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 – 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.
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