Скачать или смотреть GST Forms DRC Assessment and Scrutiny/DRC in GST/Demand and recovery forms in GST/Understanding DRC.

DRC-01A - Intimation of Tax Liability, Interest & Penalty - DRC01A is an intimation not an show cause notice.

DRC-01 - SCN of Tax, Interest & Penalty - DRC01 - Show Cause Notice

DRC-02 - Summary of Statement - Proper office under GST wants to issue SCN on the same ground, as specified in earlier issued DRC-01, for the additional period than as specified.

DRC-03 - Payment made voluntarily or made against the show cause notice - Voluntary payment or notice has been issued in form DRC-01 or DRC-02 can make payment and intimate it to proper officer in DRC-03.

DRC-04 - Acknowledgment Person has made voluntary payment of taxes - interest or other dues in form DRC-03, Shall officer shall issue an acknowledgment in form DRC-04.

DRC-05 - Conclusion of proceedings - Person has made payment of taxes, interest or other dues in form DRC-03 within 30 days of issuance of show cause notice/statement in form DRC-01 or DRC-02 and if the proper officer is satisfied shall issue FORM DRC-05 for the conclusion of proceedings.

DRC - 06 - Reply to SCN - Person to whom the SCN has been issued in form DRC-01 or form DRC-02 can make representation against such notice in DRC-06.

DRC - 07 - Summary of Demand order - The proper officer shall issue an order in form DRC-07 stating the amount of demand and due date for making the payment of taxes along with interest and penalty.

DRC - 08 - Summary of Rectification/Withdrawal Order - The proper officer can upload this form electronically after passing the final order if he opts to rectify or withdraw the final order which he has passed and uploaded the summary in DRC – 07. An order can be rectified under section 161 of the Act. The time limit for rectification of order is 6(six) months from the date of issue of order.

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