GST DRC-01 Notice Reply & Appeal in Maharashtra
Last updated: 17 Oct 2026
Quick Answer: Virtual Auditor provides GST DRC-01 notice reply & appeal for businesses in Maharashtra from our Mumbai office in Goregaon West and online across the state. GST registrations and notices for Maharashtra fall under the Maharashtra GST administration (state code 27). Starts from ₹15,000 professional fees (govt fees extra); Standard turnaround is 7–10 working days.
Compliance Information
ROC: ROC Mumbai. Pincode: 400001.
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 Maharashtra?
ROC Mumbai (Mumbai region) / ROC Pune (Pune region) has jurisdiction over companies with a registered office in Maharashtra. Virtual Auditor files SPICe+, PAS-3, SH-7 and annual returns with that office on your behalf.
What is the GST state code for Maharashtra?
The GST state code for Maharashtra is 27; it forms the first two digits of every GSTIN registered in the state, and notices and appeals are handled by the Maharashtra administration with writ remedies before the Bombay High Court.
Do you have an office in Maharashtra?
Yes. Our Mumbai office — Workafella, AK Estate, SV Road, off Veer Savarkar Flyover, Goregaon West, Mumbai 400062. Clients elsewhere in Maharashtra are served online, with meetings by video or at this 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 Maharashtra — DRC-01, DRC-01A, and Beyond
Maharashtra is India's financial and industrial capital, with Mumbai anchoring BFSI and Pune-Aurangabad anchoring automotive and engineering manufacturing.
Get Started — Free 30-Minute Consultation
To discuss your specific Maharashtra 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 Maharashtra
DRC-01 notices to Maharashtra-based GSTINs (state-code 27) 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 (multiple benches) / Pune / Nagpur.
The economic mix of Maharashtra runs across auto (Chakan-Talegaon, Aurangabad), financial services (BFSI HQs at Mumbai), engineering & textiles (Vidarbha, Marathwada) — sectors that consistently dominate the regulatory case-load and the profile of the engagements we field from this jurisdiction. Notable industrial enclaves include Hinjewadi Rajiv Gandhi Infotech Park, Magarpatta SEZ Pune. On the AD-Bank side, Mumbai is India's primary AD-Cat-I market; every foreign bank with an India licence operates a Mumbai AD branch; complex ECB/ODI/FCY structures are almost always anchored here.
Maharashtra is the top contributor to India's GSDP (~14%) and corporate-tax base; Mumbai houses the headquarters of RBI, SEBI, BSE, NSE, IRDAI, and the largest concentration of listed companies in the country.
Common DRC-01 Allegations in Maharashtra
Recurring DRC-01 themes for Maharashtra-based GSTINs in financial services (BFSI HQs at Mumbai) and petrochemicals (Mahul, Trombay): 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.
Maharashtra: compliance facts for GST DRC-01 notice reply & appeal
Maharashtra is India's financial and corporate capital: Mumbai hosts the RBI, SEBI, both stock exchanges and most fund houses and conglomerate head offices; Pune is the auto, engineering and IT belt; Nagpur, Nashik and Aurangabad add manufacturing and agro-processing. The Maharashtra Stamp Act is one of the most actively enforced in the country, which matters for share transfers, agreements and leases. Companies file with ROC Mumbai or ROC Pune, litigate before the Bombay High Court, and NCLT Mumbai is the country's busiest insolvency bench. For GST DRC-01 notice reply & appeal this means registrations, notices and first appeals are handled under Maharashtra state code 27, with writ remedies before the Bombay High Court.
Which authorities handle GST DRC-01 notice reply & appeal for a business in Maharashtra?
| GST state code | 27 |
|---|---|
| High Court | Bombay High Court |
| Professional tax | Applicable in Maharashtra |
| Shops and Establishments Act | Maharashtra Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2017 |
| Income-tax region (Pr. CCIT) | Pr. CCIT Mumbai / Pune / Nagpur |
| Serving Virtual Auditor office | Mumbai office — Workafella, AK Estate, SV Road, off Veer Savarkar Flyover, Goregaon West, Mumbai 400062 |
Maharashtra companies file with ROC Mumbai (Mumbai region) / ROC Pune (Pune region); writ remedies lie before the Bombay High Court; GSTINs in Maharashtra begin with state code 27.
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.