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Chapter - XVIII of CGST Rules, 2017
DEMANDS AND RECOVERY
4[RULE
142. Notice and order for demand of amounts payable under the Act.-
(corresponding section 52 ,
section 62 to 64 , section 73
,
section 74, section 76
,
section 122 to 125 ,
section 127 or
section 129 or
section 130 )
*(1) The proper officer shall serve, along with the
(a) notice issued under section 52 or section 73 or section 74 11[or section 74A] or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, a summary thereof electronically in FORM GST DRC-01,
(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, 11[or sub-section (3) of section 74A] a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable.
5[*(1A)
The 6[proper officer may]
[helldod old[proper officer shall] helldod], before service of notice to the person chargeable with
tax, interest and penalty, under sub-section (1) of section 73
or sub-section (1) of
section 74,
11[or subsection (1) of
section 74A] as the case may be,
6[communicate] [helldod old[shall communicate]
helldod] the details of any tax, interest and penalty as ascertained by
the said officer, in
Part A of FORM GST DRC-01A]
(2) Where, before the service of notice or statement, the person chargeable with
tax makes payment of the tax and interest in accordance with the provisions of
sub-section (5) of section 73
12[or clause (i) of sub-section (8) of
section
74A, as the case may be, or tax, interest and penalty in accordance with the
provisions of subsection (5) of section 74
or clause (i) of sub-section (9) of section 74A] [helldodold[or, as the case may be, tax, interest and penalty
in accordance with the provisions of sub-section (5) of
section 74,]helldod] or where any
person makes payment of tax, interest, penalty or any other amount due in
accordance with the provisions of the Act 5[whether
on his own ascertainment or, as communicated by the
proper officer under
sub-rule (1A)] 9[he shall inform the proper
officer of such payment in FORM GST DRC-03 and an acknowledgement, in
FORM GST DRC- 04 shall be made available to
the person through the common portal electronically.] [helldodold[he shall inform the
proper officer of such payment in FORM GST DRC-03 and the
proper officer shall
issue an acknowledgement, accepting the payment made by the said person in
FORM
GST DRC– 04.]helldod]
5[(2A) Where the
person referred to in sub-rule (1A) has made partial payment of the amount
communicated to him or desires to file any submissions against the proposed
liability, he may make such submission in Part B of
FORM GST DRC-01A]
10[and
thereafter the proper officer may issue an intimation in Part-C of FORM GST
DRC-01A, accepting the payment or the submissions or both, as the case may
be, made by the said person.]
10[*(2B)Where an amount of tax, interest, penalty or any other amount payable by a
person under
section 52 or
section 73 or
section 74
11[or section 74A] or
section 76 or
section 122 or
section 123 or
section 124 or
section 125 or
section 127 or
section 129 or
section 130, has been paid by
the said person through an intimation in FORM GST DRC-03 under sub-rule (2), instead of
crediting the said amount in the electronic liability register in
FORM GST PMT -01 against the debit entry created for the said demand, the said person may
file an application in FORM GST DRC-03A electronically on the common portal,
and the amount so paid and intimated through FORM GST DRC-03
shall be credited in Electronic Liability Register in
FORM GST PMT -01 against the debit entry
created for the said demand, as if the said payment was made towards the
said demand on the date of such intimation made through
FORM GST DRC-03:
Provided that where an order in FORM GST DRC-05 has been issued in terms of sub-rule (3) concluding the proceedings, in respect of the payment of an amount in FORM GST DRC-03, an application in FORM GST DRC-03A cannot be filed by the said person in respect of the said payment.]
12[(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or under clause (ii) of sub-section (8) of section 74A, as the case may be, or tax, interest and penalty under sub-section (8) of section 74 or under clause (ii) of sub-section (9) of section 74A, as the case may be, within the period specified therein, or where the person concerned makes payment of the amount referred to in subsection (1) of section 129 within seven days of the notice issued under sub-section (3) of that Section but before the issuance of order under the said sub-section (3), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an intimation in FORM GST DRC-05 concluding the proceedings in respect of the said notice.]
[helldodold[(3) Where the person chargeable with tax makes payment of tax and interest under
sub- section (8) of section 73 or, as the case may be, tax, interest and penalty
under sub-section (8) of section 74 within thirty days of the service of a
notice under sub-rule (1), or where the person concerned makes payment of the
amount referred to in sub-section (1) of
section 129 within
7[seven days of the notice issued under sub-section
(3) of Section 129 but before
the issuance of order under the said sub-section (3)] [helldod old[fourteen days of
detention or seizure of the goods and conveyance] helldod], he shall intimate the
proper
officer of such payment in FORM GST DRC-03 and the
8[proper
officer shall issue an intimation] [helldodold[proper officer shall issue an
order]helldod] in FORM GST DRC-05 concluding the proceedings in respect of the said
notice.]helldod]
(4) The representation referred to in sub-section (9) of
section 73 or
sub-section (9) of section 74
11[or sub-section (6) of
section 74A] or sub-section (3) of
section 76 or the reply to
any notice issued under any section whose summary has been uploaded
electronically in FORM GST DRC-01 under sub-rule
(1) shall be furnished in FORM GST DRC-06.
(5) A summary of the order issued under
section 52 or
section 62 or
section 63
or section 64 or
section 73 or
section 74
11[or
section 74A] 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 shall be uploaded electronically in
FORM GST DRC-07, specifying
therein the amount of 7[tax, interest and
penalty, as the case may be, payable by the person concerned] [helldod
old[tax, interest and penalty payable by the person chargeable
with tax] helldod].
(6) The order referred to in sub-rule (5) shall be treated as the notice for
recovery.
(7) Where a rectification of the order has been passed in accordance with the
provisions of section 161 or where an order uploaded on the system has been
withdrawn, a summary of the rectification order or of the withdrawal order shall
be uploaded electronically by the proper officer in
FORM GST DRC-08.]
[helldod old[RULE 142. Notice and order for demand of amounts payable under the Act (corresponding section 73 to 74, section 76)
(1) The proper officer shall serve, along with the
(a) notice under sub-section (1) of section 73 or sub-section (1) of
section 74
or sub-section (2) of section 76, a summary thereof electronically in
FORM GST
DRC-01,
(b) statement under sub-section (3) of
section 73 or sub-section (3) of
section 74, a summary thereof electronically in
FORM GST DRC-02, specifying therein the
details of the amount payable
(2) Where, before the service of notice or statement, the person chargeable with
tax makes payment of the tax and interest in accordance with the provisions of
sub-section (5) of section 73 or, as the case may be, tax, interest and penalty
in accordance with the provisions of sub-section (5) of
section 74, he shall
inform the proper officer of such payment in FORM GST DRC-03 and the proper
officer shall issue an acknowledgement, accepting the payment made by the said
person in FORM GST DRC-04.
(3) Where the person chargeable with tax makes payment of tax and interest under
sub-section (8) of section 73or, as the case may be, tax, interest and penalty
under sub-section (8) of section 74 within thirty days of the service of a
notice under sub-rule (1), he shall intimate the proper officer of such payment
in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST
DRC-05 concluding the proceedings in respect of the said notice.
(4) The representation referred to in sub-section (9) of
section 73 or
sub-section (9) of section 74 or sub-section(3) of
section 76 shall be in
FORM GST DRC-06.
(5) A summary of the order issued under sub-section (9) of
section 73 or
sub-section (9) of section 74
3[or sub-section (12) of
section 75] or subsection (3) of
section 76
2[or section 125]
1[or section 129
or section 130] shall be uploaded
electronically in FORM GST DRC-07, specifying therein the amount of tax,
interest and penalty payable by the person chargeable with tax.
(6) The order referred to in sub-rule (5) shall be treated as the notice for
recovery.
(7) Any rectification of the order, in accordance with the provisions of
section
161, shall be made by the proper officer in
FORM GST DRC-08.]helldod]
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1. Inserted Vide:-Notification No. 28/2018-Central Tax dt.19-06-2018-[Para 2(iii)]
2. Inserted Vide: Notification No .48/2018-Central Tax dt.10-09-2018 -[Para 2(ii)]
3. Inserted vide: Notification No. 74/2018- Central Tax dt.31-12-2018-[Para 13]
4. Substituted Vide :- Notification No. 16/2019-Central Tax dt.29.03.2019 [Para 7]
5. Inserted vide:- Notification No. 49/2019-Central Tax dt.09.10.2019 [Para 9]
6. Substituted vide:-Notification No. 79/2020-Central Tax dt. 15.10.2020
7. Substituted vide:-Notification No. 40/2021-Central Tax dt. 29.12.2021 [Para 2 (iv)] (w.e.f 01.01.2022)
8. Substituted Vide: Notifications No. 52/2023-Central Tax dt. 26.10.2023 [Para 3]