GST DRC-01 Notice Reply & Appeal in Mizoram
Last updated: 17 Oct 2026
Quick Answer: Virtual Auditor provides GST DRC-01 notice reply & appeal for businesses in Mizoram — remotely, with meetings by video or at our Chennai head office. GST registrations and notices for Mizoram fall under the Mizoram GST administration (state code 15). Starts from ₹15,000 professional fees (govt fees extra); Standard turnaround is 7–10 working days.
Compliance Information
ROC: ROC Shillong. Pincode: 796001.
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 Mizoram?
ROC Guwahati has jurisdiction over companies with a registered office in Mizoram. Virtual Auditor files SPICe+, PAS-3, SH-7 and annual returns with that office on your behalf.
What is the GST state code for Mizoram?
The GST state code for Mizoram is 15; it forms the first two digits of every GSTIN registered in the state, and notices and appeals are handled by the Mizoram administration with writ remedies before the Gauhati High Court (Aizawl Bench).
Do you have an office in Mizoram?
No. Mizoram is served remotely from our Chennai head 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 Mizoram — DRC-01, DRC-01A, and Beyond
Mizoram combines trade, services, and emerging tourism activity.
Get Started — Free 30-Minute Consultation
To discuss your specific Mizoram 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 Mizoram
DRC-01 notices to Mizoram-based GSTINs (state-code 15) 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.
The economic mix of Mizoram runs across small-scale food processing, handloom (Puanchei, Puan textiles), 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 SEZ; NEIDS 2017 and Trans-Asia corridor (Kaladan multi-modal) incentives applicable. On the AD-Bank side, SBI Aizawl is the principal AD-I; almost all complex FEMA filings funnel via Guwahati or Kolkata.
Mizoram has the second-highest literacy rate in India and ST-member income within the state is exempt under Section 10(26); NEIDS 2017 plus Kaladan multi-modal access gives Mizoram-based exporters a bespoke ASEAN logistics route.
Common DRC-01 Allegations in Mizoram
Recurring DRC-01 themes for Mizoram-based GSTINs in bamboo & forest-based products and horticulture (anthurium, oil palm pilot, Mizo chillies): 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.
Mizoram: compliance facts for GST DRC-01 notice reply & appeal
Mizoram's economy is agriculture, bamboo, horticulture and border trade through Zokhawthar, with Aizawl as the only sizeable commercial centre and a strong cooperative and church-linked institutional sector. Companies file with ROC Guwahati, the Aizawl bench of the Gauhati High Court hears writs, and NCLT and ITAT matters go to Guwahati. For GST DRC-01 notice reply & appeal this means registrations, notices and first appeals are handled under Mizoram state code 15, with writ remedies before the Gauhati High Court (Aizawl Bench).
Which authorities handle GST DRC-01 notice reply & appeal for a business in Mizoram?
| GST state code | 15 |
|---|---|
| High Court | Gauhati High Court (Aizawl Bench) |
| Professional tax | Applicable in Mizoram |
| Shops and Establishments Act | Mizoram Shops and Establishments Act, 2010 |
| 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 2,122 km by road from Mizoram) |
Mizoram companies file with ROC Guwahati; writ remedies lie before the Gauhati High Court (Aizawl Bench); GSTINs in Mizoram begin with state code 15.
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.