CGST Rule 142 – Notice and order for demand of amounts payable under the Act [Updated 2019]

CGST Rule 142 – Notice and order for demand of amounts payable under the Act

Rule 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.

Rule 142 (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.

Rule 142 (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.

Rule 142 (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.

Rule 142 (5)

A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74 [1][or sub-section 12 of section 75] or sub-section (3) of section 76 [2][or section 125] [3][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.

Rule 142 (6)

The order referred to in sub-rule (5) shall be treated as the notice for recovery.

Rule 142 (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.


[1] Words inserted by the Central Goods and Services Tax (Fourteenth Amendment) Rules, 2018. – Date of Amendment : 31-12-2018, Effective from : 31-12-2018, Retrospective Effect : No

[2] Inserted by the Central Goods and Services Tax (Ninth Amendment) Rules, 2018. – Date of Amendment : 10-09-2018, Effective from : 10-09-2018, Retrospective Effect : No

[3] Inserted by the Central Goods and Services Tax (Sixth Amendment) Rules, 2018 w.e.f. 19.06.2018. – Date of Amendment : 19-06-2018, Effective from : 19-06-2018, Retrospective Effect : No

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