FORM GST DRC-08A
[See rule 142A(2)]
Amendment/Modification of summary of the order creating demand under existing
laws
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Part A - Basic details |
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Sr. |
Description |
Particulars |
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No. |
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(1) |
(2) |
(3) |
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1. |
GSTIN |
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2. |
Legal name |
<<Auto>> |
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3. |
Trade name, if any |
<<Auto>> |
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4. |
Reference no. vide which demand uploaded in FORM GST DRC-07A |
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5. |
Date of FORM GST DRC-07A vide which demand uploaded |
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6. |
Government Authority who passed the order creating the demand |
□ State /UT □Centre <<Auto>> |
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7. |
Old Registration No. |
<< Auto, editable>> |
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8. |
Jurisdiction under earlier law |
<<Auto, editable>> |
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9. |
Act under which demand has been created |
<<Auto, editable>> |
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10. |
Tax period for which demand has been created |
<<Auto, editable>> |
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11. |
Order No. (original) |
<<Auto, editable>> |
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12. |
Order date (original) |
<<Auto, editable>> |
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13. |
Latest order no. |
<<Auto, editable>> |
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14. |
Latest order date |
<<Auto, editable>> |
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15. |
Date of service of the order |
<<Auto, editable>> |
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16. |
Name of the officer who has passed the order (optional) |
<<Auto, editable>> |
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17. |
Designation of the officer who has passed the order |
<<Auto, editable>> |
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18. |
Whether demand is stayed |
□ Yes □ No |
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19. |
Date of stay order |
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20. |
Period of Stay |
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21. |
Reason for updation |
<<Text box>> |
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Part B – Demand details |
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22. |
Details of demand posted originally through Table 21 of FORM GST DRC-07A (Amount in Rs. in all tables) <<Auto |
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| Act | Tax | Interest | Penalty | Fee | Others | Total |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| Central Acts | ||||||
| State/ UT Acts | ||||||
| CST Act | ||||||
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23. |
Updation of demand |
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| Act | Type of updation | Tax | Interest | Penalty | Fee | Others | Total |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| 1. | Quashing of demand (Complete closure of demand) | ||||||
| 2. | Amount of reduction, if any | ||||||
| 3. | Total reduction (1+2) | ||||||
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24. |
Balance amount of demand
required to be recovered under the Act |
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| Act | Tax | Interest | Penalty | Fee | Others | Total |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| Central Acts | ||||||
| State/ UT Acts | ||||||
| CST Act | ||||||
Signature
Name|
Designation
Jurisdiction
To
_______________ (GSTIN/ID)
--------------------------Name
_______________ (Address)
Copy to -
Note –
1. Reduction includes payment made
under existing laws. If the demand of tax is to be increased then a fresh demand
may be created under FORM GST DRC-07A.
2. Copy of the order vide which demand has been modified /rectified / revised/
updated can be uploaded. Payment document can also be attached.
3. Amount recovered under the Act including adjustment made of refund claim will
be automatically updated in the liability register. This form shall not be filed
for such recoveries.”.
[F. No. CBEC/20/06/17/2018-GST]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June,2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 54/2018 - Central Tax, dated the 9 th October, 2018, published vide number G.S.R 1011 (E), dated the 9 th October, 2018.