SUMMARY STATEMENT (DRC-02) - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

6. SUMMARY STATEMENT (DRC-02) As per Section 73(3) and Section 74(3) of the CGST Act, 2017, where a Show Cause Notice has been issued for any period by the Proper Officer demanding tax under Section 73(1) or Section 74(1), he may serve a statement in FORM GST DRC-02 , electronically on common portal containing all the details relating to the taxes short paid or not paid or input tax credit wrongly availed or utilized, as the case may be, for the period other than the period included in the Show Cause Notice already issued on a particular ground. Service of such statement shall be deemed to be the service of show cause notice on such persons, when the grounds involved in the show cause notice issued earlier and the present statement covering further period are same. Such notices are commonly called as periodical demand notices.