Electronic credit ledger debit restrictions may be challenged through GST DRC-27 objections supported by facts, documents and verified declarations. GST DRC-27 provides for objections to GST DRC-26 orders restricting debit from an electronic credit ledger. The applicant must identify the restrictive ... Summary
Electronic credit ledger debit restrictions may be challenged through GST DRC-27 objections supported by facts, documents and verified declarations.
GST DRC-27 provides for objections to GST DRC-26 orders restricting debit from an electronic credit ledger. The applicant must identify the restrictive order and submit the objection to the proper officer having jurisdiction. The objection must state relevant facts and circumstances, may include supporting documents, and requires a verified declaration that the information is true, correct and not concealing any material fact.
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