Recovery under section 79 triggers a short payment deadline and potential recovery proceedings for outstanding GST liabilities. Form GST DRC-01D, issued under rule 142B, is the prescribed intimation for recovery of GST-related amounts. It specifies the tax period and statutory ... Summary
Recovery under section 79 triggers a short payment deadline and potential recovery proceedings for outstanding GST liabilities.
Form GST DRC-01D, issued under rule 142B, is the prescribed intimation for recovery of GST-related amounts. It specifies the tax period and statutory basis, itemises liabilities (tax, interest, penalty, fee, others) by place of supply and period, records issuing officer and jurisdiction details, and directs payment within a short period; failure to pay leads to initiation of statutory recovery proceedings.
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