A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to-
- the applicant and the appellant;
- the concerned officer of central tax and State or Union territory tax;
- the jurisdictional officer of central tax and State or Union territory tax; and
- the Authority
When the application for LUT or Bond is submitted by the taxpayer for export of goods or services and if any information is missing, the concerned officer will issue FORM GST RFD-03 requesting the applicant to file a fresh application in FORM GST RFD-02.
On receipt of money from the third party on behalf of the defaulted taxpayer, the concerned office will issue the FORM GST DRC – 14 for the money received.
The concerned officer has to issue a notice in FORM GST DRC-13 to the third person as per clause (c) of sub-section (1) of section 79 for recovery of tax amounts of the defaulted taxpayer from whom the amount is due or payable by the third person.
As per section 79, subsection 1 clause c(i), the concerned office can issue a notice to any other person from whom the amount is due or becomes payable or to paid to the defaulted taxpayer, asking the said person to pay such amount to the government and not to the defaulted taxpayer.
The concerned officer has to issue a notice in FORM GST DRC-10 for the auction of the goods for default in the payment of taxes by the taxpayer indicating the reasons for auction and the details of the goods.
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.