https://www.taxtmi.com/acts?id=29795 Rule 142 establishes an electronic workflow: proper officers must upload summaries of notices and statements in specified DRC forms (DRC-01, DRC-02). Officers may pre-communicate liabilities in Part A of FORM GST DRC-01A; recipients may respond or partially pay in Part B and receive Part C intimation. Payments before formal notice are intimated in FORM GST DRC-03 with acknowledgement in DRC-04; crediting such payments against demands can be effected via FORM GST DRC-03A unless proceedings are concluded by FORM GST DRC-05. Representations use DRC-06; order summaries are uploaded in DRC-07 and treated as recovery notices; rectifications or withdrawals are uploaded in DRC-08. en-us Wed, 05 Jul 2017 15:32:15 +0530 Thu, 06 Nov 2025 11:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29795 Rule 142 establishes an electronic workflow: proper officers must upload summaries of notices and statements in specified DRC forms (DRC-01, DRC-02). Officers may pre-communicate liabilities in Part A of FORM GST DRC-01A; recipients may respond or partially pay in Part B and receive Part C intimation. Payments before formal notice are intimated in FORM GST DRC-03 with acknowledgement in DRC-04; crediting such payments against demands can be effected via FORM GST DRC-03A unless proceedings are concluded by FORM GST DRC-05. Representations use DRC-06; order summaries are uploaded in DRC-07 and treated as recovery notices; rectifications or withdrawals are uploaded in DRC-08. Act-Rules GST Wed, 05 Jul 2017 15:32:15 +0530 https://www.taxtmi.com/acts?id=29795