Rule 142
Notice and order for demand of amounts payable under the Act.
GST
DEMANDS AND RECOVERY
Rule 142 of Central Goods and Services Tax Rules, 2017
CHAPTER – XVIII
DEMANDS AND RECOVERY
4[142. Notice and order for demand of amounts payable under the Act.-
(1) The proper officer shall serve, along with the
(a) notice issued under section 52 or section 73 or section 74 16[or section 74A] or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, 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 17[or sub-section (3) of section 74A], a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable.
5[(1A) The 8[proper officer may], before service of notice to the person chargeable with tax, interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 7
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n portal electronically.]
7[(2A) Where the person referred to in sub-rule (1A) has made partial payment of the amount communicated to him or desires to file any submissions against the proposed liability, he may make such submission in Part B of FORM GST DRC-01A 14[, and thereafter the proper officer may issue an intimation in Part-C of FORM GST DRC-01A, accepting the payment or the submissions or both, as the case may be, made by the said person.]]
15[(2B) Where an amount of tax, interest, penalty or any other amount payable by a person under section 52 or section 73 or section 74 20[or section 74A] or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, has been paid by the said person through an intimation in FORM GST DRC-03 under sub-rule (2), instead of crediting the said amount in the electronic liability register in FORM GST PMT -01 against the debit entry created for the said demand, the said person may file an a
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specified therein, or where the person concerned makes payment of the amount referred to in sub-section (1) of section 129 within seven days of the notice issued under sub-section (3) of that Section but before the issuance of order under the said sub-section (3), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an intimation 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 22[or sub-section (6) of section 74A] or sub-section (3) of section 76 or the reply to any notice issued under any section whose summary has been uploaded electronically in FORM GST DRC-01 under sub-rule (1) shall be furnished in FORM GST DRC-06.
(5) A summary of the order issued under section 52 or section 62 or section 63 or section 64 or section 73 or section 74 23[or section 74A] or section 75 or section 76 or section 122 or
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w.e.f. 01-04-2019 before it was read as,
“Notice and order for demand of amounts payable under the Act.-
142. (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 sai
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y 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.'”
5.
Inserted vide Notification No. 49/2019 – Central Tax dated 09-10-2019
6.
Inserted vide Notification No. 49/2019 – Central Tax dated 09-10-2019
7.
Inserted vide Notification No. 49/2019 – Central Tax dated 09-10-2019
8.
Substituted vide Notification No. 79/2020 – Central Tax dated 15-10-2020 before it was read as, “proper officer shall”
9.
Substituted vide Notification No. 79/2020 – Central Tax dated 15-10-2020 before it was read as, “shall communicate”
10.
Substituted vide Notification No. 40/2021 – Central Tax dated 29-12-2021 w.e.f. 01-01-2022 before it was read as,
“fourteen days of detention or seizure of the goods and conveyance”
11.
Substitu
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-11-2024
17.
Inserted vide Notification No. 20/2024 – Central Tax dated 08-10-2024 w.e.f. 01-11-2024
18.
Inserted vide Notification No. 20/2024 – Central Tax dated 08-10-2024 w.e.f. 01-11-2024
19.
Substituted vide Notification No. 20/2024 – Central Tax dated 08-10-2024 w.e.f. 01-11-2024 before it was read as,
“or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74”
20.
Inserted vide Notification No. 20/2024 – Central Tax dated 08-10-2024 w.e.f. 01-11-2024
21.
Substituted vide Notification No. 20/2024 – Central Tax dated 08-10-2024 w.e.f. 01-11-2024 before it was read as,
“(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 servi
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