GST Demands and Recovery : Free Study Material

By | May 10, 2018
(Last Updated On: August 28, 2021)

 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

Procedure for recovery of arrears under the existing law and reversal of inadmissible transitional input tax credit : Circular No 42/16/2018 GST Dated 13th April, 2018

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

No Anticipatory bail under GST if Taxpayer involved in economic fraud & running business from bogus address : 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 Confiscation order Not Valid if issued without giving any opportunity of being heard to assessee : 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

GST Authorities to open sealed godown until it had reasons to believe that goods stored were liable for confiscation

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 74Determination 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 77Tax wrongfully collected and paid to Central Government or State Government.
Section 78. Initiation of recovery proceedings.
Section 79Recovery of tax.
Section 80Payment of tax and other amount in instalments.
Section 81. Transfer of property to be void in certain cases.
Section 82Tax to be first charge on property.
Section 83Provisional attachment to protect revenue in certain cases.
Section 84Continuation 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 NoForm NoContents
1GST DRC 1Summary of Show Cause Notice
2GST DRC 2Summary of Statement
3GST DRC 3Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement
4GST DRC 4Acknowledgement of acceptance of payment made voluntarily
5GST DRC 5Intimation of conclusion of proceedings
6GST DRC 6Reply to the Show Cause Notice
7GST DRC 7Summary of the order
8GST DRC 8Rectification of Order
9GST DRC 9Order for recovery through specified officer under section 79
10GST DRC 10Notice for Auction of Goods under section 79 (1) (b) of the Act
11GST DRC 11Notice to successful bidder
12GST DRC 12Sale Certificate
13GST DRC 13Notice to a third person under section 79(1)(c)
14GST DRC 14Certificate of Payment to a Third Person
15GST DRC 15Application before the Civil Court requesting execution for a Decree
16GST DRC 16Notice for attachment and sale of immovable/movable goods/shares under section 79
17GST DRC 17Notice for Auction of Immovable/Movable Property under section 79(1) (d)
18GST DRC 18Certificate action under  clause (e) of sub-section (1) section 79 
19GST DRC 19Application to the Magistrate for Recovery as Fine
20GST DRC 20Application for Deferred Payment/ Payment in Instalments
21GST DRC 21Order for acceptance/rejection of application for deferred payment / payment in instalments
22GST DRC 22Provisional attachment of property under section 83
23GST DRC 23Restoration of provisionally attached property / bank account under section 83
24GST DRC 24Intimation to Liquidator for recovery of amount
25GST DRC 25Continuation of Recovery Proceedings

GST Demands and Recovery Study material before GST Act

GST -Demands and Recovery & ; FAQ s on GST by CBEC

Demands and Recovery under GST

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