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of <h1>Rule 142A: Electronic Upload of Tax Demand Summaries in GST DRC-07A and Updates via DRC-08A for Liability Register.</h1> Rule 142A of the Central Goods and Services Tax Rules, 2017 outlines the procedure for recovering dues under existing laws. It mandates that a summary of any order creating a demand for tax, interest, penalty, fee, or other dues, which becomes recoverable due to proceedings under existing laws, be uploaded electronically in FORM GST DRC-07A on the common portal. This demand is then recorded in Part II of the Electronic Liability Register. If the order is later rectified, modified, quashed, or recovered under existing laws, a summary must be uploaded in FORM GST DRC-08A, and the register updated accordingly.
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