GST DRC-01 Notice Reply & Appeal in Bhubaneswar
Last updated: 14 Oct 2026
Quick Answer: Virtual Auditor provides GST DRC-01 notice reply & appeal for businesses in Bhubaneswar, Odisha — remotely, with meetings by video or at our Chennai head office, about 1,199 km away. GST registrations and notices for Bhubaneswar fall under the Odisha GST administration (state code 21). Starts from ₹15,000 professional fees (govt fees extra); Standard turnaround is 7–10 working days.
Compliance Information
ROC: ROC Cuttack. Pincode: 751001.
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 Bhubaneswar?
ROC-cum-OL Cuttack has jurisdiction over companies with a registered office in Odisha. Virtual Auditor files SPICe+, PAS-3, SH-7 and annual returns with that office on your behalf.
What is the GST state code for Odisha?
The GST state code for Odisha is 21; it forms the first two digits of every GSTIN registered in the state, and notices and appeals are handled by the Odisha administration with writ remedies before the Orissa High Court (Cuttack).
Do you have an office in Bhubaneswar?
No. Bhubaneswar is served remotely from our Chennai head office, about 1,199 km away: 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 Bhubaneswar — DRC-01, DRC-01A, and Beyond
Bhubaneswar combines government services, IT/ITeS, education (KIIT, NISER), and emerging MSMEs. Orissa High Court, ITAT Cuttack bench.
Why CA V. Viswanathan and Virtual Auditor for Bhubaneswar?
Virtual Auditor is led by CA V. Offices in Chennai, Bangalore, and Mumbai serve clients across Odisha 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 Bhubaneswar 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 Bhubaneswar
DRC-01 notices to Bhubaneswar-based GSTINs (state-code 21) 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 Cuttack.
Bhubaneswar hosts the Infovalley IT corridor (Patia-Chandrasekharpur) — anchor employer to TCS, Infosys, Wipro and Mindtree — plus the Khordha-Cuttack manufacturing belt. The capital city also houses the High Court bench (alongside Cuttack), ITAT Cuttack outreach, and the National Institute of Science Education and Research (NISER), creating an active R&D and IP-licensing ecosystem.
The economic mix of Bhubaneswar runs across iron-ore mining (Keonjhar, Sundargarh), petrochemicals (Paradip — IOC refinery), steel (POSCO/Jindal, JSW Paradip) — sectors that consistently dominate the regulatory case-load and the profile of the engagements we field from this jurisdiction. Notable industrial enclaves include Infocity Bhubaneswar IT/ITES SEZ, Paradip Petroleum SEZ. On the AD-Bank side, SBI, IDBI, HDFC at Bhubaneswar/Cuttack handle metals/refining FEMA work; Paradip refinery cluster anchors major FCY borrowings via Mumbai AD branches.
Odisha hosts India's largest aluminium smelter capacity, contributes 50% of national bauxite output, and the IPR 2022 offers SGST reimbursement of 100% for mega industries with over 1,000 employees.
Common DRC-01 Allegations in Bhubaneswar
Recurring DRC-01 themes for Bhubaneswar-based GSTINs in aluminium & bauxite (NALCO, Vedanta Lanjigarh) and steel (POSCO/Jindal, JSW Paradip): 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.
Bhubaneswar: compliance facts for GST DRC-01 notice reply & appeal
Bhubaneswar is Odisha's capital and its IT, education and services hub, with Infocity and the growing Startup Odisha ecosystem, while Cuttack next door remains the trading and legal centre. ROC-cum-OL Cuttack, the Orissa High Court, NCLT Cuttack and ITAT Cuttack are a short distance away. For GST DRC-01 notice reply & appeal this means registrations, notices and first appeals are handled under Odisha state code 21, with writ remedies before the Orissa High Court (Cuttack).
Which authorities handle GST DRC-01 notice reply & appeal for a business in Bhubaneswar?
| GST state code | 21 |
|---|---|
| High Court | Orissa High Court (Cuttack) |
| Professional tax | Applicable in Odisha |
| Shops and Establishments Act | Odisha Shops and Commercial Establishments Act, 1956 |
| Income-tax region (Pr. CCIT) | Pr. CCIT Odisha (Bhubaneswar) |
| Nearest Virtual Auditor office | Chennai head office — G-131, Ground Floor, Phase 3, Spencer Plaza Mall, Anna Salai, Chennai 600002 (about 1,199 km by road from Bhubaneswar) |
Bhubaneswar companies file with ROC-cum-OL Cuttack; writ remedies lie before the Orissa High Court (Cuttack); GSTINs in Odisha begin with state code 21.
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
- 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.