Electronic liability ledger posting of departmental tax demands via Form DRC 07 mandated to ensure proper recording and recovery. Instruction requires posting departmental tax demands to the taxpayer's electronic liability ledger using Form GST DRC 07 via the GSTN portal accessed through APTis, with IT-enabled MIS reporting. Officers must select appropriate demand heads and grounds (such as classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, place of supply, and excess refund released) and ensure enforcement and refund demands are entered so collections appear on the electronic liability ledger and cannot be misapplied.
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.
Electronic liability ledger posting of departmental tax demands via Form DRC 07 mandated to ensure proper recording and recovery.
Instruction requires posting departmental tax demands to the taxpayer's electronic liability ledger using Form GST DRC 07 via the GSTN portal accessed through APTis, with IT-enabled MIS reporting. Officers must select appropriate demand heads and grounds (such as classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, place of supply, and excess refund released) and ensure enforcement and refund demands are entered so collections appear on the electronic liability ledger and cannot be misapplied.
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