Quick Summary
The CBIC issued Instruction No. 04/2023-GST dated November 23, 2023, regarding the serving of the summary of notice in FORM GST DRC-01 and uploading of the summary of order in FORM GST DRC-07 electronically on the portal by the proper officer. Reference is invited to the provisions of section 52, section 73, section 74, section 122, section 123, section 124, section 125, section 127, section 129 and section 130 of Central Goods and Service Tax Act, 2017 (herein after referred to as the CGST A
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FAQ :
The instruction reminds proper officers to electronically upload summaries of notices (FORM GST DRC-01) and orders (FORM GST DRC-07) on the GST portal, as required by GST Rules.
FORM GST DRC-01 is used to serve a summary of a notice issued for demand and recovery of tax, interest, or penalty. FORM GST DRC-07 is used to upload a summary of an order detailing the amount of tax, interest, and penalty payable.
Electronic uploading makes notices and orders accessible to taxpayers on the portal and helps in tracking proceedings, recovery, and appeals, ensuring smoother record-keeping and subsequent actions.
Non-compliance is a violation of CGST Rules and can adversely impact record-keeping, as well as subsequent proceedings for appeal and recovery.
Proper officers are directed to ensure compliance, and Principal Chief Commissioners/Chief Commissioners of CGST Zones and Principal Director General of DGGI are tasked with closely supervising their officers to ensure strict adherence.
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