Last updated: 17 Oct 2026

Virtual Auditor

GST Notice Reply in Odisha

Last updated: 17 Oct 2026

Quick answer: Virtual Auditor provides GST DRC-01 notice reply & appeal for businesses in Odisha — remotely, with meetings by video or at our Chennai head office. GST registrations and notices for Odisha fall under the Odisha GST administration (state code 21). Starts from ₹15,000 + 18% GST professional fees (govt fees extra); Standard turnaround is 7–10 working days.

Odisha — the local picture for GST DRC-01 notice reply & appeal

Odisha is a steel, aluminium and mining economy — Rourkela, Angul, Jharsuguda and the Paradip port and petrochemical complex — with Bhubaneswar growing as an IT and services centre and Cuttack as the traditional trading hub. Mining lease holders, EPC contractors and plant suppliers form the corporate base, and Startup Odisha is an active state programme. Companies file with ROC-cum-OL Cuttack, litigate before the Orissa High Court at Cuttack, and NCLT Cuttack and ITAT Cuttack hear company and tax matters. For GST DRC-01 notice reply & appeal this means registrations, notices and first appeals are handled under Odisha state code 21, with writ remedies before the Orissa High Court (Cuttack).

What is gst drc-01 notice reply & appeal? Expert CA representation for DRC-01 show cause notices, ITC mismatch (Section 73/74), and Appellate Authority appeals.

GST DRC-01 Notice Reply & Appeal is a professional service offered by Virtual Auditor, an AI-powered CA and IBBI Registered Valuer firm (IBBI/RV/03/2019/12333) led by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV), serving clients in Odisha since 2012.

GST DRC-01 Notice Reply & Appeal in Odisha

The ROC Cuttack handles company registrations and filings for Odisha. Stamp duty: As per state schedule. Professional tax: applicable in Odisha at the state slab rates.

Full service details, methodology and statutory references: https://virtualauditor.in/gst-demand-order-reply

Odisha-Specific Compliance Information

ROC Office | ROC Cuttack

State Capital | Bhubaneswar

Stamp Duty | As per state schedule

Professional tax | applicable in Odisha at the state slab rates

Pincode (Capital) | 751001

Indicative Fee Structure

ServiceFee
GST Notice ReplyStarts from ₹15,000 + 18% GST + govt fees
ConsultationComplimentary 30 minutes

*Prices are indicative. Actual fees depend on complexity and regulatory requirements. Contact us for a detailed quote.

Engagement terms — reviewed 25 October 2026

  • Fee: Reply to a notice (ASMT-10, DRC-01A, DRC-01) from ₹15,000 + 18% GST. Appeal under section 107 from ₹20,000 + 18% GST. The statutory pre-deposit, any tribunal fees and amounts paid under protest are the taxpayer's.
  • Extra / not included: Personal hearing attendance is included for the reply or appeal; a further appeal or writ is a separate engagement. No outcome is guaranteed.
  • Turnaround: Reply drafted within 7 working days from receipt of complete information and the advance payment and in any case before the date fixed in the notice.
  • Who signs: Filings and replies are prepared and signed by V. Viswanathan FCA or another qualified Chartered Accountant of the practice, depending on the engagement.
  • Entity: Engagement letter and invoice are issued by Virtual Auditor Private Limited.
  • What to send first: Send the notice or order with its date of service, the tax period, GST login, and the returns and reconciliations for that period.
  • Next step: Send your enquiry on WhatsApp to +91 99622 60333; we confirm the scope, fee and timeline in writing before work starts.

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.

Frequently Asked Questions

Which Registrar of Companies handles filings for a company in Odisha?
ROC-cum-OL Cuttack has jurisdiction over companies with a registered office in Odisha. Virtual Auditor files SPICe+, PAS-3, SH-7 and annual returns with that office on your behalf.
What is the GST state code for Odisha?
The GST state code for Odisha is 21; it forms the first two digits of every GSTIN registered in the state, and notices and appeals are handled by the Odisha administration with writ remedies before the Orissa High Court (Cuttack).
Do you have an office in Odisha?
No. Odisha 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.

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GST DRC-01 Notice Reply in Odisha

DRC-01 notices to Odisha-based GSTINs (state-code 21) 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 Cuttack.

The economic mix of Odisha runs across aluminium & bauxite (NALCO, Vedanta Lanjigarh), IT/ITES (Bhubaneswar Infovalley), steel (Tata Steel Kalinganagar, JSPL Angul, Rourkela Steel Plant) — sectors that consistently dominate the regulatory case-load and the profile of the engagements we field from this jurisdiction. Notable industrial enclaves include Infocity Bhubaneswar IT/ITES SEZ, Paradip Petroleum SEZ. On the AD-Bank side, SBI, IDBI, HDFC at Bhubaneswar/Cuttack handle metals/refining FEMA work; Paradip refinery cluster anchors major FCY borrowings via Mumbai AD branches.

Odisha hosts India's largest aluminium smelter capacity, contributes 50% of national bauxite output, and the IPR 2022 offers SGST reimbursement of 100% for mega industries with over 1,000 employees.

Common DRC-01 Allegations in Odisha

Recurring DRC-01 themes for Odisha-based GSTINs in aluminium & bauxite (NALCO, Vedanta Lanjigarh) and steel (Tata Steel Kalinganagar, JSPL Angul, Rourkela Steel Plant): 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.

Odisha: compliance facts for GST DRC-01 notice reply & appeal

Odisha is a steel, aluminium and mining economy — Rourkela, Angul, Jharsuguda and the Paradip port and petrochemical complex — with Bhubaneswar growing as an IT and services centre and Cuttack as the traditional trading hub. Mining lease holders, EPC contractors and plant suppliers form the corporate base, and Startup Odisha is an active state programme. Companies file with ROC-cum-OL Cuttack, litigate before the Orissa High Court at Cuttack, and NCLT Cuttack and ITAT Cuttack hear company and tax matters. For GST DRC-01 notice reply & appeal this means registrations, notices and first appeals are handled under Odisha state code 21, with writ remedies before the Orissa High Court (Cuttack).

Which authorities handle GST DRC-01 notice reply & appeal for a business in Odisha?

GST state code21
High CourtOrissa High Court (Cuttack)
Professional taxApplicable in Odisha
Shops and Establishments ActOdisha Shops and Commercial Establishments Act, 1956
Income-tax region (Pr. CCIT)Pr. CCIT Odisha (Bhubaneswar)
Nearest Virtual Auditor officeChennai head office — G-131, Ground Floor, Phase 3, Spencer Plaza Mall, Anna Salai, Chennai (about 1,199 km by road from Odisha)

Odisha companies file with ROC-cum-OL Cuttack; writ remedies lie before the Orissa High Court (Cuttack); GSTINs in Odisha begin with state code 21.

Statutory references for this service are on the national GST DRC-01 notice reply & appeal page: https://virtualauditor.in/gst-demand-order-reply

Checked 2026-10-14 against MCA · NCLT · CBIC · ITAT.

Virtual Auditor across India

What has changed in the law — reviewed October 2026

Full note on the national page.