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DRC 07 KYA HAI
DRC 07 KIS RULE AND KIS SECTION K UNDER HAI
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The order of assessment made under sub-section
(1) of section 62 (Assessments of non filters of return) and section 64(1)-summary Assessment)shall be issued in FORM GST ASMT-13 and a summary thereof shall
be uploaded electronically in FORM GST DRC-07
please read rule 100 of CGST Act 2017
(1) of section 62 (Assessments of non filters of return) and section 64(1)-summary Assessment)shall be issued in FORM GST ASMT-13 and a summary thereof shall
be uploaded electronically in FORM GST DRC-07
please read rule 100 of CGST Act 2017
Kindly Refer Rule 142 of CGST Act .
When the SCN in form DRC 01 issued & the taxpayer did not make any payment in for DRC 03 or not give any reply/explanation in DRC 06 , then the proper officer issue the Order in DRC 07 stating the amount of demand & due date for making payment of taxes with interest & penalty
When the SCN in form DRC 01 issued & the taxpayer did not make any payment in for DRC 03 or not give any reply/explanation in DRC 06 , then the proper officer issue the Order in DRC 07 stating the amount of demand & due date for making payment of taxes with interest & penalty
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