Serving of the summary of notice in FORM GST DRC-01 and uploading of summary of order in FORM GST DRC-07 electronically on the portal by the proper officer
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Electronic service of notice summaries required; officers must upload DRC 01 and DRC 07 on portal for compliance. Proper officers must serve notice summaries electronically on the GST portal in FORM GST DRC-01 and upload order summaries in FORM GST DRC-07, as required by rule 142 of the CGST Rules. Notices concerning demand, recovery, incorrect input tax credit, erroneous refunds, interest or penalties, and orders specifying tax, interest and penalty, must be made available electronically to enable recordkeeping, tracking of proceedings, appeals and recovery. Field formations relying on manual issuance are directed to comply and supervisory officers must ensure adherence; implementation issues should be reported to the Board.
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 service of notice summaries required; officers must upload DRC 01 and DRC 07 on portal for compliance.
Proper officers must serve notice summaries electronically on the GST portal in FORM GST DRC-01 and upload order summaries in FORM GST DRC-07, as required by rule 142 of the CGST Rules. Notices concerning demand, recovery, incorrect input tax credit, erroneous refunds, interest or penalties, and orders specifying tax, interest and penalty, must be made available electronically to enable recordkeeping, tracking of proceedings, appeals and recovery. Field formations relying on manual issuance are directed to comply and supervisory officers must ensure adherence; implementation issues should be reported to the Board.
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