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FORM GST DRC 22 See rule 159(1) Reference No.: Date: Name Address (Bank/ Post Office/Financial Institution/Immovable property registering authority) Provisional attachment of property under section83.
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Debit FAQ
Filing a reply for Form GST DRC 22 is an important aspect of the Goods and Services Tax (GST) compliance process. GST DRC 22 is a notice issued by the GST department when they have detected any discrepancies or errors in the GST returns filed by a registered taxpayer.
What is the purpose of FORM GST DRC - 20? FORM GST DRC - 20 is an application form that can be filed by any taxpayer to apply for one of the following two options available to him in case he cannot pay the entire amount due under the GST Act in one go: Deferred payment: when dues are deferred for payment at later stage.
Access the .gst.gov.in URL. ... Select the Intimation of Voluntary Payment - DRC - 03 from the Application Type drop-down list. ... The intimation of payment made voluntary or made against the show cause notice (SCN) or statement or intimation of tax ascertained, through FORM GST DRC-01A, page is displayed.
DRC-07 is the summary of all orders. Every order which ultimately ends up in demand creation, liability is created through DRC-07. By submitting DRC-07 to GSTN, liability against the tax payer will be created in part B {other than return related liability} of the Liability Ledger.
DRC-03 is a form under the GST law that is required to be filed for voluntary tax payments towards demand or tax shortfall noticed later on after the time limit to file returns of a financial year expires. CGST Rule 142(2) and (3) covers this form.
How can a taxpayer respond to such intimation in Form DRC-01A? On receipt of intimation in Form DRC-01A, a taxpayer can use the second part of the said form, i.e. Part B, to communicate to the officer if he has made part-payment of the ascertained liability or if the liability is not acceptable by him.
For making voluntary payments against tax liabilities (interest, tax or penalties) based on self-assurance one must go to Services > User Services > My Applications > Intimation of Voluntary Payments > Choose Form DRC-03.
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