GST Instruction 4/2023 Dated. 23 November 2023 for Electronic Uploading of DRC-01 & DRC-07
GST Instruction 4/2023: It has been brought to the notice of the Central Board of Indirect Taxes and Customs (CBIC) that some of the field formations are serving notices under section 52/ 73/ 74/ 122/ 123/ 124/ 125/ 127/ 129/ 130 and orders under section 52/ 62/ 63/ 64/ 73/ 74/ 75/ 76/ 122/ 123/ 124/ 125/ 127/ 129/ 130 of the CGST Act manually only and not uploading the summary of notices (DRC-01) and summary of orders (DRC-07) electronically on the portal.
In response to this, the CBIC, vide this Instruction No. 4/2023 Dated. 23 November 2023, has specified that, as per Rule 142(1) of CGST Rules, 2017, along with the notices issued under above mentioned sections of CGST Act, a summary of such notice is also required to be uploaded by the proper officer electronically on the portal in FORM GST DRC-01 and as per Rule 142(5) of CGST Rules 2017, along with the notices issued under above mentioned sections of CGST Act, a summary of such order is also required to be uploaded electronically on the portal by the proper officer in FORM GST DRC-07.
It has been highlighted that, any failure to electronically upload summaries of notices and orders on the portal constitutes a direct violation of CGST Rules, carrying potential adverse impacts on GST record keeping. Beyond mere compliance, the electronic uploading of summaries ensures accessibility for taxpayers and facilitates efficient tracking of proceedings, aiding in subsequent actions such as recovery and appeals.
Any deviation from this imperative under CGST Rules may disrupt seamless record management under GST, potentially affecting the progress of appeals and recovery processes on the portal. It is crucial for proper officers to adhere to these requirements for a smooth and compliant GST framework.
The proper officers are accordingly directed vide this Instruction No.4/2023 to ensure that summary of the notices issued under section 52/ 73/ 74/ 122/ 123/ 124/ 125/ 127/ 129/ 130 0f CGST Act are uploaded electronically on the portal in FORM GST DRC-01 and also to ensure that summary of the order issued under section 52/ 62/ 63/ 64/ 73/ 74/ 75/ 76/ 122/ 123/ 124/ 125/ 127/ 129/ 130 of CGST Act is uploaded electronically on the portal in FORM GST DRC-07.
Also instruction given that, the Principal Chief Commissioners/ Chief Commissioners of the CGST Zones and Principal Director General of DGGI may closely supervise the officers under their Zones/ Directorate to ensure strict compliance of the above provisions of rule 142 of CGST Rules by the officers within their Zones/ Directorate.
To Access the Instruction No.4/2023 CLICK HERE
To Read the Recent Allahabad HC Order reducing 56 Lakhs penalty to 10000 CLICK HERE
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