Demand and Recovery

DRC-01: Summary of Show Cause Notice

DRC-01A: Intimation of tax ascertained as being payable under section 73(5)/74(5)

Watch analytical discussion of DRC-01A is mandatory

DRC-02: Summary of Statement

DRC-03: Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement or intimation of tax ascertained through FORM GST DRC-01A.