GST Tip – 350

The concerned tax officer who has issued notice in FORM GST DRC-01 to the taxpayer for non-payment of tax or short payment of tax or availed input tax credit wrongly or utilized input tax credit wrongly or refund issued erroneously, the order can be rectified within 6 months and the rectifications are as per the provisions of section 161 of the CGST Act, has to issue FORM GST DRC-08 to the taxpayer.

GST Tip – 348

The taxpayer can give a representation in FORM GST DRC-06 under Sub-section 9, Section 74 of CGST Act 2017 for the Show Cause Notice issued on the grounds for tax not paid or short paid or availed input tax credit wrongly or for refund issued erroneously.

GST Tip – 346

When the concerned officer issues notice to the taxable person for not paying or short payment of tax 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, if the taxable person pays the interest @ 18% and penalty @25% and intimates the concerned officer in FORM GST DRC-03, then the concerned officer will shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice.

GST Tip – 343

As per Rule 142, FORM GST DRC-02 will be issued by the concerned officer to the taxpayer under Sub-Section 3 of Section 74 of the CGST Act for reasons other than tax not being paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized.

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.