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      <description>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&#039;s pre notice reply (payment in full or part, or objections with submissions) and Part C for the authority&#039;s acceptance of payment or submissions.</description>
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