Last updated: 17 Oct 2026

Virtual Auditor

GST Notice Reply in Andaman and Nicobar Islands

Last updated: 17 Oct 2026

Quick answer: Virtual Auditor provides GST DRC-01 notice reply & appeal for businesses in Andaman & Nicobar Islands — remotely, with meetings by video or at our Chennai head office. GST registrations and notices for Andaman & Nicobar Islands fall under the Andaman & Nicobar Islands GST administration (state code 35). Starts from ₹15,000 + 18% GST professional fees (govt fees extra); Standard turnaround is 7–10 working days.

Andaman & Nicobar Islands — the local picture for GST DRC-01 notice reply & appeal

The Andaman and Nicobar Islands have a tourism, fisheries and government-services economy centred on Port Blair, with special incentives for island industries and a small base of hospitality and shipping companies. Company matters are routed through Chennai and Kolkata: the Calcutta High Court's Port Blair circuit bench hears writs, and NCLT and ITAT matters go to Kolkata. For GST DRC-01 notice reply & appeal this means registrations, notices and first appeals are handled under Andaman & Nicobar Islands state code 35, with writ remedies before the Calcutta High Court (Port Blair Circuit Bench).

What is gst drc-01 notice reply & appeal? Expert CA representation for DRC-01 show cause notices, ITC mismatch (Section 73/74), and Appellate Authority appeals.

GST DRC-01 Notice Reply & Appeal is a professional service offered by Virtual Auditor, an AI-powered CA and IBBI Registered Valuer firm (IBBI/RV/03/2019/12333) led by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV), serving clients in Andaman and Nicobar Islands, Andaman and Nicobar Islands since 2012.

GST DRC-01 Notice Reply & Appeal in Andaman and Nicobar Islands

With offices in Chennai, Bangalore, and Mumbai, we serve businesses throughout Andaman and Nicobar Islands with the same quality of FCA + ACS + CFE + IBBI RV-led professional services.

The ROC Chennai handles company registrations and filings for Andaman and Nicobar Islands. Stamp duty: As per UT schedule. Professional tax: Not applicable.

Full service details, methodology and statutory references: https://virtualauditor.in/gst-demand-order-reply

Step-by-Step Process

Step 1: Notice Review

Analyze the grounds of the DRC-01 / ADT-01 notice

Step 2: Fact Compilation

Reconcile ITC, e-way bills, and turnover data

Step 3: Legal Drafting

Step 4: Submission

File the reply online via the GST portal

Step 5: Hearing

Represent the taxpayer during the personal hearing

Andaman and Nicobar Islands-Specific Compliance Information

ROC Office | ROC Chennai

State Capital | Port Blair

Stamp Duty | As per UT schedule

Professional Tax | Not applicable

Pincode (Capital) | 744101

Indicative Fee Structure

Service	Fee
GST Notice Reply	Starts from ₹15,000 + 18% GST + govt fees
Consultation	Complimentary 30 minutes

*Prices are indicative. Actual fees depend on complexity and regulatory requirements. Contact us for a detailed quote.

Why Virtual Auditor for Andaman and Nicobar Islands

Our founder CA V. Viswanathan holds four credentials — FCA, ACS, CFE, IBBI RV — which means your gst notice reply is handled by the same qualified professional, not a rotating cast of junior associates.

Technology that accelerates: Automated compliance calendars, AI-assisted document analysis, and 10,000 Monte Carlo simulations for valuations.

Engagement terms — reviewed 25 October 2026

Fee: Reply to a notice (ASMT-10, DRC-01A, DRC-01) from ₹15,000 + 18% GST. Appeal under section 107 from ₹20,000 + 18% GST. The statutory pre-deposit, any tribunal fees and amounts paid under protest are the taxpayer's.
Extra / not included: Personal hearing attendance is included for the reply or appeal; a further appeal or writ is a separate engagement. No outcome is guaranteed.
Turnaround: Reply drafted within 7 working days from receipt of complete information and the advance payment and in any case before the date fixed in the notice.
Who signs: Filings and replies are prepared and signed by V. Viswanathan FCA or another qualified Chartered Accountant of the practice, depending on the engagement.
Entity: Engagement letter and invoice are issued by Virtual Auditor Private Limited.
What to send first: Send the notice or order with its date of service, the tax period, GST login, and the returns and reconciliations for that period.
Next step: Send your enquiry on WhatsApp to +91 99622 60333; we confirm the scope, fee and timeline in writing before work starts.

What has changed in the law — reviewed October 2026

Income-tax Act, 2025 is in force from 1 April 2026; the section numbers on this page are those of the Income-tax Act, 1961, which continues to govern assessment years up to 2026-27.
GST demands for FY 2024-25 onward are raised under section 74A of the CGST Act, 2017 (notice within 42 months, order within 12 months); sections 73 and 74 apply to periods up to FY 2023-24.

Frequently Asked Questions

Which Registrar of Companies handles filings for a company in Andaman & Nicobar Islands?

ROC Chennai has jurisdiction over companies with a registered office in Andaman & Nicobar Islands. Virtual Auditor files SPICe+, PAS-3, SH-7 and annual returns with that office on your behalf.

What is the GST state code for Andaman & Nicobar Islands?

The GST state code for Andaman & Nicobar Islands is 35; it forms the first two digits of every GSTIN registered in the state, and notices and appeals are handled by the Andaman & Nicobar Islands administration with writ remedies before the Calcutta High Court (Port Blair Circuit Bench).

Do you have an office in Andaman & Nicobar Islands?

No. Andaman & Nicobar Islands is served remotely from our Chennai head office: documents are exchanged online, filings are made on the MCA, GST and income-tax portals, and meetings are held by video or at that office by appointment.

I received a GST DRC-01 notice. What is being alleged, what dates matter, and what evidence should I prepare?

DRC-01 is the summary of a show cause notice that proposes a demand of tax, interest and penalty. Read the notice itself, not only the summary: it states the tax periods, the grounds (for example a mismatch between GSTR-1, GSTR-3B and GSTR-2B, ineligible input tax credit or short payment) and the amounts. Dates that matter: the reply deadline stated in the notice; whether the notice was issued within the time limit under section 73 or 74 (for periods up to 2023-24) or section 74A (from 2024-25); and the date of any earlier DRC-01A intimation. Prepare a reconciliation of the department’s figures with your returns and books, invoices and payment proof for each disputed item, and earlier correspondence. File the reply in Form DRC-06 and ask for a personal hearing; tax you accept can be paid through DRC-03 before the order.

Related Services

GST Appeal Services GST Registration GST Notice Reply in Assam GST Notice Reply in Aurangabad GST Notice Reply in Bihar GST Notice Reply in Chhattisgarh GST Notice Reply in Goa GST Notice Reply in Gujarat

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GST DRC-01 Notice Reply in Andaman and Nicobar Islands

DRC-01 notices to Andaman and Nicobar Islands-based GSTINs (state-code 35) are the primary trigger for Section 73 (non-fraud) or Section 74 (fraud) demand proceedings. Appellate route: GSTAT state bench, with cross-cutting income-tax interactions escalating to ITAT Kolkata.

The economic mix of Andaman and Nicobar Islands runs across tourism, small-scale agro-processing, fisheries — sectors that consistently dominate the regulatory case-load and the profile of the engagements we field from this jurisdiction. There is no notified SEZ in the state. On the AD-Bank side, SBI Port Blair is the principal AD-I; complex FEMA filings funnel via Kolkata or Chennai.

A&N enjoys 100% income-tax exemption for indigenous-tribal members under Section 10(26AAA) and is the only Indian UT astride the strategic Malacca Strait shipping route — a niche advantage for marine-services ventures.

Distinguishing Section 73 vs 74 — Penalty Differential

Section 73 notices (non-fraud) cap penalty at 10% with interest at the statutory rate; Section 74 (fraud) extends limitation to 5 years and imposes 100% penalty plus the principal demand.

Common DRC-01 Allegations in Andaman and Nicobar Islands

Recurring DRC-01 themes for Andaman and Nicobar Islands-based GSTINs in fisheries and coconut & arecanut: ITC denial under Section 16(2)(c) / Rule 36(4) mismatch, classification disputes, RCM short-payment, e-way bill non-compliance, and SEZ/EOU zero-rated documentation gaps. Each carries a distinct evidentiary defence.

Pre-Show-Cause vs DRC-01A vs DRC-01 — Stage-Wise Strategy

Our practice negotiates substantive defence at the DRC-01A stage where applicable to cap exposure before formal demand crystallises.

Engagement — Andaman and Nicobar Islands Coverage

Virtual Auditor's GST DRC-01/DRC-07 practice covers notice analysis, reply drafting, personal hearing representation, GSTAT appeals, writ petitions through the Andaman and Nicobar Islands High Court, and end-to-end demand-defence — anchored by named-partner ownership. Free 30-minute consultation: +91 99622 60333.

Andaman & Nicobar Islands: compliance facts for GST DRC-01 notice reply & appeal

Which authorities handle GST DRC-01 notice reply & appeal for a business in Andaman & Nicobar Islands?

GST state code	35
High Court	Calcutta High Court (Port Blair Circuit Bench)
Shops and Establishments Act	Andaman and Nicobar Islands Shops and Establishments Regulation, 2004
Income-tax region (Pr. CCIT)	Pr. CCIT West Bengal & Sikkim (Kolkata)
Nearest Virtual Auditor office	Chennai head office — G-131, Ground Floor, Phase 3, Spencer Plaza Mall, Anna Salai, Chennai (about 1,636 km by road from Andaman & Nicobar Islands)

Andaman & Nicobar Islands companies file with ROC Chennai; writ remedies lie before the Calcutta High Court (Port Blair Circuit Bench); GSTINs in Andaman & Nicobar Islands begin with state code 35.

Statutory references for this service are on the national GST DRC-01 notice reply & appeal page: https://virtualauditor.in/gst-demand-order-reply

Checked 2026-10-14 against MCA · NCLT · CBIC · ITAT.

Virtual Auditor across India

What has changed in the law — reviewed October 2026

Income-tax Act, 2025 is in force from 1 April 2026; the section numbers on this page are those of the Income-tax Act, 1961, which continues to govern assessment years up to 2026-27.
GST demands for FY 2024-25 onward are raised under section 74A of the CGST Act, 2017 (notice within 42 months, order within 12 months); sections 73 and 74 apply to periods up to FY 2023-24.

Full note on the national page.