Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
Home Acts & Rules GST Rules Central Goods and Services Tax Rules, 2017 Chapters List Chapter XVIII DEMANDS AND RECOVERY This
← Previous Next →
  • Login
  • Notifications
  • Plus+

 

User Login
Username  
Password  
Stay sign in     

Forget password       New User/ Regiser


Annual Subscription Options

+ One Month package for Short Duration/ One time users



 

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

Extract

..... (1) of Section 74, as the case may be, shall 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 suc .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

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

X X   X X   Extracts   X X   X X

..... 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 tax, interest and penalty payable by the person chargeable with tax. (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has been passed in accordance with the provisions of section 161 or where an order uploaded on the system has been withdrawn, a summary of the rectification order or of the withdrawal order shall be uploaded electronically by the proper officer in FORM GST DRC-08.]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 Notification No. 28/2018 - Central Tax dated 19-06-2018 2. Inserted vide Notificati .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

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

X X   X X   Extracts   X X   X X

..... te 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 and penalty payable by the person chargeable with tax. (6) The order referred to in s .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

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

X X   X X   Extracts   X X   X X

 

← Previous Next →

 

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||