TMI BlogDisaster Management - instructions to officersX X X X Extracts X X X X X X X X Extracts X X X X ..... a show cause notice in Form DRC-1 requesting him to pay the amount specified in the notice along with interest (@ 18%) and penalty. The proper officer may serve a statement containing input tax wrongly availed in Form DRC-2. Upon receipt of DRC-1 and 2, if the taxpayer pays the tax along with interest within 30 days of issue of SCN, no penalty shall be payable and all proceedings in respect of the said notice shall be deemed to be concluded. However the taxpayer can pay the amount of tax along with interest on the basis of his own asertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment. The proper officer shall after considering the reply if any, determine the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It-em HSN Rate of tax Inv-oice No. and date Su-pp-lier GS-TIN Tot-al Inv-oice Val-ue Qu-an-tity (b) Stock lost/damaged for which ITC not availed. (inward supply during August or Return not filed). (i) Goods statement for traders Sl. No. Item HSN Quan-tity Value Rate of tax Invoice No. and date Supp-lier GST-IN Whether entire quantity damaged If No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) Finished/semi finished goods for manufactures Sl. No. It-em HSN Qu-an-tity Val-ue Rate of tax Val-ue of raw mate-rial cons-umed It-em HSN Rate of tax Bill of Su-pp-ly/ Inv-oice No. and date Su-pp-lier GS-TIN Tot-al Inv-oice Val-ue Qu-an-tity (4) Conduct field visit to ascertain the genuineness of the damage reported (5) Cross verify the damage/loss statement with GST data in Backend system. Further instructions a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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