Section 73 vs Section 74 GST Notice — The 10% vs 100% Penalty Difference Every Small Business Owner Must Know (2026 Guide with DRC-01 Reply Format)
2 May 2026 · GST Clarity AI
Got a DRC-01 show cause notice? The section number on it decides whether you pay 10% or 100% penalty. Section 73 vs Section 74 explained in simple Hindi and English — with a decision tree, payment timeline, sample DRC-06 reply, and the new Section 74A for FY 2024-25 onwards.
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