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Home Acts & Rules GST Rules Central Goods and Services Tax Rules, 2017 Chapters List Chapter XVIII DEMANDS AND RECOVERY This

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Rule 142 - Notice and order for demand of amounts payable under the Act. - Central Goods and Services Tax Rules, 2017

Extract

..... n (1) of Section 74, as the case may be, 9[communicate] the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A.] (2) 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, or where any person makes payment of tax, interest, penalty or any other amount due in accordance with the provisions of the Act 6[, whether on his own ascertainment or, as communicated by the proper officer under sub-rule (1A),] he shall inform the proper officer of such .....

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Rule 142 - Notice and order for demand of amounts payable under the Act. - Central Goods and Services Tax Rules, 2017

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..... ction 73 or section 74 or section 75 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of 11[tax, interest and penalty, as the case may be, payable by the person concerned]. (6) The order referred to in sub-rule (5) shall be treated as the notice for recovery. (7) Where a rectification of the order has been passed in accordance with the provisions of section 161 or where an order uploaded on the system has been withdrawn, a summary of the rectification order or of the withdrawal order shall be uploaded electronically by the proper officer in FORM GST DRC-08.] ********* Notes 1. Inserted vide .....

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Rule 142 - Notice and order for demand of amounts payable under the Act. - Central Goods and Services Tax Rules, 2017

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..... 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. (4) 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. (5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74 3[or sub-section (12) of section 75] or sub-section (3) of section 76 2[or section 125] 1[or section 129 or section 130] shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest a .....

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Rule 142 - Notice and order for demand of amounts payable under the Act. - Central Goods and Services Tax Rules, 2017

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  1. 40/2021 - Dated: 29-12-2021 - Central Goods and Services Tax (Tenth Amendment) Rules, 2021.
  2. 79/2020 - Dated: 15-10-2020 - Central Goods and Services Tax (Twelveth Amendment) Rules, 2020.
  3. 49/2019 - Dated: 9-10-2019 - Central Goods and Services Tax (Sixth Amendment) Rules, 2019
  4. 16/2019 - Dated: 29-3-2019 - Central Goods and Services Tax (Second Amendment) Rules, 2019
  5. 74/2018 - Dated: 31-12-2018 - Central Goods and Services Tax (Fourteenth Amendment) Rules, 2018.
  6. 60/2018 - Dated: 30-10-2018 - Central Goods and Services Tax (Thirteenth Amendment) Rules, 2018
  7. 48/2018 - Dated: 10-9-2018 - Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017
  8. 28/2018 - Dated: 19-6-2018 - Central Goods and Services Tax (Sixth Amendment) Rules, 2018
  1. Section 76 - Tax collected but not paid to Government. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  2. Section 74 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfull-misstatement or suppression of facts. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  3. Section 73 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  4. Section 52 - Collection of tax at source. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  5. Section 161 - Rectification of errors apparent on the face of record. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  6. Section 130 - Confiscation of goods or conveyances and levy of penalty. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  7. Section 129 - Detention, seizure and release of goods and conveyances in transit - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  8. Section 127 - Power to impose penalty in certain cases. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  9. Section 125 - General penalty. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  10. Section 124 - Fine for failure to furnish statistics. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  11. Section 123 - Penalty for failure to furnish information return. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  12. Form No. GST DRC - 08 - Rectification of Order
  13. Form No. GST DRC - 07 - Summary of the order
  14. Form No. GST DRC - 06 - Reply to the Show Cause Notice
  15. Form No. GST DRC - 05 - Intimation of conclusion of proceedings
  16. Form No. GST DRC - 04 - Acknowledgement of acceptance of payment made voluntarily
  17. Form No. GST DRC - 03 - Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement or intimation of tax ascertained through FORM GST DRC-01A
  18. Form No. GST DRC - 02 - Summary of Statement
  19. Form No. GST DRC - 01 - Summary of Show Cause Notice