GST DRC-01 Notice Reply & Appeal in Patna
Last updated: 14 Oct 2026
Quick Answer: Virtual Auditor provides GST DRC-01 notice reply & appeal for businesses in Patna, Bihar — remotely, with meetings by video or at our Mumbai office, about 1,741 km away. GST registrations and notices for Patna fall under the Bihar GST administration (state code 10). Starts from ₹15,000 professional fees (govt fees extra); Standard turnaround is 7–10 working days.
Compliance Information
ROC: ROC Patna. Pincode: 800001.
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 Patna?
ROC-cum-OL Patna has jurisdiction over companies with a registered office in Bihar. Virtual Auditor files SPICe+, PAS-3, SH-7 and annual returns with that office on your behalf.
What is the GST state code for Bihar?
The GST state code for Bihar is 10; it forms the first two digits of every GSTIN registered in the state, and notices and appeals are handled by the Bihar administration with writ remedies before the Patna High Court.
Do you have an office in Patna?
No. Patna is served remotely from our Mumbai office, about 1,741 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 Patna — DRC-01, DRC-01A, and Beyond
Patna anchors Bihar's services, healthcare, and education sectors, with growing MSME and trading activity. Patna High Court, ITAT Patna bench.
Why CA V. Viswanathan and Virtual Auditor for Patna?
Virtual Auditor is led by CA V. Offices in Chennai, Bangalore, and Mumbai serve clients across Bihar 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 Patna 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 Patna
DRC-01 notices to Patna-based GSTINs (state-code 10) 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 Patna.
Patna hosts ROC Patna, the Patna High Court principal bench, ITAT Patna, and the Bihta industrial area (foods, auto-component). The Patna-Buxar-Ghazipur Eastern Dedicated Freight Corridor and the Patna Metro under construction create new logistics-FDI opportunities.
The economic mix of Patna runs across cement (Bhojpur, Rohtas), small-scale engineering, sugar — sectors that consistently dominate the regulatory case-load and the profile of the engagements we field from this jurisdiction. Notable industrial enclaves include food processing parks at Begusarai and Muzaffarpur. On the AD-Bank side, SBI Patna lead bank with PNB, Bank of Baroda also providing AD-I services; FEMA filings of any complexity often referred to Kolkata AD branches.
Bihar's Industrial Investment Promotion Policy 2016 (renewed 2022) offers up to 30% capital subsidy for textile units and 15% for general manufacturing, plus reimbursement of stamp duty and electricity duty.
Common DRC-01 Allegations in Patna
Recurring DRC-01 themes for Patna-based GSTINs in agro-processing (rice, maize, makhana — Bihar accounts for 85% of India's makhana output) and leather (Muzaffarpur): 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.
Patna: compliance facts for GST DRC-01 notice reply & appeal
Patna is Bihar's capital and its trading, education and construction hub, with the Patliputra and Bihta industrial areas and a fast-growing base of small companies and contractors. ROC-cum-OL Patna, the Patna High Court and ITAT Patna are in the city; NCLT matters go to Kolkata. For GST DRC-01 notice reply & appeal this means registrations, notices and first appeals are handled under Bihar state code 10, with writ remedies before the Patna High Court.
Which authorities handle GST DRC-01 notice reply & appeal for a business in Patna?
| GST state code | 10 |
|---|---|
| High Court | Patna High Court |
| Professional tax | Applicable in Bihar |
| Shops and Establishments Act | Bihar Shops and Establishments Act, 1953 |
| Income-tax region (Pr. CCIT) | Pr. CCIT Bihar & Jharkhand (Patna) |
| Nearest Virtual Auditor office | Mumbai office — Workafella, AK Estate, SV Road, off Veer Savarkar Flyover, Goregaon West, Mumbai 400062 (about 1,741 km by road from Patna) |
Patna companies file with ROC-cum-OL Patna; writ remedies lie before the Patna High Court; GSTINs in Bihar begin with state code 10.
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.