GST Notice DRC-13: Third Party Recovery Guide A GST Notice DRC-13 lands on your desk even though you are not the taxpayer under investigation. You are a customer who owes the defaulter an invoice amount, a bank holding the defaulter's fixed deposit, or an employer with unpaid salary in the pipeline. Under Section 79 of the CGST Act 2017, the tax department can reach past the defaulter and direct you to pay whatever you owe that defaulter straight to [...]

GST Notice DRC-11: Payment Obligations, EMD Forfeiture, Goods and Property Risks, GST-ITC Grey Area, and Original Taxpayer Rights After the Auction Form GST DRC-11 is the Notice to the Successful Bidder issued by the Proper Officer after a public auction under GST recovery proceedings. It is issued in two contexts: after a DRC-10 auction of distrained movable goods (under Section 79(1)(c) of the CGST Act 2017, as detailed on the CBIC website), and after a DRC-17 auction of attached immovable property. DRC-11 is the only form in [...]

GST Notice DRC-17: DRC-16 Attachment, Sale of Immovable Property Under Section 79, How to Stop It, and Third-Party Rights Form GST DRC-17 is the Notice for Sale of Attached Property issued under the CGST Rules 2017 read with Section 79(1)(c) of the CGST Act 2017 (available on the CBIC website). It is issued after immovable property has been formally attached under Form DRC-16 and the outstanding tax demand still remains unpaid. DRC-17 is the final warning before the attached property is sold at public auction [...]

GST Notice DRC-10: Section 79 Goods Distraint, Auction Order Mechanics, How to Stop the Sale, and What Happens After Form GST DRC-10 is the Order of Auction issued by the Proper Officer under Rule 144 of the CGST Rules 2017 read with Section 79(1)(c) of the CGST Act 2017 (available on the CBIC website). It authorises the public auction of movable goods that have been distrained (seized) from a taxpayer who has defaulted on a confirmed tax demand. DRC-10 arrives at the most serious stage [...]

GST Notice DRC-01: 10 Common Grounds, Section 73 vs 74 Penalty Ladder, DRC-06 Reply, and DRC-07 Order Time Limit Form GST DRC-01 is the most consequential notice in the GST demand and recovery framework. It is the formal Show Cause Notice (SCN) issued by the Proper Officer under Section 73 (non-fraud cases) or Section 74 (fraud, suppression, willful misrepresentation, or contravention with intent to evade tax) of the CGST Act 2017 read with Rule 142(1) of the CGST Rules 2017 (forms available on the CBIC website). It [...]

GST Notice RVN-01: The Dual Test Under Section 108, the 4 Bars That Block Revision, and How to Defend Your Favourable Order Receiving Form GST RVN-01 is unsettling for a specific reason: the original order under challenge was one that went in your favour. A demand was dropped, a refund was granted, an ITC credit was allowed, or a lower tax was confirmed: and now the Revisional Authority is proposing to undo that favourable outcome. Form GST RVN-01 is issued under Section 108 [...]