Demands and Recovery : Free Study Material
Here is Free Study Material on GST Demands and Recovery
Study Material on GST Demands and Recovery
Form GST DRC 03 for Voluntary Payment
Form GST DRC 06
GST Payment in Installment
Reply to Recovery proceedings
Relevant GST Circular
GST Judgments on Demand and Recovery
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|