third person who owes you money or holds money for you. This can be your bank, a customer who has not paid your bill yet, or anyone else holding your money. It tells them to pay the amount to the government instead of to you.
- The person who gets DRC-13 must follow it. A bank does not need your passbook or any other paper from you to pay.
- If they pay, the officer gives them DRC-14, a certificate of payment. It counts as payment to you, up to that amount.
- If they ignore it, they can themselves be treated as a defaulter for that amount.
- If they pay you after getting the notice, they become personally liable to the government for that amount.
DRC-09 is an order to another government office (or a body it controls) to deduct the amount from money it owes you, such as a payment due to you.
What to do: check whether the demand behind the notice is final. If you filed an appeal with the pre-deposit, recovery of the rest is stayed; show this to the officer with your APL-01 acknowledgement.
DRC-20 and DRC-21: paying in instalments
If you cannot pay a demand at once, you can ask for more time or monthly instalments in DRC-20. The Commissioner decides after a report from your officer, and the decision comes in DRC-21. The most you can get is 24 monthly instalments.
You cannot use DRC-20 if:
- you are already in default on another GST amount and recovery has started,
- you were refused instalments in the previous financial year, or
- the amount is less than ₹25,000.
DRC-22: provisional attachment of property or bank account
What it is. DRC-22 is an order that provisionally attaches (freezes) your property or bank account. The Commissioner can pass it once a proceeding (such as an assessment, an inspection or search, or a demand case) has started, if the Commissioner thinks it is needed to protect government revenue. It can be passed before any order is final.
How long it lasts. A provisional attachment ends on its own one year after the DRC-22 order. The bank or other authority removes the freeze on the Commissioner's written instruction or after one year, whichever comes first.
How to get it released:
- Object in DRC-22A. If the property or account should not be attached, file an objection in DRC-22A. The Commissioner must give you a hearing. The old seven-day time limit for objections was removed in December 2021, but it is still best to object quickly.
- Release in DRC-23. If the Commissioner agrees, or decides the property is no longer liable, the release order comes in DRC-23.
- Perishable goods. For perishable or hazardous goods, paying their market value or the amount due (whichever is lower) gets them released through DRC-23.
How to pay against a DRC form
- Before an order (DRC-01A, DRC-01, DRC-01B, DRC-01C): pay through DRC-03 and choose the right cause of payment. Our DRC-03 guide has the steps.
- After an order (DRC-07, DRC-01D): pay through Payment towards demand, so the demand closes in your liability register. Paid through DRC-03 by mistake? File DRC-03A to link it.
- Interest is 18% a year on tax paid late. Our GST interest calculator works it out.
Frequently asked questions
What is the full form of DRC in GST?
DRC forms belong to the "Demands and Recovery" chapter of the CGST Rules, so DRC stands for demand and recovery. They are the forms for notices, demand orders, payments and recovery of GST.
What is DRC-07 in GST?
DRC-07 is the summary of a demand order. It shows the tax, interest and penalty you must pay, and it also works as the notice for recovery. You have three months to pay or to file an appeal.
How to pay against DRC-07?
Use Payment towards demand on the GST portal, so the demand closes in your liability register. If you already paid through DRC-03, file DRC-03A to link that payment to the demand.
What is DRC-01 in GST?
DRC-01 is the summary of a show cause notice. It says how much tax, interest and penalty the officer thinks you owe. You reply in DRC-06 by the date in the notice.
What is DRC-01A in GST?
DRC-01A is an intimation the officer may send before a show cause notice. You can pay through DRC-03 or reply in Part B. If there was no fraud and you pay at this stage, there is no penalty.
What is the difference between DRC-01 and DRC-01A?
DRC-01A comes before the notice and is a chance to settle. DRC-01 is the formal show cause notice. The officer does not have to send DRC-01A first.
What is DRC-01B?
DRC-01B is a portal intimation that the tax in your GSTR-1 is more than the tax paid in GSTR-3B. You must pay the difference with interest or explain it in Part B within seven days, or your next GSTR-1 is blocked.
What is DRC-01C?
DRC-01C is a portal intimation that the ITC claimed in your GSTR-3B is more than the ITC in GSTR-2B. You must pay the extra ITC with interest or explain it in Part B within seven days.
How to reply to DRC-01C on the GST portal?
Go to Services, Returns, Return Compliance and open DRC-01C. In Part B, give the DRC-03 details if you paid, or choose the reason for the difference and explain it, then file.
What is DRC-06 in GST?
DRC-06 is the form for your reply to a show cause notice. You file it under View Additional Notices/Orders, in the Replies tab of the case, and sign with DSC or EVC.
What is DRC-13 in GST?
DRC-13 is a notice to a third person, such as your bank or a customer, telling them to pay the tax office from money they owe you or hold for you. When they pay, they get DRC-14.
What is DRC-22 in GST?
DRC-22 is an order that provisionally attaches your property or bank account to protect revenue. It ends after one year. You can object in DRC-22A, and a release comes in DRC-23.
What is DRC-06 vs DRC-07?
DRC-06 is your reply to the notice. DRC-07 is the officer's order after reading your reply.
Can I pay a GST demand in instalments?
Yes. Apply in DRC-20. The Commissioner can allow up to 24 monthly instalments, but not for amounts below ₹25,000 or if you are already in default.
Is there a Word format for DRC forms?
No. DRC forms are filled and filed online on the GST portal. You can upload your written reply and documents with DRC-06 or in Part B.
Hinglish mein sawaal
DRC-07 generate hone ke baad kya hoga?
DRC-07 ke baad aapke paas 3 mahine hain: ya to Payment towards demand se paisa bhariye, ya APL-01 mein appeal kijiye (10% pre-deposit ke saath). Kuch na kiya to officer bank account se recovery kar sakta hai (DRC-13).
DRC-01C ka reply kaise karein?
Services, Returns, Return Compliance mein DRC-01C kholiye. 7 din ke andar Part B mein ya to DRC-03 se bhara hua amount dikhaiye, ya difference ka reason likhiye.
