Rule 142 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Every stage of a demand has a form. The form tells you where you are in the process, what response is expected, and — critically — how much the response costs.
DRC-01A — pre-notice intimation of the officer's ascertainment (Part A), the taxpayer's submission (Part B), the officer's intimation accepting payment or submissions (Part C). DRC-01 — the summary of the notice. DRC-02 — the summary of a statement for other periods. DRC-03 — the taxpayer's payment intimation; DRC-03A — an application to link a DRC-03 payment to a created demand. DRC-04 — acknowledgement of a pre-notice payment. DRC-05 — the intimation concluding proceedings. DRC-06 — the reply to a notice. DRC-07 — the summary of the order, which is itself the notice for recovery. DRC-08 — rectification under s.161.
The forms in sequence
| Form | Rule 142 | What it is | Who acts |
|---|---|---|---|
| DRC-01A Part A | (1A) | Pre-notice communication of tax, interest and penalty as ascertained by the officer | Officer (may, not shall) |
| DRC-01A Part B | (2A) | The taxpayer's submissions against the proposed liability, or intimation of partial payment | Taxpayer |
| DRC-01A Part C | (2A) | Officer's intimation accepting the payment or the submissions or both | Officer |
| DRC-01 | (1)(a) | Summary of the notice under s.52, 73, 74, 74A, 76, 122, 123, 124, 125, 127, 129 or 130 | Officer |
| DRC-02 | (1)(b) | Summary of the statement under s.73(3), 74(3) or 74A(3) for other periods | Officer |
| DRC-03 | (2) | The taxpayer's intimation of payment | Taxpayer |
| DRC-03A | (2B) | Application to credit a DRC-03 payment against a demand in the liability register | Taxpayer |
| DRC-04 | (2) | Acknowledgement, made available on the portal | System |
| DRC-05 | (3) | Intimation concluding the proceedings | Officer |
| DRC-06 | (4) | Reply to the notice | Taxpayer |
| DRC-07 | (5) | Summary of the order; treated as the notice for recovery under (6) | Officer |
| DRC-08 | (7) | Rectification of the order under s.161 | Officer |
DRC-01A: the stage worth using
Rule 142(1A), as it now reads, provides that the proper officer may, before service of a notice under s.73(1), s.74(1) or s.74A(1), communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A.
The word was "shall communicate" until Notification No. 79/2020-CT dated 15.10.2020 substituted "may", and Notification No. 20/2024-CT dated 08.10.2024 brought s.74A into the sub-rule w.e.f. 01.11.2024.
Why it matters: a DRC-01A is the cheapest point in the entire process. In a non-fraud case, paying before the notice under s.74A(8)(i) carries no penalty at all; in a fraud case, 15%. Once the DRC-01 issues, the fraud-case figure rises to 25%. Section 74A penalty windows →
Rule 142(2A): where the person has made a partial payment of the amount communicated, or desires to file any submissions against the proposed liability, he may make such submissions in Part B of FORM GST DRC-01A; and thereafter the proper officer may issue an intimation in Part C accepting the payment or the submissions or both.
So the sequence Part A → Part B → Part C can dispose of an issue before a notice ever issues. Part B is not a formality; it is a full submission, and it should carry the reconciliation, the documents and the legal position exactly as a reply to a notice would.
DRC-03 and the DRC-03A problem it solved
Rule 142(2): where the person makes a payment before the notice under s.73(5), s.74A(8)(i), s.74(5) or s.74A(9)(i), or pays any amount due whether on his own ascertainment or as communicated in Part A, he shall inform the proper officer in FORM GST DRC-03, and an acknowledgement in DRC-04 is made available on the portal.
The problem this created. A DRC-03 payment sat separately from the electronic liability register (PMT-01). Where a demand was later confirmed and a debit entry created, the earlier DRC-03 did not automatically discharge it — leaving taxpayers who had paid facing recovery for the same amount.
Rule 142(2B), inserted by Notification No. 12/2024-CT dated 10.07.2024, fixed it: where an amount payable under s.52, 73, 74, 74A, 76, 122, 123, 124, 125, 127, 129 or 130 has been paid through a DRC-03, instead of being credited in the liability register against the debit entry for that demand, the person may file an application in FORM GST DRC-03A, and the amount shall be credited in PMT-01 against the debit entry as if the payment had been made towards that demand on the date of the DRC-03 intimation.
The exception: where a DRC-05 has already been issued concluding the proceedings in respect of that payment, DRC-03A cannot be filed for it — because there is no outstanding demand to link it to.
So the practical rule is: after any DRC-03 against a demand, check the liability register. If the payment is not reflected against the demand, file DRC-03A. DRC-03 →
DRC-05: the conclusion
Rule 142(3), as substituted by Notification No. 20/2024-CT w.e.f. 01.11.2024, covers payment:
- under s.73(8) or s.74A(8)(ii) — tax and interest;
- under s.74(8) or s.74A(9)(ii) — tax, interest and penalty;
- within the period specified therein; or
- of the amount under s.129(1) within seven days of the s.129(3) notice but before the order under that sub-section.
In each case the person intimates in DRC-03 and the proper officer issues an intimation in FORM GST DRC-05 concluding the proceedings.
Chase the DRC-05. Payment within the window is what concludes the proceedings, but the DRC-05 is the document evidencing it, and its absence leaves the matter open on the portal.
DRC-06 and DRC-07
Rule 142(4): the representation under s.73(9), s.74(9), s.74A(6) or s.76(3), or the reply to any notice whose summary has been uploaded in DRC-01, shall be furnished in FORM GST DRC-06.
Note the width: the reply to any notice summarised in a DRC-01 goes in DRC-06 — including notices under s.122, s.125, s.129 and s.130.
Rule 142(5): a summary of the order under s.52, 62, 63, 64, 73, 74, 74A, 75, 76, 122, 123, 124, 125, 127, 129 or 130 is uploaded in FORM GST DRC-07, specifying the tax, interest and penalty payable.
Rule 142(6): "The order referred to in sub-rule (5) shall be treated as the notice for recovery."
That single line matters. A DRC-07 is itself the recovery notice — no separate demand notice follows. From its service, the three months under s.78 begins, after which recovery under s.79 may be initiated. Section 78 and 79 →
Key takeaways
- DRC-01A Part A is the officer's pre-notice ascertainment — the cheapest stage; Part B is a full submission, and Part C can close the matter.
- Rule 142(1A) now says the officer "may" communicate Part A, not "shall".
- DRC-01 summarises the notice; DRC-02 a statement for other periods.
- DRC-03A links an earlier DRC-03 payment to a created demand — unless a DRC-05 was already issued.
- DRC-06 carries the reply to any notice summarised in DRC-01.
- DRC-07 is the summary of the order and the notice for recovery.
Read next
- Section 74A Penalties: Four Windows and What Each Costs
- Answering a DRC-01: Building the Reply
- Section 78 and Section 79: Recovery and Its Modes
- GST DRC-01 and DRC-01A Explained
Disclaimer: Positions stated as on 5 September 2026, based on the CGST Rules as amended to 31 March 2026 (ICAI Bare Law, 12th edition).
Key Facts About Rule 142
- Applies in: All states across India, under the relevant central law.
- Mode: Mostly online via the official government portal.
- Typical timeline: Ranges from a few days to a few weeks depending on the case.
- Non-compliance: May attract penalties, interest or late fees.
- Expert help: TaxClue completes the entire process end to end for you.
What is FORM GST DRC-01A?
The pre-notice communication of tax, interest and penalty as ascertained by the officer (Part A), with the taxpayer's submissions in Part B and the officer's response in Part C.
Is a DRC-01A mandatory before a notice?
No. Rule 142(1A) says the proper officer "may" communicate it, following the 2020 substitution of "shall".
Over 90% of compliance penalties in India arise from missed due dates — timely handling can save businesses thousands of rupees each year.
Rule 142: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.