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of <h1>GST DRC-01A Form: Notify Tax Liability Under Sections 73(5), 74(5), 74A(8), 74A(9); Pay or Contest by Due Date</h1> The document is a GST form (GST DRC-01A) used to notify taxpayers of their tax liability under sections 73(5), 74(5), 74A(8), and 74A(9) of the GST Act. It outlines the tax, interest, and penalties due and advises the taxpayer to pay by a specified date to avoid a Show Cause Notice. Taxpayers can respond using Part B of the form, indicating whether they accept the liability or contest it. Part C confirms whether the payment or response is satisfactory. The form is updated per notifications, with the latest changes effective from November 2024.
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