10/30/2023 0 Comments Service tax show cause notice formatOn non-receipt of any reply he can pass an assessment order. Section 62 –For non-filers of returns by any Registered Taxable Person, the proper officer can issue notice under Section 46 of the Act. The proper officer can issue notice as per this section and on failure to do the same he can impose penalty. Section 52 – This section deals with provisions of tax collected at source. Let us discuss in brief the sections on which orders can be issued, proceedings can be done and which results in demand. Now, these demands evolves from some orders or from some proceedings initiated by the proper officers. GST law authorizes the proper officer to determine and demand the following amounts:ģ. In this article I will try to discuss about different DRC forms. As per provisions of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the Act) read with Central Goods and Service Tax Rules, 2017 (hereinafter referred to as the Rules) there are 28 DRC Forms till date. but most of the forms have not came to use till date, which will come near in future. ![]() ![]() Few of DRC forms has already came to use like DRC – 03, DRC – 01 DRC – 01A etc. Among plenty of forms in GST, DRC forms are forms which are related to demands and recovery proceedings.
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