CGST Rules Rule 142 — Serving of order, notice, summon, requisition, warrant etc
CGST Rules, 2017 · Serving of order, notice, summon, requisition, warrant etc
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Rule 142 of the CGST Rules, 2017 governs Serving of order, notice, summon, requisition, warrant etc. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 142 CGST: Serving of order, notice, summon, requisition, warrant etc — eligibility, conditions, case laws and compliance impact under Indian tax law.
Rule 142. Notice and order for demand of amounts payable under the Act. -1
(1)The proper officer shall serve, along with the1
(a)Notice issued under section 52 or section 73 or section 74 1or section 74A10 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 ,1
(b) statement under sub-section1
(3)of section 73 or sub-section
(3)of section 74 or sub-section (3) of section 74A10, a summary thereof electronically in FORM GST DRC-02 , specifying therein the details of the amount payable.
(1A) The 2proper officer may3, before service of Notice to the person chargeable with tax, interest and penalty, under sub-section (1) of Section 73 or sub-section2
(1)of Section 74 or sub-section (1) of section 74A10, as the case may be, communicate4 the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A.];]
(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 1or clause (i) of sub-section (8) of section 74A, as the case may be, or tax, interest and penalty in accordance with the provisions of subsection (5) of section 74 or clause (i) of sub-section (9) of section 74A11, or where any person makes payment of tax, interest, penalty or any other amount due in accordance with the provisions of the Act 1whether on his own ascertainment or, as communicated by the proper officer under sub-rule (1A),2 1he shall inform the proper officer of such payment in FORM GST DRC-03 and an acknowledgement, in FORM GST DRC–04 shall be made available to the person through the common portal electronically.8
(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 2, and thereafter the proper officer may issue an intimation in Part-C of FORM GST DRC-01A, accepting the payment or the submissions or both, as the case may be, made by the said person9
(2B) Where an amount of tax, interest, penalty or any other amount payable by a person under section 52 or section 73 or section 74 9or10
section 74A] or section 76 or section 122 or section 123 or section 124 or
section 125 or section 127 or section 129 or section 130, has been paid by the said person through an intimation in FORM GST DRC-03 under sub-rule (2), instead of crediting the said amount in the electronic liability register in FORM GST PMT –01 against the debit entry created for the said demand, the said person may file an application in FORM GST DRC-03A electronically on the common portal, and the amount so paid and intimated through FORM GST DRC-03 shall be credited in Electronic Liability Register in FORM GST PMT –01 against the debit entry created for the said demand, as if the said payment was made towards the said demand on the date of such intimation made through FORMGST DRC-03:
Provided that where an order in FORM GST DRC-05 has been issued in terms of sub-rule (3) concluding the proceedings, in respect of the payment of an amount in FORM GST DRC-03, an application in FORM GST DRC-03A cannot be filed by the said person in respect of the said payment.]
(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or under clause (ii) of sub-section11
(8)of
section 74A, as the case may be, or tax, interest and penalty under sub-section
(8)of section 74 or under clause (ii) of sub-section (9) of section 74A, as the case may be, within the period specified therein, or where the person concerned makes payment of the amount referred to in sub-section (1) of section 129 within seven days of the notice issued under subsection (3) of that Section but before the issuance of order under the said sub-section (3), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an intimation 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 1or sub-section (6) of section 74A10 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 .1
(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 1or10
section 74A] 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, as the case may be, payable by the person concerned6.]
(6)The order referred to in sub-rule (5) shall be treated as the Notice for recovery.1
(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-08.1or section 74A10 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 or sub-section (3) of section 74A10, a summary thereof electronically in FORM GST DRC-02 , specifying therein the details of the amount payable.
(1A) The 2proper officer may3, before service of Notice to the person chargeable with tax, interest and penalty, under sub-section (1) of Section 73 or sub-section2
(1)of Section 74 or sub-section (1) of section 74A10, as the case may be, communicate4 the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A.]proper officer may3, 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 or sub-section (1) of section 74A10, as the case may be, communicate4 the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A.];
(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 clause (i) of sub-section (8) of section 74A, as the case may be, or tax, interest and penalty in accordance with the provisions of subsection (5) of section 74 or clause (i) of sub-section (9) of section 74A11, 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),2 he shall inform the proper officer of such payment in FORM GST DRC-03 and an acknowledgement, in FORM GST DRC–04 shall be made available to the person through the common portal electronically.8
(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 2, and thereafter the proper officer may issue an intimation in Part-C of FORM GST DRC-01A, accepting the payment or the submissions or both, as the case may be, made by the said person, and thereafter the proper officer may issue an intimation in Part-C of FORM GST DRC-01A, accepting the payment or the submissions or both, as the case may be, made by the said person9]
(2B) Where an amount of tax, interest, penalty or any other amount payable by a person under section 52 or section 73 or section 74 9or10
section 74A] or section 76 or section 122 or section 123 or section 124 or
section 125 or section 127 or section 129 or section 130, has been paid by the said person through an intimation in FORM GST DRC-03 under sub-rule (2), instead of crediting the said amount in the electronic liability register in FORM GST PMT –01 against the debit entry created for the said demand, the said person may file an application in FORM GST DRC-03A electronically on the common portal, and the amount so paid and intimated through FORM GST DRC-03 shall be credited in Electronic Liability Register in FORM GST PMT –01 against the debit entry created for the said demand, as if the said payment was made towards the said demand on the date of such intimation made through FORMGST DRC-03:]
Provided that where an order in FORM GST DRC-05 has been issued in terms of sub-rule (3) concluding the proceedings, in respect of the payment of an amount in FORM GST DRC-03, an application in FORM GST DRC-03A cannot be filed by the said person in respect of the said payment.9or10
section 74A] or section 76 or section 122 or section 123 or section 124 or
section 125 or section 127 or section 129 or section 130, has been paid by the said person through an intimation in FORM GST DRC-03 under sub-rule (2), instead of crediting the said amount in the electronic liability register in FORM GST PMT –01 against the debit entry created for the said demand, the said person may file an application in FORM GST DRC-03A electronically on the common portal, and the amount so paid and intimated through FORM GST DRC-03 shall be credited in Electronic Liability Register in FORM GST PMT –01 against the debit entry created for the said demand, as if the said payment was made towards the said demand on the date of such intimation made through FORMGST DRC-03:
Provided that where an order in FORM GST DRC-05 has been issued in terms of sub-rule (3) concluding the proceedings, in respect of the payment of an amount in FORM GST DRC-03, an application in FORM GST DRC-03A cannot be filed by the said person in respect of the said payment.]
(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or under clause (ii) of sub-section11
(8)of
section 74A, as the case may be, or tax, interest and penalty under sub-section
(8)of section 74 or under clause (ii) of sub-section (9) of section 74A, as the case may be, within the period specified therein, or where the person concerned makes payment of the amount referred to in sub-section (1) of section 129 within seven days of the notice issued under subsection (3) of that Section but before the issuance of order under the said sub-section (3), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an intimation 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 (6) of section 74A10 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 or10
section 74A] 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, as the case may be, payable by the person concerned6.
(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.]
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Browse all notifications →Amendment History
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1
Substituted (w.e.f. 01.04.2019) vide Notification No 16/2019-CT dated 29.03.2019 for
2
Inserted vide Notification No 49/2019- CT dated 09.10.2019
3
Substituted vide Notification No 79/2020-CT dated 15.10.2020 for "proper officer shall".
4
Substituted vide Notification No 79/2020-CT dated 15.10.2020 for "shall communicate".
5
Substituted (w.e.f. 01.01.2022) vide Notification No. 40/2021-CT dated 29.12.2021 for "fourteen days of detention or seizure of the goods and conveyance".
6
Substituted (w.e.f. 01.01.2022) vide Notification No. 40/2021-CT dated 29.12.2021 for "tax, interest and penalty payable by the person chargeable with tax".
7
Substituted vide Notification No. 52/2023 - CT dated 26.10.2023.
8
Substituted vide Notification No 12/2024-CT dated 10.07.2024.
9
Inserted vide Notification No 12/2024-CT dated 10.07.2024.
10
Inserted (w.e.f. 01.11.2024) vide Notification No. 20/2024 - CT dated 08.10.2024.
11
Substituted (w.e.f. 01.11.2024) vide Notification No. 20/2024 - CT dated 08.10.2024.