# Pre-SCN intimation (Rule 142(1A), DRC-01A Part A): how to reply

Officer ascertains tax/interest/penalty and communicates it before issuing a formal SCN

## Section and form names

- Sections: 142(1A)
- Forms: DRC-01A, GST DRC-01A, FORM GST DRC-01A

## Time limit to reply

No day count in rule 142. Use the date stated in the intimation. Set by the officer or left to discretion; the date is stated in the notice.

Unverified: this time limit is to be confirmed against the notified text.

Not stated in the rule.

No limit on the intimation itself. The later show cause notice follows s.73, s.74 or s.74A.
- Source: [CGST Rules 2017, rule 142](https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter18/rule142_v1.00.html)

## Reply form

[FORM GST DRC-01A Part B: Reply to the intimation of tax ascertained](https://charterai.in/notice/form/gst-drc01a-part-b), filed through GST portal: DRC-01A Part B.

The field list is to be confirmed against the notified text.

## What the reply must include

- explicit statement of the response path chosen (accept / partial / contest)
- reconciliation supporting any contested amount
- DRC-03 reference for anything paid
- non-adversarial framing aimed at avoiding a formal SCN

## Reply outline

State up front which of the three response paths applies, full acceptance (DRC-03), partial acceptance (DRC-03 for the accepted part plus explanation for the rest), or full contest, since Part B forces a single choice. Keep the tone non-adversarial: no SCN exists yet, so the goal is to close the matter before DRC-01 issues, or at least narrow it. Do not assert a fixed statutory day-count for the reply; Rule 142(1A) does not fix one, so use whatever date the intimation itself states and verify the practitioner-reported ~30-day norm before relying on it as settled.

- Preliminary submissions: Identify the taxpayer, GSTIN, tax period and the DRC-01A reference.
- Response option: State which of the three paths applies: full acceptance (DRC-03), partial acceptance (DRC-03 for the accepted part + explanation for the balance), or full contest (explanation only).
- Issue-wise submissions: One sub-heading per ascertained amount contested, with reconciliation and supporting documents.
- Prayer: Request the officer accept the submission/payment and not proceed to a formal SCN (DRC-01), or narrow it to the accepted amount.

## Related law

- Rule 142(1A), CGST Rules, 2017

## FAQ

### What is a Pre-SCN intimation (Rule 142(1A), DRC-01A Part A)?

Officer ascertains tax/interest/penalty and communicates it before issuing a formal SCN

### What is the time limit to reply to a Pre-SCN intimation (Rule 142(1A), DRC-01A Part A)?

No day count in rule 142. Use the date stated in the intimation. To be confirmed against the notified text. Set by the officer or left to discretion; the date is stated in the notice.

### How is the reply to a Pre-SCN intimation (Rule 142(1A), DRC-01A Part A) filed?

On FORM GST DRC-01A Part B: Reply to the intimation of tax ascertained, through GST portal: DRC-01A Part B.

### What should the reply include?

Explicit statement of the response path chosen (accept / partial / contest); Reconciliation supporting any contested amount; DRC-03 reference for anything paid; Non-adversarial framing aimed at avoiding a formal SCN.

Draft this reply: https://charterai.in/sign-up

Canonical: https://charterai.in/notice/gst-pre-scn-intimation-rule-142-1a-drc-01a-part-a