Instructions regarding reconciliation of GST refund claims with VAT arrears and recovery through RC Module and bank account attachment

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....0;स्त ज्वाइण्ट कमिश्नर (कार्यपालक/कार्पोरेट सर्किल), समस्त डिप्टी कमिश्नर/असिस्टेण्ट कमिश्नर (कर निर्धारण/कर वूसली) वाणिज्य कर, उत्तर प्रदेश। विषयः-बकाया वसूली के सम्बंध में। मुख्यालय द्वारा जी0एस0टी0 मे&....

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....;्नवत हैं- Section-142(8)(a) where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day, under the existing law, any amount of tax, interest, fine or penalty becomes recoverable from the person, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act; Rule- [142A. Procedure for recovery of dues under existing laws. - (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01. (2) Where the demand of an order uploaded under sub-rule (1) is rectified or m....

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....;्रक्रिया में जी0एस0टी0 रिफण्ड का दावा करने वाले बकाएदारों के वास्तविक बैंक एकाउंट डिटेल विभाग के पास उपलब्ध होती है तथा इस डिटेल का प्रयोग बकाया वसूली हेतु नियमानुसार किया जाना संभव है। उक्त समग्र तथ्यों &#....

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....2344;्ट की कार्यवाही अपेक्षित नहीं होगी, उन मामलों का पूर्ण विवरण ज्वाइण्ट कमिश्नर (कार्यपालक)/ज्वाइण्ट कमिश्नर (कार्पोरेट सर्किल) के कार्यालय में एक अलग पंजी में दर्ज किया जायेगा। जिन मामलों में बैंक एकाउंट &#....

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....26;्यालय द्वारा जी0एस0टी0 रिफण्ड का दावा करने वाले बकाएदारों की सूचना VAT MIS के अन्तर्गत Dealer 360 TAB में Refund application having pending RC Link पर उपलब्ध करायी जायेगी तथा संग्रह अनुभाग, मुख्यालय द्वारा इस प्रक्रिया को मॉनिटरिंग की जायेगी, इस श्रेणी के मा&#2....

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....ecomes recoverable from the person, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act; Rule- [142A. Procedure for recovery of dues under existing laws. - (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01. (2) Where the demand of an order uploaded under sub-rule (1) is rectified or modified or quashed in any proceedings, including in appeal, review or revision, or the recovery is made under the existing laws, a summary thereof shall be uploaded on the common portal in FORM GST DRC-08A and Part II of Electronic Liability Register in FORM GST PMT-01 sha....