Periodical demand notices under GST allow electronic DRC 02 to be treated as show cause notice when grounds are identical. A proper officer may serve Form GST DRC-02 electronically on the common portal detailing taxes short paid or unpaid or input tax credit wrongly availed or ... Summary
Periodical demand notices under GST allow electronic DRC 02 to be treated as show cause notice when grounds are identical.
A proper officer may serve Form GST DRC-02 electronically on the common portal detailing taxes short paid or unpaid or input tax credit wrongly availed or utilized for periods not included in a prior show cause notice; such service is deemed service of a show cause notice when the earlier notice and the DRC-02 statement involve the same grounds, and these statements are commonly called periodical demand notices.
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