Rule 142 - Notice and order for demand of amounts payable under the Act

CHAPTER - XVIII

DEMANDS AND RECOVERY

[1][142. Notice and order for demand of amounts payable under the Act.

(1) The proper officer shall serve, along with the

(a) notice issued under section 52 or section 73 or section 74 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, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable.

[2][(1A) The [3][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, as the case may be, [4][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 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, 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)] 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

[6][(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.]

(3) Where the person chargeable with tax makes payment of tax and interest under subsection (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)], 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 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 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 [8][tax, interest and penalty, as the case 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.]

 


[1] Rule substituted by Rule 7 of The CGST(2nd A)R, 2019 Notification No. 16/2019-Central Tax dt. 29-03-2019 wef 01-04-2019.

Earlier inserted by Rule 2(vi) of The CGST(3rd A)R, 2017 vide Notification No. 15/2017-Central Tax dt. 01-07-2017 wef 01-07-2017 as follows.

(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 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), 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 1[or sub-section (12) of section 75] or subsection (3) of section 76 2[or section 125] 3[“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.

1. Words inserted by Rule 13 of The CGST(14th A)R, 2018 vide Notification No. 74/2018-Central Tax dt. 31-12-2018.

2. Words inserted by Rule 2(ii) of The CGST(9th A)R, 2018 vide Notification No. 48/2018-Central Tax dt. 10-09-2018.

3. Words inserted by Rule 2(iii) of The CGST(6th A)R, 2018 vide Notification No. 28/2018-Central Tax dt. 19-06-2018.

 

[2] Sub-rule inserted by Rule 9(a) of The CGST(6th A)R, 2019 vide Notification No. 49/2019-Central Tax dt. 09-10-2019 wef 01-07-2017.

[3] Substituted for words “proper officer shall” by Rule 6(i) of CGST(12th A)R, 2020 vide Notification No. 79/2020-Central Tax dt. 15-10-2020.

[4] Substituted for words “shall communicate” by Rule 6(ii) of CGST(12th A)R, 2020 vide Notification No. 79/2020-Central Tax dt. 15-10-2020.

[5] Words inserted by Rule 9(b) of The CGST(6th A)R, 2019 vide Notification No. 49/2019-Central Tax dt. 09-10-2019.

[6] Sub-rule inserted by Rule 9(c) of The CGST(6th A)R, 2019 vide Notification No. 49/2019-Central Tax dt. 09-10-2019.

[7] Substituted for words “fourteen days of detention or seizure of the goods and conveyance” by Rule 2(iv)(a) of the CGST(10th A)R, 2021 vide Notification No. 40/2021-Central Tax dt. 29-12-2021 wef 01-01-2022.

[8] Substituted for words “tax, interest and penalty payable by the person chargeable with tax” by Rule 2(iv)(b) of the CGST(10th A)R, 2021 vide Notification No. 40/2021-Central Tax dt. 29-12-2021 wef 01-01-2022.

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