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 – 347

As per Sub-section 10 of Section 74 of the CGST Act 2017, the taxpayer can issue a notice for tax not paid or short paid or availed input tax credit wrongly or utilized input tax credit wrongly within 5 years from filing of annual return by the taxpayer and in case of refund issued erroneously, the notice has to be issued within 5 years from the date of issue of such refund.

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.