CGST Rules - Central Goods and Services Tax Rules, 2017

Rule 142

Notice and order for demand of amounts payable under the Act

This Section of the Central Goods and Services Tax Rules, 2018 (CGST Rules 2018) is no longer valid and was amended in Central Tax Notification 16/2019 dated 29th March, 2019. Refer to Rule 142 - Notice and order for demand of amounts payable under the Act for the current version.

This rule was made and amended vide the following notifications
Central Tax Notification No. 28/2018 (dated 19th June 2018)
Central Tax Notification No. 48/2018 (dated 10th September 2018)
Central Tax Notification No. 60/2018 (dated 30th October 2018)
Central Tax Notification No. 74/2018 (dated 31st December 2018)
Central Tax Notification No. 16/2019 (dated 29th March 2019)

(1) The proper officer shall serve, along with the

(a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub- section (2) of section 76, a summary thereof electronically in FORM GST DRC-01,

(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable.

(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC–04.

(3) Where the person chargeable with tax makes payment of tax and interest under sub- section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice.

(4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be in FORM GST DRC-06.

(5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74 or 4sub-section (12) of section 75 or sub-section (3) of section 762 or section 125 or 1section 129 or section 130 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax.

(6) The order referred to in sub-rule (5) shall be treated as the notice for recovery.

(7) Any rectification of the order, in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08.

3142A. Procedure for recovery of dues under existing laws. -

(1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01.

(2) Where the demand of an order uploaded under sub-rule (1) is rectified or modified or quashed in any proceedings, including in appeal, review or revision, or the recovery is made under the existing laws, a summary thereof shall be uploaded on the common portal in FORM GST DRC-08A and Part II of Electronic Liability Register in FORM GST PMT-01 shall be updated accordingly.

1 Inserted in Central Goods and Services Tax Rules, 2018, vide Notification No. 28/2018 Central Tax (dated 19th June, 2018)
2 Inserted in Central Goods and Services Tax (Ninth Amendment) Rules, 2018, vide Notification No. 48/2018 Central Tax (dated 10th September 2018)
3 Inserted in Central Goods and Services Tax (Thirteenth Amendment) Rules, 2018, vide Notification No. 60/2018 Central Tax (dated 30th October 2018)
4 Inserted in Central Goods and Services Tax (Fourteenth Amendment) Rules, 2018, vide Notification No. 74/2018 Central Tax (dated 31st December 2018)
5 Substituted inCentral Goods and Services Tax (Second Amendment) Rules, 2019, vide Notification No. 16/2019 Central Tax (dated 29th March 2019)