Home GST CBIC Instructions regarding the Verification of pending GST DRC-03s Challans

CBIC Instructions regarding the Verification of pending GST DRC-03s Challans

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CBIC Instructions regarding the Verification of pending GST DRC-03s Challans

CBIC Directions concerning the Verification of pending GST DRC-03s Challans

The Central Board of Oblique Taxes and Customs (CBIC) has issued Directions concerning the Verification of pending GST DRC-03s Challans.

Reference is invited to the provisions of part 52, part 73, part 74, part 122, part 123, part 124, part 125, part 127, part 129 and part 130 of Central Items and Service Tax Act, 2017 (hereinafter known as the CGST Act), as per which a discover is required to be issued by the correct officer to an individual for demand and restoration of any quantity of tax not paid or brief paid/ quantity of enter tax credit score wrongly availed/ quantity of refund erroneously made, for restoration of curiosity and/ or for imposition of any penalty or effective on the stated individual.

Consideration can be invited to sub-rule (1) of rule 142 of Central Items and Service Tax Guidelines, 2017 (hereinafter known as the CGST Guidelines) as per which, together with the notices issued below part 52 or part 73 or part 74 or part 122 or part 123 or part 124 or part 125 or part 127 or part 129 or part 130 of CGST Act, a abstract of such discover can be required to be served by the correct officer electronically on the portal in FORM GST DRC-01.

Additionally it is said that as per sub-rule (5) of rule 142 of CGST Guidelines, the place any order is issued by the correct officer below part 52 or part 62 or part 63 or part 64 or part 73 or part 74 or part 75 or part 76 or part 122 or part 123 or part 124 or part 125 or part 127 or part 129 or part 130 of CGST Act, abstract of such order can be required to be uploaded electronically on the portal by the correct officer in FORM GST DRC-07, specifying the quantity of tax, curiosity and penalty, because the case could also be, payable by the individual involved.

It has been dropped at the discover of the Board that a number of the area formations are serving such notices and orders manually solely and are usually not serving the abstract of the notices issued below part 52 or part 73 or part 74 or part 122 or part 123 or part 124 or part 125 or part 127 or part 129 or part 130 of CGST Act, electronically on the portal in FORM GST DRC-01, or are usually not importing the abstract of the order issued below part 52 or part 62 or part 63 or part 64 or part 73 or part 74 or part 75 or part 76 or part 122 or part 123 or part 124 or part 125 or part 127 or part 129 or part 130 of CGST Act electronically on the portal in FORM GST DRC-07.

It’s emphasised that failure to supply a abstract of such notices/orders electronically on the location is a blatant violation of the CGST Guidelines. Moreover, electronically serving/ importing the abstract of notices/ orders on the portal not solely makes the stated notices/ orders accessible electronically to taxpayers on the portal, but additionally aids in protecting monitor of such proceedings and subsequent motion in respect of restoration, attraction, and so forth, following the issuance of such notices/ orders.

Accordingly, any deviation from this requirement below CGST Guidelines could adversely influence file protecting below GST. Additional, such an motion might also influence additional proceedings of attraction and/ or restoration to be achieved seamlessly on the portal.

The right officers are accordingly directed to make sure that abstract of the notices issued below part 52 or part 73 or part 74 or part 122 or part 123 or part 124 or part 125 or part 127 or part 129 or part 130 of CGST Act are served, electronically on the portal in FORM GST DRC-01. Additionally, they need to make sure that abstract of the order issued below part 52 or part 62 or part 63 or part 64 or part 73 or part 74 or part 75 or part 76 or part 122 or part 123 or part 124 or part 125 or part 127 or part 129 or part 130 of CGST Act is uploaded electronically on the portal in FORM GST DRC-07.

The Principal Chief Commissioners/ Chief Commissioners of the CGST Zones and Principal Director Normal of DGGI could carefully supervise the officers below their Zones/ Directorate to make sure strict compliance of the above provisions of rule 142 of CGST Guidelines by the officers inside their Zones/ Directorate.

For Official Directions Obtain PDF Given Beneath:

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