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

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....TI-6 **** INSTRUCTION NO. 10/2023-GST Dated Dispur the 5th December, 2023. Subject: 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-regarding. No. CT/GST-40/2020/85 .- Reference is invited to the provisions of section 52, section 73, section 74, section 122, section 123, secti....

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.... section 130 of Assam GST Act, a summary of such notice is also required to be served by the proper officer electronically on the portal in FORM GST DRC-01. 2. It is also mentioned that as per sub-rule (5) of rule 142 of Assam GST Rules, where any order is issued by the proper officer under section 52 or section 62 or section 63 or section 64 or section 73 or section 74 or section 75 or section....

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....e not uploading the summary of the order issued under section 52 or section 62 or section 63 or section 64 or section 73 or section 74 or section 75 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 of Assam GST Act electronically on the portal in FORM GST DRC-07. 4. It is highlighted that non-issuance of the summary of such n....

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....nder section 52 or section 73 or section 74 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 of Assam GST Act are served, electronically on the portal in FORM GST DRC-01. Also, they should ensure that summary of the order issued under section 52 or section 62 or section 63 or section 64 or section 73 or section 74 or section 75 or section 76 ....