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    <description>CBIC mandated electronic service of notice summaries in FORM GST DRC-01 and electronic uploading of order summaries in FORM GST DRC-07 on the GST portal for specified statutory actions, warning that non-compliance violates CGST Rules and may hinder recovery and appeals; Delhi requires computer-generated Document Identification Numbers/Reference Numbers on offline enforcement communications, with limited exceptions and procedures for post-facto regularisation; Kerala issued an SOP for coordinating IBC claims with State and District Nodal Officers, daily IBBI monitoring, Form B claims submission and monthly reporting.</description>
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