GST Tip – 342

As per sub-section 1 of Section 74 of the CGST Act, the concerned officer will service the notice electronically in FORM GST DRC-01 to the taxpayer where it appears to the tax officer that tax is  not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts to evade tax.