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<h1>GST Officers Must Use Electronic Forms for Notices and Orders, Ensuring Compliance with Rule 142 of CGST Rules.</h1> The circular from the Ministry of Finance's GST Policy Wing mandates that proper officers must electronically serve and upload summaries of notices and orders on the GST portal using FORM GST DRC-01 and FORM GST DRC-07, respectively. This requirement, under rule 142 of the CGST Rules, ensures compliance with sections of the CGST Act related to tax recovery and penalties. The directive addresses concerns about some officers serving documents manually, which violates CGST Rules and could impact record-keeping and subsequent legal proceedings. Senior officials are instructed to supervise compliance, and any implementation issues should be reported to the Board.