Electronic upload of Form GST DRC-07 is mandatory and treated as notice for recovery; recovery stays until upload.
Case-Laws
GST
Rule 142(5)-(6) obligation requires electronic uploading of a summary of assessment orders in Form GST DRC-07, and such uploading is treated as the statutory Notice for recovery; therefore the summary serves to inform the demand and preserves the taxpayer's right to appeal. Compliance with this prescribed electronic summary is mandatory for prosecuting recover
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