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Mar 7, 2024 · DRC-01 stands for "Demand and Recovery Certificate-01" is a form that is used by the officer under GST to issue a summary of the show cause notice to a taxpayer. The form contains details related to the notice and provides the taxpayer with information about the allegations made against them.
Jan 30, 2024 · To this extent where the difference arose out of Import of goods, it is disputable and Form DRC-01C must not be issued. Although, the present calculation methodology includes 4(A)(1). Possible Solution - In part B of DRC-01C, Claim ITC correctly, in Part B DRC-01C give same reason in "Others" column. 2.
Apr 18, 2024 · To address compliance checks for Form DRC-01C, confirm that the ARN is valid and matches the Form GST DRC-03 and your GSTIN. The Form GST DRC-03 should have been filed after the issuance date of Form GST DRC-01C Part A. Additionally, verify that the cause of payment in Form GST DRC-03 is listed as "ITC Mismatch- GSTR 2A/2B to GSTR-3B." 4.
Nov 30, 2023 · As per Section 169 of The CGST Act 2017, GST Notices under DRC-01 or Order in DRC-07 can be served by hand delivery, or by registered post, or by e-mail, or uploaded on the GST Portal or affixing in the last place of business. However, such Notices & Orders served on e-mail on many occasions go in junk mail and taxpayers cannot trace it.
Feb 11, 2019 · When a notice is issued in FORM GST DRC- 01 to the taxpayer for non-payment of tax or short payment of tax or input tax credit utilized wrongly or availed wrongly or refund is issued erroneously by the concerned tax officer and the taxpayer does not pay the same, he is termed as defaulter and the concerned tax officer can issue FORM GST DRC-09 for recovery of the amount due to the defaulter from the department as per clause (a) of sub-section (1) of section 79 the CGST Act.
Jan 1, 2024 · Intimation under DRC 01A is optional. There is no minimum time limit to give reply in Part B of DRC 01A as per GST Act & Rule. Its totally depends on the tax officers that how much time they want to give for part B submission. Please correct me, if i am wrong
Sep 6, 2021 · if order in DRC 07 is received for payment of interest for delayed filing of GSTR-3B, what is the time limit within which we need to discharge liability against such order. Leave a reply Your are not logged in .
Jul 4, 2023 · Elesh Agrawal ("the Petitioner") was served with a Form DRC- 01 (Show cause notice no. 59/2022-23) dated February 24 ,2023 ("the Impugned SCN") demanding total penalty for INR 1,05,05,00,498/- under Section 142(1A) of the Central Goods and Services Tax Act, 2017 ("the CGST Act") and INR 25,000 under Section 142 (3) (a) and (d) of the CGST Act 2017 each respectively.
Nov 29, 2023 · The CBIC issued Instruction No. 04/2023-GST dated November 23, 2023, regarding the serving of the summary of notice in FORM GST DRC-01 and uploading of the summary of order in FORM GST DRC-07 electronically on the portal by the proper officer.
Oct 3, 2023 · how to reply drc 01 in gst portal. 04 October 2023 If DRC-01 is uploaded on GST portal, you can find the same and reply online under additional notices tab in user services.
