FORM GST DRC - 01
[See rule 100 (2) & 142(1) (a)]
To
_______________ GSTIN/ID
---------------------- Name
_______________ Address
Section / sub-section under which SCN is being issued -
(Amount in Rs.)
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.