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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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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