Business

What is DRC 01 in GST?

DRC 01 Notice in GST: Tax Demand and Compliance Details

DRC 01: Demand and Recovery Certificate- DRC 01 is a form under notification No. 49/2019. The GST officers usually utilize the form to provide a show-cause notice to a taxpayer. If a taxpayer is chargeable under the tax or interest penalty, GST for DRC 01 is used by the officer