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of <h1>GST DRC-02 Form: Rule 142(1)(b) Update for Tax Statements, Compliance Details, and Dues Information</h1> The document is a form titled 'GST DRC-02,' used under rule 142(1)(b) for issuing statements related to GST. It includes fields for reference numbers, dates, GSTIN/ID, name, address, tax period, and section or sub-section under which the statement is issued. The form requires a summary of the case, grounds, and details of tax and other dues, including tax rate, turnover, tax period, place of supply, tax, interest, penalty, and other fees. The form has been updated through notifications in 2019 and 2020, adjusting the required fields and details for compliance.
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