GST Notice : Free Study Material
Relevant Study material on GST Notice
Relevant Study material on GST Notice
How to View and Download GST Notices and Orders on GST Portal
Who can issue show cause notice under GST
Video : Service of Notice under GST : News Part 234
Relevant Sections and Rules of GST Act on GST Notice
Relevant CGST Rules for Issue of GST Notice
Relevant Rules for issue of GST Notice are covered in CHAPTER XVIII DEMANDS AND RECOVERY of CGST Rules 2017
Relevant CGST Sections for default in Filing return
Relevant Sections on GST Notice for default in filng GST Return are covered in CHAPTER IX RETURNS of CGST Act 2017
Section 46. Notice to return defaulters.
Relevant CGST Rules for default in Filing return
Relevant Rules on GST Notice for default in filng GST Return are covered in CHAPTER VIII
RETURNS of CGST Rules 2017
Rule – 68 Notice to non-filers of returns
Relevant CGST Sections for Service of GST Notice
Relevant Sections Service of GST Notice is covered in CHAPTER XXI MISCELLANEOUS of CGST Act 2017
Section 169. Service of notice in certain circumstances.
Relevant forms for GST Notice
| Sr No | Form No | Contents |
| 1 | GST DRC 1 | Summary of Show Cause Notice |
| 2 | GST DRC 2 | Summary of Statement ( electronically , specifying therein the details of the amount payable) |
| 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 |