{"id":14250,"date":"2018-09-28T00:00:00","date_gmt":"2018-09-27T18:30:00","guid":{"rendered":""},"modified":"2018-09-28T00:00:00","modified_gmt":"2018-09-27T18:30:00","slug":"apgst-rules-2017-rule-142-5-demands-in-form-gst-drc-07-to-be-uploaded-electronically-certain-instructions","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=14250","title":{"rendered":"APGST Rules, 2017- Rule 142(5)-Demands in Form GST DRC 07 to be uploaded Electronically-Certain Instructions."},"content":{"rendered":"<p>APGST Rules, 2017- Rule 142(5)-Demands in Form GST DRC 07 to be uploaded Electronically-Certain Instructions.<br \/>CCW\/GST\/74\/2015 Dated:- 28-9-2018 Andhra Pradesh SGST<br \/>GST &#8211; States<br \/>Government of Andhra Pradesh<br \/>\nCommercial Taxes Department<br \/>\nOffice of the<br \/>\nChief Commissioner of State Tax<br \/>\nAndhra Pradesh,<br \/>\nEedupugallu,Vijayawada<br \/>\nCIRCULAR<br \/>\nCCT&#39;s Ref.No.CCW\/GST\/ 74\/2015 Dated :28.09.2018<br \/>\nSub &#8211; APGST Rules, 2017- Rule 142(5)-Demands in Form GST DRC 07 to be uploaded Electronically-Certain Instructions-Reg<br \/>\nThe officers of the CT department have been conducting check of vehicular traffic and whenever irregularities are noticed. taxes &#39;viz SGST.CGST or IGST and penalties are collected. During shop inspections, whenever any irregulari<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=57507\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> the relevant form DRC 07 on its portal.<br \/>\nFurther. suitable additions are provided by IT wing to obtain the required MIS reports. Hence, the Form GST DRC 07 to be accessed through APTis.<br \/>\nThere are main heads of Demands from which one should be selected<br \/>\nA. CVT (Sec 129); B-CVT(Sec 130); C-SI (Sec 67)- sec 73; D-SI (Sec 67)-sec 74; E-Sec 125: F-Others<br \/>\nBesides, the following options. can be selected (more than one possible) 1. classification 2. Valuation 3. Rate of Tax 4. Suppression of T.O. 5. Excess ITC claimed 6. Place of Supply. 7 Excess Refund released.<br \/>\nAll the field officers are required to enter the particulars of demands raised after the introduction of GST, duly following the above procedure.<br \/>\nAll the Joint Commissioner(ST)s are r<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=57507\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>APGST Rules, 2017- Rule 142(5)-Demands in Form GST DRC 07 to be uploaded Electronically-Certain Instructions.CCW\/GST\/74\/2015 Dated:- 28-9-2018 Andhra Pradesh SGSTGST &#8211; StatesGovernment of Andhra Pradesh Commercial Taxes Department Office of the Chief Commissioner of State Tax Andhra Pradesh, Eedupugallu,Vijayawada CIRCULAR CCT&#39;s Ref.No.CCW\/GST\/ 74\/2015 Dated :28.09.2018 Sub &#8211; APGST Rules, 2017- Rule 142(5)-Demands in Form GST &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=14250\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;APGST Rules, 2017- Rule 142(5)-Demands in Form GST DRC 07 to be uploaded Electronically-Certain Instructions.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14250","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14250","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14250"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14250\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14250"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14250"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}