GST Tip – 348
The taxpayer can give a representation in FORM GST DRC-06 under Sub-section 9, Section 74 of CGST Act 2017 for the Show Cause Notice issued on the grounds for tax not paid or short paid or availed input tax credit wrongly or for refund issued erroneously.
GST Tip – 343
As per Rule 142, FORM GST DRC-02 will be issued by the concerned officer to the taxpayer under Sub-Section 3 of Section 74 of the CGST Act for reasons other than tax not being paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized.
GST Tip – 342
As per sub-section 1 of Section 74 of the CGST Act, the concerned officer will service the notice electronically in FORM GST DRC-01 to the taxpayer where it appears to the tax officer that tax is not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud […]
GST Tip – 341
As per Section 74 of the CGST Act if the tax officer feels that tax is 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 to evade tax, then the concerned tax official shall serve a […]