FORM GST DRC – 01
[See rule 100 (2) & 142(1)(a)]
Reference No: Date
To
____________GSTIN/Temp. ID
—————— Name
____________Address
Tax Period ————- F.Y. ———- Act –
Section / sub-section under which SCN is being issued – SCN Reference No. —- Date —-
Summary of Show Cause Notice
(a) Brief facts of the case :
(b) Grounds :
(c) Tax and other dues :
Name
Designation
Jurisdiction
Address
Note –
1. Only applicable fields may be filled up. 2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory. 3. Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.]2