GST Demand & SCN Handling reply to every DRC-01 with strategy, evidence and reasoned defence.
Specialist handling of GST demand notices and show cause notices under Section 73 and Section 74 of the CGST Act — covering DRC-01A pre-SCN reply, DRC-01 SCN response, voluntary payment via DRC-03, and full adjudication representation.
A show cause notice (SCN) under Section 73 or Section 74 of the CGST Act is the most serious form of GST demand and the gateway to adjudication, recovery, and appeal. Section 73 covers cases of tax short paid for reasons other than fraud, while Section 74 covers tax short paid by reason of fraud, wilful misstatement, or suppression of facts — with significantly higher penalty and an extended time limit.
Our demand and SCN handling services cover DRC-01A pre-show cause communication, DRC-01 SCN reply drafting, voluntary payment of tax through DRC-03, computation of correct tax liability, defence on limitation grounds, interest under Section 50, penalty under Section 73(9) or Section 74(9), and ITC reversal grounds.
NDS Advisors provides Chartered Accountant-led SCN defence — strategic reply drafting with judicial precedents, personal hearing representation, DRC-03 settlement strategy, conversion of Section 74 to Section 73 demand wherever legally tenable, and continuity into adjudication, appeal, and GSTAT representation — protecting taxpayers from exaggerated demand.
Our Demand & SCN Services
DRC-01A Reply
Pre-SCN intimation response with grounds for closure or voluntary payment.
DRC-01 SCN Reply
Detailed reply to show cause notice under Section 73 or 74 of CGST Act.
Section 73 Defence
Defence against demand without fraud, with focus on limitation and reasonableness.
Section 74 Defence
Defence against fraud-based demand, attacking suppression and intent allegations.
DRC-03 Voluntary Pay
Strategic voluntary payment to close demand at lower penalty.
Limitation Defence
Time-barred SCN challenge under statutory limitation periods.
Personal Hearing
Representation before adjudicating authority with case laws.
Adjudication to Appeal
Continuity into DRC-07 adjudication order and Section 107 appeal.
Our Approach
SCN Analysis
DRC-01 / DRC-01A analysed for legal grounds and weak points.
Evidence Build
Books, returns, reconciliations, and case laws compiled.
Reply Drafting
Strategic SCN reply with limitation, ITC, and merits defence.
Personal Hearing
Representation, oral arguments, and additional submissions.
Order & Appeal
DRC-07 review, DRC-03 strategy, and first appeal if needed.
Why It Matters
Frequently Asked Questions
An SCN is a formal notice issued under Section 73 or 74 of the CGST Act in Form DRC-01, calling upon the taxpayer to explain why a tax demand should not be confirmed.
DRC-01 is the prescribed format of show cause notice issued by the GST department demanding tax, interest, and penalty along with the summary of grounds.
Section 73 covers tax short paid without fraud with lower penalty, while Section 74 covers cases involving fraud, wilful misstatement, or suppression with higher penalty and longer time limit.
The taxpayer must file a reply within 30 days of receipt of the show cause notice in DRC-01, with extension possible on a reasoned request.
If SCN is not replied, the adjudicating authority can pass an ex-parte order in DRC-07 confirming tax, interest, and penalty, leaving only appeal as remedy.
Received a DRC-01 SCN?
From DRC-01A pre-SCN reply and DRC-01 SCN defence to DRC-03 strategy and adjudication representation — get specialist GST notice handling that protects you from exaggerated demand.
Talk to a GST SCN Specialist or call +91 9819 000 511