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<h1>Intimation of tax liability under GST: formal notice demands payment or triggers a pre notice reply process before a Show Cause Notice.</h1> FORM GST DRC-01A notifies the taxable person of tax, interest and penalty amounts ascertained under section 73(5), section 74(5) or relevant sub sections of section 74A, requires payment by a specified date failing which a Show Cause Notice will be issued, and provides Part B for the recipient's pre notice reply (payment in full or part, or objections with submissions) and Part C for the authority's acceptance of payment or submissions.
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