GST DRC-01 Notice Reply & Appeal in Dadra Nagar Haveli and Daman Diu
Last updated: 17 Oct 2026
Quick Answer: Virtual Auditor provides GST DRC-01 notice reply & appeal for businesses in Dadra & Nagar Haveli and Daman & Diu — remotely, with meetings by video or at our Mumbai office. GST registrations and notices for Dadra & Nagar Haveli and Daman & Diu fall under the Dadra & Nagar Haveli and Daman & Diu GST administration (state code 26). Starts from ₹15,000 professional fees (govt fees extra); Standard turnaround is 7–10 working days.
Compliance Information
ROC: ROC Ahmedabad. Pincode: 396210.
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 Dadra & Nagar Haveli and Daman & Diu?
ROC-cum-OL Goa (Daman & Diu) / ROC Ahmedabad (Dadra & Nagar Haveli) has jurisdiction over companies with a registered office in Dadra & Nagar Haveli and Daman & Diu. Virtual Auditor files SPICe+, PAS-3, SH-7 and annual returns with that office on your behalf.
What is the GST state code for Dadra & Nagar Haveli and Daman & Diu?
The GST state code for Dadra & Nagar Haveli and Daman & Diu is 26; it forms the first two digits of every GSTIN registered in the state, and notices and appeals are handled by the Dadra & Nagar Haveli and Daman & Diu administration with writ remedies before the Bombay High Court.
Do you have an office in Dadra & Nagar Haveli and Daman & Diu?
No. Dadra & Nagar Haveli and Daman & Diu is served remotely from our Mumbai 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 Dadra and Nagar Haveli and Daman and Diu — DRC-01, DRC-01A, and Beyond
DNH-DD combines tax-incentive-driven manufacturing (chemicals, plastics, engineering) and tourism, with established corporate compliance infrastructure. GST notices in Dadra and Nagar Haveli and Daman and Diu 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 Dadra and Nagar Haveli and Daman and Diu?
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 Dadra and Nagar Haveli and Daman and Diu 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 Dadra and Nagar Haveli and Daman and Diu 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 Dadra and Nagar Haveli and Daman and Diu 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 Dadra & Nagar Haveli and Daman & Diu
DRC-01 notices to Dadra & Nagar Haveli and Daman & Diu-based GSTINs (state-code 26 (post-merger consolidated)) 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 Mumbai (Surat / Vapi cases routed).
The economic mix of Dadra & Nagar Haveli and Daman & Diu runs across tourism (Diu coast), textile processing, electronics — sectors that consistently dominate the regulatory case-load and the profile of the engagements we field from this jurisdiction. Notable industrial enclaves include DNH SEZ Silvassa, Daman Industrial Estate. On the AD-Bank side, HDFC and Axis at Silvassa/Vapi cover most FEMA-CG; Mumbai AD branches anchor complex ECB and ODI.
The merged DNH-DD UT (effective 26 January 2020) inherited a manufacturing density rare for any UT — Silvassa and Vapi together host one of India's largest plastic-processing clusters, and the legacy area-based excise regime built deep multinational FDI presence.
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. For Dadra & Nagar Haveli and Daman & Diu-based taxpayers, the section-categorisation contest is often the most consequential first-line defence.
Common DRC-01 Allegations in Dadra & Nagar Haveli and Daman & Diu
Recurring DRC-01 themes for Dadra & Nagar Haveli and Daman & Diu-based GSTINs in plastics & polymer (Silvassa-Vapi belt) and textile processing: 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 — Dadra & Nagar Haveli and Daman & Diu Coverage
Virtual Auditor's GST DRC-01/DRC-07 practice covers notice analysis, reply drafting, personal hearing representation, GSTAT appeals, writ petitions through the Dadra & Nagar Haveli and Daman & Diu High Court, and end-to-end demand-defence — anchored by named-partner ownership. Free 30-minute consultation: +91 99622 60333.
Dadra & Nagar Haveli and Daman & Diu: compliance facts for GST DRC-01 notice reply & appeal
Dadra and Nagar Haveli and Daman and Diu form one of India's densest small-scale manufacturing belts — plastics, textiles, chemicals, engineering and pharma units at Silvassa, Vapi-adjacent Dadra and Daman — built on the area's historic tax incentives and proximity to Mumbai and Surat. Company filings go to ROC Goa (Daman and Diu) or ROC Ahmedabad (Dadra and Nagar Haveli) and litigation to the Bombay High Court; NCLT Ahmedabad and the Ahmedabad and Surat ITAT benches hear company and tax matters. For GST DRC-01 notice reply & appeal this means registrations, notices and first appeals are handled under Dadra & Nagar Haveli and Daman & Diu state code 26, with writ remedies before the Bombay High Court.
Which authorities handle GST DRC-01 notice reply & appeal for a business in Dadra & Nagar Haveli and Daman & Diu?
| GST state code | 26 |
|---|---|
| High Court | Bombay High Court |
| Shops and Establishments Act | Goa, Daman and Diu Shops and Establishments Act, 1973 / Bombay Shops Act as applicable |
| Income-tax region (Pr. CCIT) | Pr. CCIT Gujarat (Ahmedabad) |
| Nearest Virtual Auditor office | Mumbai office — Workafella, AK Estate, SV Road, off Veer Savarkar Flyover, Goregaon West, Mumbai 400062 (about 163 km by road from Dadra & Nagar Haveli and Daman & Diu) |
Dadra & Nagar Haveli and Daman & Diu companies file with ROC-cum-OL Goa (Daman & Diu) / ROC Ahmedabad (Dadra & Nagar Haveli); writ remedies lie before the Bombay High Court; GSTINs in Dadra & Nagar Haveli and Daman & Diu begin with state code 26.
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.