GST statement form sets out required fields to specify tax, interest, penalty, jurisdiction and summary of grounds. Form GST DRC-02 is the prescribed statement for setting out a GST demand's composition and basis, requiring recipient identification, references to any ... Summary
GST statement form sets out required fields to specify tax, interest, penalty, jurisdiction and summary of grounds.
Form GST DRC-02 is the prescribed statement for setting out a GST demand's composition and basis, requiring recipient identification, references to any show-cause notice and statutory provision relied upon, and a tableed breakdown of dues into tax, interest, penalty, fee and other components. Place of Supply is required for IGST demands, non-applicable fields may be left blank, and the issuing officer must sign and record name, designation and jurisdiction.
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