TMI BlogServing of the summary of notice in FORM GST DRC-01 and uploading of summary of order in FORM GST DRC-07 electronically on the portal by the proper officerX X X X Extracts X X X X X X X X Extracts X X X X ..... Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, dated the 23rd November 2023 To, All the Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax All the Principal Directors General/ Directors General of Central Tax Madam/Sir, Subject: Serving of the summary of notice in FORM GST DRC-01 and uplo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2017 (herein after referred to as the CGST Rules) as per which, along with the notices issued under section 52 or section 73 or section 74 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 of CGST Act, a summary of such notice is also required to be served by the proper officer electronically on the portal in FORM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ummary of the notices issued under section 52 or section 73 or section 74 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 of CGST Act, electronically on the portal in FORM GST DRC-01 , or are not uploading the summary of the order issued under section 52 or section 62 or section 63 or section 64 or section 73 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under CGST Rules may adversely impact record keeping under GST. Further, such an action may also impact further proceedings of appeal and/ or recovery to be done seamlessly on the portal. 5. The proper officers are accordingly directed to ensure that summary of the notices issued under section 52 or section 73 or section 74 or section 122 or section 123 or section 124 or section 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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