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    <title>Serving of the summary of notice in FORM GST DRC-01 and uploading of summary of order in FORM GST DRC-07 electronically on the portal by the proper officer</title>
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    <description>Electronic service of the summary of notice in FORM GST DRC-01 and electronic upload of the summary of order in FORM GST DRC-07 are required in proceedings under the Assam GST Act and Assam GST Rules relating to demand, recovery, input tax credit wrongly availed, refund erroneously made, interest, penalty, and fine. The instruction directs proper officers to ensure that the summary of notice and summary of order are served or uploaded on the portal, and requires zonal supervision for strict compliance with rule 142.</description>
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      <description>Electronic service of the summary of notice in FORM GST DRC-01 and electronic upload of the summary of order in FORM GST DRC-07 are required in proceedings under the Assam GST Act and Assam GST Rules relating to demand, recovery, input tax credit wrongly availed, refund erroneously made, interest, penalty, and fine. The instruction directs proper officers to ensure that the summary of notice and summary of order are served or uploaded on the portal, and requires zonal supervision for strict compliance with rule 142.</description>
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