GST DRC-01 Notice Reply & Appeal in Guwahati
Last updated: 14 Oct 2026
Quick Answer: Virtual Auditor provides GST DRC-01 notice reply & appeal for businesses in Guwahati, Assam — remotely, with meetings by video or at our Chennai head office, about 2,262 km away. GST registrations and notices for Guwahati fall under the Assam GST administration (state code 18). Starts from ₹15,000 professional fees (govt fees extra); Standard turnaround is 7–10 working days.
Compliance Information
ROC: ROC Shillong. Pincode: 781001.
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 Guwahati?
ROC Guwahati has jurisdiction over companies with a registered office in Assam. Virtual Auditor files SPICe+, PAS-3, SH-7 and annual returns with that office on your behalf.
What is the GST state code for Assam?
The GST state code for Assam is 18; it forms the first two digits of every GSTIN registered in the state, and notices and appeals are handled by the Assam administration with writ remedies before the Gauhati High Court.
Do you have an office in Guwahati?
No. Guwahati is served remotely from our Chennai head office, about 2,262 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 Guwahati — DRC-01, DRC-01A, and Beyond
Guwahati is the commercial gateway to North-East India, with services, healthcare, education, and trade dominating the corporate base. Gauhati High Court, ITAT Guwahati bench.
Why CA V. Viswanathan and Virtual Auditor for Guwahati?
Virtual Auditor is led by CA V. Offices in Chennai, Bangalore, and Mumbai serve clients across Assam 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 Guwahati 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 Guwahati
DRC-01 notices to Guwahati-based GSTINs (state-code 18) 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 Guwahati.
Guwahati hosts ROC Shillong's effective operational hub for the entire North-East, ITAT Guwahati bench (handles eight North-East states + Sikkim), and the Lokpriya Gopinath Bordoloi International Airport — the principal aviation gateway to North-East India. The Brahmaputra Cracker & Polymer Limited (Lepetkata, near Dibrugarh) anchors petrochemical FDI in upper Assam.
The economic mix of Guwahati runs across plywood & forest products, agri-processing (rice, jute), tourism — sectors that consistently dominate the regulatory case-load and the profile of the engagements we field from this jurisdiction. Notable industrial enclaves include No active multi-product SEZ; export units claim NEIDS 2017 capital, GST and transport subsidies. On the AD-Bank side, SBI Guwahati and ICICI/HDFC mid-corporate desks in Guwahati handle the bulk of FEMA-CG filings for upper Assam tea exporters.
Assam contributes more than half of India's domestic tea output and over 12% of natural-gas production, and qualifies for NEIDS 2017's 30% Central Capital Investment Incentive on plant & machinery.
Common DRC-01 Allegations in Guwahati
Recurring DRC-01 themes for Guwahati-based GSTINs in tea (largest single-state producer in India) and petroleum & natural gas (Digboi, Numaligarh): 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.
Guwahati: compliance facts for GST DRC-01 notice reply & appeal
Guwahati is the gateway city of the North East — wholesale trade, tea auctions, oil refining at Noonmati, and the regional offices of banks, insurers and central agencies — and the seat of ROC Guwahati, the Gauhati High Court, NCLT Guwahati and ITAT Guwahati for all seven states. For GST DRC-01 notice reply & appeal this means registrations, notices and first appeals are handled under Assam state code 18, with writ remedies before the Gauhati High Court.
Which authorities handle GST DRC-01 notice reply & appeal for a business in Guwahati?
| GST state code | 18 |
|---|---|
| High Court | Gauhati High Court |
| Professional tax | Applicable in Assam |
| Shops and Establishments Act | Assam Shops and Establishments Act, 1971 |
| Income-tax region (Pr. CCIT) | Pr. CCIT North East Region (Guwahati) |
| Nearest Virtual Auditor office | Chennai head office — G-131, Ground Floor, Phase 3, Spencer Plaza Mall, Anna Salai, Chennai 600002 (about 2,262 km by road from Guwahati) |
Guwahati companies file with ROC Guwahati; writ remedies lie before the Gauhati High Court; GSTINs in Assam begin with state code 18.
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.