Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Electronic procedure for demanding and recovering amounts under Act using FORM DRC series, payments, submissions, and closure</h1> The rule prescribes electronic procedures for demanding and recovering amounts under the Act: the proper officer must issue summaries of notices and statements in specified FORM GST DRC series; may communicate proposed tax, interest and penalty via Part A of FORM DRC-01A before serving notice; taxpayers may pay and intimate payment in FORM DRC-03 (with acknowledgment DRC-04), make submissions or partial payments via Part B of DRC-01A, and seek crediting via DRC-03A; timely payments prompt issuance of DRC-05 concluding proceedings; representations and replies use DRC-06; orders, rectifications or withdrawals are summarized in DRC-07/08 and treated as recovery notices.