GST demand notices require electronic summaries and specified forms for payment, intimations, and recovery rectifications. Rule 142 establishes an electronic workflow: proper officers must upload summaries of notices and statements in specified DRC forms (DRC-01, DRC-02). ... Summary
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GST demand notices require electronic summaries and specified forms for payment, intimations, and recovery rectifications.
Rule 142 establishes an electronic workflow: proper officers must upload summaries of notices and statements in specified DRC forms (DRC-01, DRC-02). Officers may pre-communicate liabilities in Part A of FORM GST DRC-01A; recipients may respond or partially pay in Part B and receive Part C intimation. Payments before formal notice are intimated in FORM GST DRC-03 with acknowledgement in DRC-04; crediting such payments against demands can be effected via FORM GST DRC-03A unless proceedings are concluded by FORM GST DRC-05. Representations use DRC-06; order summaries are uploaded in DRC-07 and treated as recovery notices; rectifications or withdrawals are uploaded in DRC-08.
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