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The proper officer shall serve, along with the
- notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub- section (2) of section 76, a summary thereof electronically in FORM GST DRC-01 ,
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statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in
FORM GST DRC-02
, specifying therein the details of the amount payable.
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Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub- section (5) of section 74, he shall inform the proper officer of such payment in
FORM GST DRC-03
and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in
FORM GST DRC–04
.
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Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in
FORM GST DRC-03
and the proper officer shall issue an order in
FORM GST DRC-05
concluding the proceedings in respect of the said notice.
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The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be in
FORM GST DRC-06
.
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A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be uploaded electronically in
FORM GST DRC-07
, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax
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The order referred to in sub-rule (5) shall be treated as the notice for recovery.
- Any rectification of the order, in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08.
Rule 142 GST - Notice and order for demand of amounts payable under the Act
Last updated at Dec. 16, 2024 by Teachoo
