DRC-01 ISSUED TWICE FOR SAME SCN

[Vinod jadhav]

Respected Sir/Madam,

I am seekiing your expert opinion regarding the issuance of two DRC-01 forms for the same Show Cause Notice (SCN), which was issued in connection with audit observations.

1. First DRC-01: Issued on 31.05.2024, covering a total liability of ₹1,42,52,000. This DRC-01 pertains solely to the financial year 2021-22, while liabilities for the financial years 2017-18, 2018-19, 2019-20, and 2020-21 were omitted.:

a. Reply has already been submitted against the DRC-01.

2. Second DRC-01: Issued on 28.08.2024, this revised DRC-01 reflects a total liability of ₹3,55,00,000 and covers the financial years 2017-18 through 2021-22

In this situation, Which DRC-01 should be considered for filling a reply because currently two SCN reflect in the GST portal.

Moreover, if the second DRC-01 is to be considered, the extended period for the financial year 2017-18 appears to be time-barred.

Are there any other points I should consider when preparing my reply?

I would appreciate your advice.

AI Summary

Individual Seeks Advice on Handling Two DRC-01 Forms Issued for Same SCN in GST Audit Observations An individual seeks advice on handling two DRC-01 forms issued for the same Show Cause Notice (SCN) related to GST audit observations. The first DRC-01, issued on 31.05.2024, covers only the financial year 2021-22 with a liability of 1,42,52,000. The second, issued on 28.08.2024, includes financial years 2017-18 to 2021-22 with a liability of 3,55,00,000. Respondents suggest replying to both DRC-01s, addressing merits and time-bar issues, and caution against unnecessary litigation, advising that any tax liability should be settled to avoid further penalties.