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TMI BlogNotice and order for demand of amounts payable under the Act.X X X X Extracts X X X X X X X X Extracts X X X X ..... T DRC-02 , specifying therein the details of the amount payable. 5 [ (1A) The 8 [ proper officer may ] , 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 18 [ or sub-section (1) of section 74A ] , as the case may be, 9 [ communicate ] 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 19 [ or clause (i) of sub-section (8) of section 74A, as the case may be, or tax, interest and penalty in acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. ] 21 [ (3) Where the person chargeable with tax makes payment of tax and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e may be, payable by the person concerned ] . (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has been passed in accordance with the provisions of section 161 or where an order uploaded on the system has been withdrawn, a summary of the rectification order or of the withdrawal order shall be uploaded electronically by the proper officer in FORM GST DRC-08 . ] ************* NOTES:- 1. Inserted vide Notification No. 28/2018 Central Tax dated 19-06-2018 2. Inserted vide Notification No. 48/2018 Central Tax dated 10-09-2018 3. Inserted vide Notification No. 74/2018 Central Tax dated 31-12-2018 4. Substituted vide vide Notification No. 16/2019 Central Tax dated 29-03-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 sub-section (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 GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 08-10-2024 w.e.f. 01-11-2024 17. Inserted vide Notification No. 20/2024 Central Tax dated 08-10-2024 w.e.f. 01-11-2024 18. Inserted vide Notification No. 20/2024 Central Tax dated 08-10-2024 w.e.f. 01-11-2024 19. Substituted vide Notification No. 20/2024 Central Tax dated 08-10-2024 w.e.f. 01-11-2024 before it was read as, or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74 20. Inserted vide Notification No. 20/2024 Central Tax dated 08-10-2024 w.e.f. 01-11-2024 21. Substituted vide Notification No. 20/2024 Central Tax dated 08-10-2024 w.e.f. 01-11-2024 before it was read as, (3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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