The proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC–04, and if satisfied, no notice will be issued. Intimate the Department about voluntary payment in Form DRC-03. Options available to the taxpayer before and after the receipt of a show cause notice (SCN): Section ![]() Where such notice has been issued for any period, the proper officer may issue a statement specifying the details of the amount payable in Form DRC-02. Section 74 – Deals with tax not paid/short-paid or wrongly refunded, or input tax credit wrongly availed or utilised due to fraud, willful misstatement or suppression of facts.Ī notice can be issued by the Department under Section 73 or Section 74, along with a summary, issued electronically in Form DRC-01. ![]() Section 73 – Deals with tax not paid/short-paid or wrongly refunded, or input tax credit wrongly availed or utilised for any reason other than fraud, willful misstatement or suppression of facts.Notices are issued under the 2 sections below: A Notice can be issued for short payment/non-payment of taxes, claiming an erroneous refund, wrong availment of ITC, etc. If the self-assessment is incorrect, the Department can issue a Notice. Under the GST regime, tax is paid on a self-assessment basis.
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