Demands and Recovery : Free Study Material
Here is Free Study Material on GST Demands and Recovery
Study Material on GST Demands and Recovery
New Provision for Recovery of Tax under GST from 01.02.2019
GST Notice : Free Study Material
GST Portal Online functionality of DRC 7 : overview : Demand order summary in GST
GST Recovery of Tax – Analysis
How to check GST outstanding demands
Video – GST Outstanding Demand : How to check and pay
How to use Cash/ ITC for Payment of Demand under GST
GST Manual : Steps to Use Cash/ ITC for Payment of GST Demand
How can I view notices & demand orders issued by GST tax authorities?
GST Demand if goods or services not accounted for or there is shortage
GST FAQ ; Demands and Recovery ; 31.03.2017 by CBEC
Evasion of Service Tax & GST by Motor Driving Schools of Rs. 1.86 crore
Form GST DRC 03 for Voluntary Payment
GST : Intimation of Voluntary Payment in DRC 03 on GST Portal
[Video] How to Pay GST Demand in DRC 03 ? GST News 324
How to make Payment of Form GST FORM DRC 03 ? User Manual
GST DRC 03 available on GST Portal for making voluntary payments by a taxpayer if Notice is issued
Form GST DRC 06
How to reply GST DEMAND Notice on GST Portal (Hindi) in DRC 6
How to reply in GST DRC 6 for demand u/s 73 or 74 : FAQ and User manual
How to reply in GST DRC 06 if Tax Collected but not Deposited with Govt : FAQS and user Manual
GST Payment in Installment
How to file GST DRC 20 : Application for Deferred Payment or Payment in Instalments
Reply to Recovery proceedings
How to reply to GST DRC 22 against proceedings initiated for recovery of Taxes
Relevant GST Circular
GST Judgments on Demand and Recovery
HC allowed payment of salaries of the employees from Provisionally attached bank accounts under GST
GST Notice demanding Interest not valid as SCN not issued : HC
No Attachment of Bank Account in GST without quantifying Interest liability : HC
No Attachment of Bank account to recover Interest without issuing Show Cause Notice : HC
Taxpayer paid fine in lieu of Confiscation ,Release Detained Goods and Vehicle : HC
Anticipatory bail under GST allowed on bond with surety: HC
GST Officer to Release detained goods & Vehicle on deposit of specified amount : HC
GST Offender released on Bail subject to conditions : HC
GST Order levying Interest not Valid as passed without hearing Taxpayer : HC
GST Offender to be released on Bail on Bond with Two Sureties : HC
GST Order for Seized Goods to be passed after taking reply from Assessee : HC
Release goods & vehicle on furnishing of bank guarantee for GST & penalty : HC
Denial of copies of seized documents by GST Officer is violation of GST Rules : HC
Adjudicate Taxpayer case if he had furnished bank guarantee for release of goods & vehicle: HC
No Bail under GST for bogus billing as he is kingpin of crime : HC
No bail in GST if Taxpayer issued Fake Invoices Rs 931 Crore :HC
GST offender Taxpayer released on bail on bond :HC
No Attachment of Bank Accounts of Taxpayer in GST if supplier is not traceable : HC
GST Demand should not be recovered if stay application filed in Appeal : HC
HC allowed to carry legitimate business by suspending GST provisional attachments of Assessee
Bank guarantee can’t be encashed under GST till statutory remedy is exhausted by assessee : HC
GST can be recovered as arrears of land revenue by District Collector: Allahabad HC
Reply to GST confiscation notice only after payment made for release of goods & vehicle : HC
No confiscation of goods due to bogus billing practice
Goods seized, Owner can prove his innocence before GST Authorities : HC
TRAN 1 filing allowed when not uploaded due to technical glitches : HC
Relevant Sections of GST on Demands and Recovery
Relevant Sections relating to Demands and Recovery are covered in CHAPTER XV DEMANDS AND RECOVERY of CGST Act 2017
Section 73 . Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts.
Section 74. Determination of tax 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.
Section 75. General provisions relating to determination of tax.
Section 76. Tax collected but not paid to Government.
Section 77. Tax wrongfully collected and paid to Central Government or State Government.
Section 78. Initiation of recovery proceedings.
Section 79. Recovery of tax.
Section 80. Payment of tax and other amount in instalments.
Section 81. Transfer of property to be void in certain cases.
Section 82. Tax to be first charge on property.
Section 83. Provisional attachment to protect revenue in certain cases.
Section 84. Continuation and validation of certain recovery proceedings.
Relevant Rules of GST on Demands and Recovery
Relevant Rules relating to Demands and Recovery are covered in CHAPTER XVIII DEMANDS AND RECOVERY of CGST Rules 2017
Relevant Forms of GST on Demands and Recovery
Demand and Recovery Forms
| Sr No | Form No | Contents |
| 1 | GST DRC 1 | Summary of Show Cause Notice |
| 2 | GST DRC 2 | Summary of Statement |
| 3 | GST DRC 3 | Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement |
| 4 | GST DRC 4 | Acknowledgement of acceptance of payment made voluntarily |
| 5 | GST DRC 5 | Intimation of conclusion of proceedings |
| 6 | GST DRC 6 | Reply to the Show Cause Notice |
| 7 | GST DRC 7 | Summary of the order |
| 8 | GST DRC 8 | Rectification of Order |
| 9 | GST DRC 9 | Order for recovery through specified officer under section 79 |
| 10 | GST DRC 10 | Notice for Auction of Goods under section 79 (1) (b) of the Act |
| 11 | GST DRC 11 | Notice to successful bidder |
| 12 | GST DRC 12 | Sale Certificate |
| 13 | GST DRC 13 | Notice to a third person under section 79(1)(c) |
| 14 | GST DRC 14 | Certificate of Payment to a Third Person |
| 15 | GST DRC 15 | Application before the Civil Court requesting execution for a Decree |
| 16 | GST DRC 16 | Notice for attachment and sale of immovable/movable goods/shares under section 79 |
| 17 | GST DRC 17 | Notice for Auction of Immovable/Movable Property under section 79(1) (d) |
| 18 | GST DRC 18 | Certificate action under clause (e) of sub-section (1) section 79 |
| 19 | GST DRC 19 | Application to the Magistrate for Recovery as Fine |
| 20 | GST DRC 20 | Application for Deferred Payment/ Payment in Instalments |
| 21 | GST DRC 21 | Order for acceptance/rejection of application for deferred payment / payment in instalments |
| 22 | GST DRC 22 | Provisional attachment of property under section 83 |
| 23 | GST DRC 23 | Restoration of provisionally attached property / bank account under section 83 |
| 24 | GST DRC 24 | Intimation to Liquidator for recovery of amount |
| 25 | GST DRC 25 | Continuation of Recovery Proceedings |