GST DRC-01 Notice Reply & Appeal 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 professional fees (govt fees extra); Standard turnaround is 7–10 working days.
Compliance Information
ROC: ROC Chennai. Pincode: 744101.
Indicative Fee Structure
| Service | Fee |
|---|---|
| GST Notice Reply | Starts from ₹15,000 + govt fees |
| Book a Consultation | 30 minutes, no obligation |
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.
GST Notice Reply in Andaman and Nicobar — DRC-01, DRC-01A, and Beyond
Andaman and Nicobar combines tourism, fisheries, and government services activity. GST notices in Andaman and Nicobar have surged since 2023 with the limitation extension provisions and the GSTN-based ITC matching framework. Each notice type — DRC-01A pre-show-cause, DRC-01 show-cause under Sections 73/74, ASMT-10 scrutiny, and audit notice under Section 65 — demands a specific response strategy.
DRC-01A — The Pre-Show-Cause Notice
DRC-01A is issued before formal show-cause to communicate computed tax liability and provide an opportunity for voluntary payment under Section 73(5)/74(5) at reduced penalty (15% under Section 73, 25% under Section 74 if paid within 30 days of intimation).
DRC-01 Show-Cause Reply Strategy
The DRC-01 reply must address each ground in the notice with: (a) factual narrative establishing the actual nature of transactions; (b) statutory provisions supporting the taxpayer's position; (c) judicial precedents from CESTAT, High Courts, and Supreme Court; (d) reconciliation tables where ITC mismatch or tax shortfall is alleged; (e) supporting documentary evidence in annexures. The reply word count is not the measure of quality — focus, structure, and evidentiary support are.
Section 73 vs Section 74 — Why It Matters
Section 74 covers fraud, wilful misstatement, or suppression with intent to evade tax — penalties under 74 are 100% of tax (vs 10% under 73 in adjudication), and personal penalty under Section 122/132 may also be imposed. Our response strategy emphasises facts that establish bona fides — clean prior compliance record, consistent disclosures in returns, and timely cooperation with the department.
Departmental Audit under Section 65
The audit team typically focuses on: ITC-eligible vs blocked credits under Section 17(5); RCM compliance on imports of services and specified domestic supplies; classification disputes on services with multiple HSN possibilities; cross-charge between distinct persons; export refund verification.
Appeal — Section 107 and Beyond
Beyond first appeal, Tribunal (currently being constituted) and ultimately High Court / Supreme Court remain available.
Why CA V. Viswanathan and Virtual Auditor for Andaman and Nicobar?
Virtual Auditor is led by CA V. Viswanathan — FCA, ACS, CFE, and IBBI Registered Valuer (IBBI/RV/03/2019/12333) — with 14+ Years (Since 2012) of practice across direct tax, indirect tax, transfer pricing, valuation, FEMA, IBC, and forensic accounting. Engagements for Andaman and Nicobar clients are scoped on fixed-fee terms wherever possible, with a named partner owner and full documentation discipline that withstands tax assessments, CIT(A)/ITAT proceedings, NCLT scrutiny, and AD-Bank inspections. Offices in Chennai, Bangalore, and Mumbai serve clients across Andaman and Nicobar and pan-India, with all engagements running on secure document-room workflows and weekly status updates.
Get Started — Free 30-Minute Consultation
To discuss your specific Andaman and Nicobar requirement, call +91 99622 60333 or email support@virtualauditor.in. We will provide a clear scope, timeline, and fixed-fee quote within 24 hours of the consultation. References from comparable engagements available on request, subject to client confidentiality.
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
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).
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 600002 (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
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.