Recovery of dues under existing laws: upload summaries for GST recovery and post demands in the electronic liability register. Summaries of orders creating tax, interest, penalty, fee or other dues under existing laws that remain unrecovered may be uploaded on the common portal in FORM GST DRC-07A and the demand posted in Part II of the Electronic Liability Register in FORM GST PMT-01; where such uploaded demands are rectified, modified, quashed or recovered under the existing law, a summary must be uploaded in FORM GST DRC-08A and the Part II entry in FORM GST PMT-01 updated accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Recovery of dues under existing laws: upload summaries for GST recovery and post demands in the electronic liability register.
Summaries of orders creating tax, interest, penalty, fee or other dues under existing laws that remain unrecovered may be uploaded on the common portal in FORM GST DRC-07A and the demand posted in Part II of the Electronic Liability Register in FORM GST PMT-01; where such uploaded demands are rectified, modified, quashed or recovered under the existing law, a summary must be uploaded in FORM GST DRC-08A and the Part II entry in FORM GST PMT-01 updated accordingly.
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