Recovery certificate modification: issuance of DRC-07A under Section 142A(1) mandates adjustment or withdrawal of earlier recovery certificates. Recovery of arrears under erstwhile laws for taxpayers active in the GST period must be recovered under the CGST/UPGST Act by issuing Form DRC-07A under Section 142A(1), and the corresponding recovery certificate under the earlier law must be modified or withdrawn. Departmental recoveries require portal entry under R.C. marking with R.C. removal and DRC-07A details, reducing the erstwhile certificate amount; district-administered recoveries will not be withdrawn but will be reflected by departmental R.C. modification where ledger recoveries occurred and the modified RC supplied to the district. Form ST-45 is issued only after full recovery.
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Provisions expressly mentioned in the judgment/order text.
Recovery certificate modification: issuance of DRC-07A under Section 142A(1) mandates adjustment or withdrawal of earlier recovery certificates.
Recovery of arrears under erstwhile laws for taxpayers active in the GST period must be recovered under the CGST/UPGST Act by issuing Form DRC-07A under Section 142A(1), and the corresponding recovery certificate under the earlier law must be modified or withdrawn. Departmental recoveries require portal entry under R.C. marking with R.C. removal and DRC-07A details, reducing the erstwhile certificate amount; district-administered recoveries will not be withdrawn but will be reflected by departmental R.C. modification where ledger recoveries occurred and the modified RC supplied to the district. Form ST-45 is issued only after full recovery.
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