GST Demands and Recovery : Free Study Material

By | May 10, 2018
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(Last Updated On: October 29, 2018)

 Demands and Recovery : Free Study Material

Here is Free Study Material on GST Demands and Recovery

Study Material on GST Demands and Recovery

GST Notice : Free Study Material

GST Recovery of Tax – Analysis

How to check GST outstanding demands

Video – GST Outstanding Demand : How to check and pay

How to use Cash/ ITC for Payment of Demand under GST

GST Manual : Steps to Use Cash/ ITC for Payment of GST Demand

How can I view notices & demand orders issued by GST tax authorities?

GST Demand  if goods or services not accounted for or there is shortage

GST FAQ ; Demands and Recovery ; 31.03.2017 by CBEC

Form GST DRC 03 for Voluntary Payment

[Video] How to Pay GST Demand in DRC 03 ? GST News 324

Form GST FORM DRC-03 : FAQs

How to make Payment of Form GST FORM DRC 03 ? User Manual

GST DRC 03 available on GST Portal for making voluntary payments by a taxpayer if Notice is issued

GST Payment in Installment

How to file GST DRC 20 : Application for Deferred Payment or Payment in Instalments

Reply to Recovery proceedings

How to reply to GST DRC 22 against proceedings initiated for recovery of Taxes

Relevant GST Circular

Procedure for recovery of arrears under the existing law and reversal of inadmissible transitional input tax credit : Circular No 42/16/2018 GST Dated 13th April, 2018

GST Judgments on Demand and Recovery

GST can be recovered as arrears of land revenue by District Collector: Allahabad HC

Relevant Sections of GST on Demands and Recovery

Relevant Sections relating to Demands and Recovery are covered in CHAPTER XV  DEMANDS AND RECOVERY of CGST Act 2017

Section 73 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts.
Section 74Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts.
Section 75. General provisions relating to determination of tax.
Section 76. Tax collected but not paid to Government.
Section 77Tax wrongfully collected and paid to Central Government or State Government.
Section 78. Initiation of recovery proceedings.
Section 79Recovery of tax.
Section 80Payment of tax and other amount in instalments.
Section 81. Transfer of property to be void in certain cases.
Section 82Tax to be first charge on property.
Section 83Provisional attachment to protect revenue in certain cases.
Section 84Continuation and validation of certain recovery proceedings.

Relevant Rules of GST on Demands and Recovery

Relevant Rules relating to Demands and Recovery are covered in CHAPTER XVIII  DEMANDS AND RECOVERY of CGST Rules 2017

Relevant Forms of GST on Demands and Recovery

Demand and Recovery Forms

Sr NoForm NoContents
1GST DRC 1Summary of Show Cause Notice
2GST DRC 2Summary of Statement
3GST DRC 3Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement
4GST DRC 4Acknowledgement of acceptance of payment made voluntarily
5GST DRC 5Intimation of conclusion of proceedings
6GST DRC 6Reply to the Show Cause Notice
7GST DRC 7Summary of the order
8GST DRC 8Rectification of Order
9GST DRC 9Order for recovery through specified officer under section 79
10GST DRC 10Notice for Auction of Goods under section 79 (1) (b) of the Act
11GST DRC 11Notice to successful bidder
12GST DRC 12Sale Certificate
13GST DRC 13Notice to a third person under section 79(1)(c)
14GST DRC 14Certificate of Payment to a Third Person
15GST DRC 15Application before the Civil Court requesting execution for a Decree
16GST DRC 16Notice for attachment and sale of immovable/movable goods/shares under section 79
17GST DRC 17Notice for Auction of Immovable/Movable Property under section 79(1) (d)
18GST DRC 18Certificate action under  clause (e) of sub-section (1) section 79 
19GST DRC 19Application to the Magistrate for Recovery as Fine
20GST DRC 20Application for Deferred Payment/ Payment in Instalments
21GST DRC 21Order for acceptance/rejection of application for deferred payment / payment in instalments
22GST DRC 22Provisional attachment of property under section 83
23GST DRC 23Restoration of provisionally attached property / bank account under section 83
24GST DRC 24Intimation to Liquidator for recovery of amount
25GST DRC 25Continuation of Recovery Proceedings

GST Demands and Recovery Study material before GST Act

GST -Demands and Recovery & ; FAQ s on GST by CBEC

Demands and Recovery under GST

 

 

Direct Taxes Ready Reckoner
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