GST DRC-01 Notice Reply & Appeal in Kolkata
Last updated: 14 Oct 2026
Quick Answer: Virtual Auditor provides GST DRC-01 notice reply & appeal for businesses in Kolkata, West Bengal — remotely, with meetings by video or at our Chennai head office, about 1,633 km away. GST registrations and notices for Kolkata fall under the West Bengal GST administration (state code 19). Starts from ₹15,000 professional fees (govt fees extra); Standard turnaround is 7–10 working days.
Compliance Information
ROC: ROC Kolkata. Pincode: 700001.
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 Kolkata?
ROC Kolkata has jurisdiction over companies with a registered office in West Bengal. Virtual Auditor files SPICe+, PAS-3, SH-7 and annual returns with that office on your behalf.
What is the GST state code for West Bengal?
The GST state code for West Bengal is 19; it forms the first two digits of every GSTIN registered in the state, and notices and appeals are handled by the West Bengal administration with writ remedies before the Calcutta High Court.
Do you have an office in Kolkata?
No. Kolkata is served remotely from our Chennai head office, about 1,633 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 Kolkata — DRC-01, DRC-01A, and Beyond
Kolkata anchors East India's traditional industry — jute, tea, engineering — alongside emerging fintech and education-sector businesses. Calcutta High Court, ITAT Kolkata bench, and the established CA fraternity provide depth for corporate compliance work.
Why CA V. Viswanathan and Virtual Auditor for Kolkata?
Virtual Auditor is led by CA V. Offices in Chennai, Bangalore, and Mumbai serve clients across West Bengal 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 Kolkata 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 Kolkata
DRC-01 notices to Kolkata-based GSTINs (state-code 19) 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 (multiple benches).
Kolkata hosts ROC Kolkata (the largest ROC in eastern India by entity count), High Court of Calcutta (the oldest High Court in India), ITAT Kolkata principal bench, NCLT Kolkata bench, and the Manikanchan SEZ at Salt Lake (gems & jewellery). The New Town Rajarhat IT corridor employs the third-largest IT workforce in eastern India.
The economic mix of Kolkata runs across tea (Darjeeling, Dooars), IT/ITES (Salt Lake Sector V, New Town Rajarhat), jute & jute products (about 70% of India's jute output) — sectors that consistently dominate the regulatory case-load and the profile of the engagements we field from this jurisdiction. Notable industrial enclaves include Wipro / TCS SEZ Rajarhat, Salt Lake Sector V Manikanchan SEZ (gems & jewellery). On the AD-Bank side, Kolkata is the largest AD-I market in Eastern India; SBI, HDFC, ICICI, Axis run dedicated tea-export and jute desks; Bantala leather cluster anchors at HDFC/YES Bank.
West Bengal contributes about 70% of India's jute production and 25% of the world's Darjeeling tea (a GI-tagged product), with the Salt Lake-Rajarhat IT corridor employing the third-largest IT workforce in eastern India.
Common DRC-01 Allegations in Kolkata
Recurring DRC-01 themes for Kolkata-based GSTINs in jute & jute products (about 70% of India's jute output) and tea (Darjeeling, Dooars): 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.
Kolkata: compliance facts for GST DRC-01 notice reply & appeal
Kolkata is eastern India's financial and trading centre — tea, jute and engineering houses, the Salt Lake and New Town IT sector, and one of the country's oldest professional communities — and the seat of ROC Kolkata, the Calcutta High Court, NCLT Kolkata and ITAT Kolkata, which also serve Bihar, Jharkhand and the islands. For GST DRC-01 notice reply & appeal this means registrations, notices and first appeals are handled under West Bengal state code 19, with writ remedies before the Calcutta High Court.
Which authorities handle GST DRC-01 notice reply & appeal for a business in Kolkata?
| GST state code | 19 |
|---|---|
| High Court | Calcutta High Court |
| Professional tax | Applicable in West Bengal |
| Shops and Establishments Act | West Bengal Shops and Establishments Act, 1963 |
| 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 1,633 km by road from Kolkata) |
Kolkata companies file with ROC Kolkata; writ remedies lie before the Calcutta High Court; GSTINs in West Bengal begin with state code 19.
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.