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TMI BlogProcedure for issue of SCN and Adjudication order [Section 73 & 74]X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 52 or section 73 or section 74 [ or section 74A (inserted w.e.f. 01.11.2024 vide N.No. 20/2024-CT dated 08.10.2024) ] 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 Statement of detail of amount due issued in FORM GST DRC-02 , under section 73(3) or section 74(3) [ or section 74A(3) (inserted w.e.f. 01.11.2024 vide N.No. 20/2024-CT dated 08.10.2024)) ] , a summary thereof electronically specifying therein the details of the amount payable. [ Rule 142(1) ] Voluntary payment of amount due Communication of payment of amount due Before the service of notice or statement the person chargeable with tax makes payment of the tax a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 142(2A) ] Manner of payment - Demand order issued in Form GST DRC 03/05 [ Inserted vide Notification No. 12/2024 Central Tax dated 10-07-2024 ] [ Rule 142(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 [ or section 74A (inserted w.e.f. 01.11.2024 vide N.No. 20/2024-CT dated 08.10.2024)) ] 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 rule 142(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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (9)(ii), as the case may be, within the period specified therein, or where the person concerned makes payment of the amount referred to in section 129(1) 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. substituted w.e.f. 01.11.2024 vide N.No. 20/2024-CT dated 08.10.2024 ] [ Rule 142(3) ] Reply of Notice and summery uploaded electronically The representation referred to in section 73(9) or section 74(9) [ or section 74A(6) (inserted w.e.f. 01.11.2024 vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and orders under sections 73 or section 74 of the CGST Act. All officers up to the rank of Additional/Joint Commissioner of Central Tax are assigned as the proper officer for issuance of show cause notices and orders under sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of sections 73 and 74 of the CGST Act. 2. Fixing monetary limits for issuance of show cause notice by different level of officers [ [Circular No. 31/05/2018 - GST dated 9th February 2018] ] Whereas, for optimal distribution of work relating to the issuance of show cause notices and orders under sections 73 and section 74 of the CGST Act and also under the IGST Act, Fixing the monetary limits for different levels of officers of central tax need to be prescribed. Sl. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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