TMI BlogProcedure for issue of SCN and Adjudication order [Section 73 & 74]X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 a summary thereof electronically Statement of detail of amount due issued in FORM GST DRC-02 , under section 73(3) or section 74(3), a summary thereof electronically specifying therein the details of the amount payable. [ Rule 142(1) ] Voluntary payment of amount due Communication of payment of amount due Before the service of notice or statement the person chargeable with tax makes payment of the tax and interest accordance with of section 73(5) or Section 74(5) ; or where any person makes payment of tax, interest, penalty or any other amount due in accordance with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 73(9) or section 74(9) or section 76(3) or the reply to any notice i ssued under any section whose summary has been uploaded electronically in FORM GST DRC-01 under rule 142(1) shall be furnished in FORM GST DRC-06 . [ Rule 142(4) ] A summary of the order issued under section 52 or section 62 or section 63 or section 64 or section 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 tax, interest and penalty, as the case may be, payable by the person concerned. [ Rule 142(5) ] The order referred to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs of central tax need to be prescribed. Sl. No. Officer of Central Tax Monetary limit of the amount of central tax (including cess) not paid or short paid or erroneously refunded or input tax credit of central tax wrongly availed or utilized for issuance of show cause notices and passing of orders under sections 73 and 74 of CGST Act Monetary limit of the amount of integrated tax (including cess) not paid or short paid or erroneously refunded or input tax credit of integrated tax wrongly availed or utilized for issuance of show cause notices and passing of orders under sections 73 and 74 of CGST Act made applicable to matters in relation to integrated tax vide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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