Provisions under Rule 142 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Notice and Order for Demand of Amounts Payable under the Act”, are as under:
CGST Rule 142: Notice and Order for Demand of Amounts Payable under the Act (Chapter-XVIII: DEMANDS AND RECOVERY) [rule 142 substituted from 01/04/2019: refer Note 4]
(1) The proper officer shall serve, along with the (a) notice issued under section 52 or section 73 or section 74 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, a summary thereof electronically in FORM GST DRC 02, specifying therein the details of the amount payable.
(1A) The proper officer shall proper officer may [text substituted from 15/10/2020: refer Note 6(a)], 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 74, as the case may be, shall communicate communicate [text substituted from 15/10/2020: refer Note 6(b)] the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC 01A. [sub-rule (1A) inserted from 09/10/2019: refer Note 5(a)]
(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, or where any person makes payment of tax, interest, penalty or any other amount due in accordance with the provisions of the Act, whether on his own ascertainment or, as communicated by the proper officer under sub-rule (1A) [text inserted from 09/10/2019: refer Note 5(b)], 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 said person in FORM GST DRC 04.
(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. [sub-rule (2A) inserted from 09/10/2019: refer Note 5(a)]
(3) Where the person chargeable with tax makes payment of tax and interest under subsection (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 service of a notice under sub-rule (1), or where the person concerned makes payment of the amount referred to in sub-section (1) of section 129 within fourteen days of detention or seizure of the goods and conveyance seven days of the notice issued under sub-section (3) of Section 129 but before the issuance of order under the said sub-section (3) [text substituted from 01/01/2022: refer Note 7(a)], he shall intimate the proper officer of such payment in FORM GST DRC 03 and the proper officer shall issue an order intimation [text substituted from 26/10/2023: refer Note 8] 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 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 or section 75 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 shall be uploaded electronically in FORM GST DRC 07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax tax, interest and penalty, as the case may be, payable by the person concerned [text substituted from 01/01/2022: refer Note 7(b)].
(6) The order referred to in sub-rule (5) shall be treated as the notice for recovery.
(7) Where a rectification of the order has been passed in accordance with the provisions of section 161 or where an order uploaded on the system has been withdrawn, a summary of the rectification order or of the withdrawal order shall be uploaded electronically by the proper officer in FORM GST DRC 08.
Amendments History:
1. In sub-rule (5), the text ‘or section 129 or section 130’ inserted from 19/06/2018 vide Notification 28/2018. (refer Note 4)
2. In sub-rule (5), the text ‘or Section 125’ inserted from 10/09/2018 vide Notification 48/2018.
3. In sub-rule (5), the text ‘or sub-section (12) of section 75’ inserted from 31/12/2018 vide Notification 74/2018.
4. Rule 142 substituted from 01/04/2019 vide Notification 16/2019. Text thereof before substitution:
“142. Notice and Order for Demand of Amounts Payable under the Act
(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 said person in FORM GST DRC 04.
(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 service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC 03 and the proper officer shall issue an order 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 or sub-section (3) of section 76 shall be in FORM GST DRC 06.
(5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (12) of section 75 [text inserted from 31/12/2018: refer Note 3] or sub-section (3) of section 76 or section 125 [text inserted from 10/09/2018: refer Note 2] or section 129 or section 130 [text inserted from 19/06/2018: refer Note 1] shall be uploaded electronically in FORM GST DRC 07, specifying therein the amount of tax, interest and penalty payable by 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. Amendments from 09/10/2019 vide Notification 49/2019:
(a) Sub-rules (1A) and (2A) inserted.
(b) The text ‘whether on his own ascertainment or, as communicated by the proper officer under sub-rule (1A)’ inserted in sub-rule (2).
6. Amendments from 15/10/2020 vide Notification 79/2020:
(a) In sub-rule (1A), the text ‘proper officer shall’ substituted with the text ‘proper officer may’.
(b) In sub-rule (1A), the text ‘shall communicate’ substituted with the text ‘communicate’.
7. Amendments from 01/01/2022 vide Notification 40/2021:
(a) In sub-rule (3), the text “fourteen days of detention or seizure of the goods and conveyance”, substituted with the text “seven days of the notice issued under sub-section (3) of Section 129 but before the issuance of order under the said sub-section (3)”.
(b) In sub-rule (5), the text “tax, interest and penalty payable by the person chargeable with tax” substituted with the text “tax, interest and penalty, as the case may be, payable by the person concerned”.
8. In sub-rule (3), the text “proper officer shall issue an order” substituted with the text “proper officer shall issue an intimation” from 26/10/2023 vide Notification 53/2023.
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| CGST Rules 2017: Last Updated 30/11/2023 |
| The CGST Rules 2017 along with the prescribed GST Forms were initially notified vide Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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