What is the purpose of issuing Form DRC-01A?Īs per the GST Rules, previously, when serving a notice or statement, the proper officer had to issue a summary in Form GST DRC-01 or Form GST DRC-02, as the case may be specifying the details of tax payable. In that case, the proper officer hereafter will first need to communicate the details of tax, interest and penalty, as ascertained by him, in Part A of Form GST DRC-01A. Suppose a person is chargeable with tax, interest and penalty under sub-section (1) of section 73 or 74 of the CGST Act*. Self-assessed tax referred to under section 75 of the CGST Act shall also cover the outward supplies/sales as reported in the GSTR-1 under Section 37 of the CGST Act, but which has been missed out while reporting in the GSTR-3B under Section 39. Seizure and confiscation of goods and conveyances in transit are now made a separate proceeding from the recovery of tax from Section 74.Ģ. Now, it is amended that the officer can confiscate and seize goods or vehicles even after concluding proceedings against all persons liable to pay specific or general penalties.ġ. The officer can issue notice u/s 74 to multiple persons for tax short paid or excess ITC claims by fraud.
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