GST Notice Replies: DRC-01, ASMT-10, Audit Paras
DRC-01s arrive in batches, each with its own limitation clock under §73/§74, and the client's reconciliations live in three spreadsheets.
An ASMT-10 answered casually becomes a demand; answered properly, it closes.
What lands on your desk
- DRC-01 / DRC-01A show-cause replies with admitted/disputed architecture
- ASMT-10 scrutiny responses with reconciliation annexures
- Audit-para responses and departmental audit support
- ITC mismatch defences framed on 2A/2B/3B reconciliation
- First-appeal drafting where the demand has already issued
48-hour file assessment; replies against the notice deadline, agreed upfront.
Process
Send the notice and returns
Notice, relevant GSTR filings and the reconciliation state as it stands.
Exposure map
Admitted vs disputed, limitation position, and what reconciliation will actually close.
Drafts on your letterhead
Reply with annexures in filing-ready form.
You file and represent
Your client relationship stays yours, on the same white-label terms as every desk.
Send us one scrutiny file.
Fixed fee, agreed before we start. A retired officer reads the file and returns a written assessment within 48 hours: exposure, grounds, and what the reply must contain. Under NDA, on your letterhead, before any retainer conversation.
Questions CA firms ask first
Income-tax officers doing GST work?
The GST desk is led by officers whose service covered indirect-tax-adjacent domains and post-retirement GST practice, working with the same drafting bench. Every draft carries the same review discipline as the income-tax desks.
Our client's books don't reconcile cleanly. Still worth replying properly?
Especially then. The reply architecture separates what reconciliation can close from what needs a legal position; conceding structure early is how observations become demands.
White-label terms?
Identical to the income-tax desks: NDA first, your letterhead, no client contact.