| GST DRC-01 |
Summary of Show Cause Notice (SCN) |
Sections 73(1) or 74(1) (also used for notices under Sec 52, 76, 129, 130, etc.) |
Rule 142(1)(a) |
Proper Officer (Tax Official) |
| GST DRC-01A |
Intimation of Tax Ascertained as Payable (Pre-notice) |
Sections 73(5) & 74(5) (payment before SCN issuance) |
Rule 142(1A) & 142(2A) |
Proper Officer (Part A & C); Taxpayer (Part B) |
| GST DRC-01B |
Intimation of Discrepancy in Outward Supplies vs. Return (System Notice) |
Section 75(12) (difference in self-declared outward tax vs tax paid) |
Rule 88C |
GST System (auto-generated on behalf of Proper Officer) |
| GST DRC-01C |
Intimation of Discrepancy in ITC Availed vs. Available (System Notice) |
(No specific section; addresses excess ITC claimed – likely to trigger Sec 73/74 for wrongful credit if unrectified) |
Rule 88D |
GST System (auto-generated on behalf of Proper Officer) |
| GST DRC-01D |
Intimation of Amount Recoverable under Section 79 (Recovery Notice) |
Section 79 & Section 78 (recovery of unpaid dues after 3 months of order) |
Rule 142B |
Proper Officer (Adjudicating Authority/Recovery Officer) |
| GST DRC-02 |
Summary of Statement (of Demand) |
Sections 73(3) & 74(3) (statement for subsequent period on same grounds) |
Rule 142(1)(b) |
Proper Officer |
| GST DRC-03 |
Intimation of Payment made Voluntarily or Against SCN/Statement |
Sections 73(5) & 74(5) (voluntary payment to close case); also any liability under the Act |
Rule 142(2) & 142(3) |
Taxpayer |
| GST DRC-03A |
Application for Adjustment of Amount Paid against Demand Order |
(Relates to Section 75 settlement of dues; used post-order for adjustment) |
Rule 142(2B) |
Taxpayer |
| GST DRC-04 |
Acknowledgment of Acceptance of Voluntary Payment |
Section 73(7) & 74(7) (conclusion of proceedings on payment) |
Rule 142(2) & 142(3) |
Proper Officer |
| GST DRC-05 |
Intimation of Conclusion of Proceedings |
Section 73(7) & 74(7) (cases where proceedings are deemed concluded) |
Rule 142(3) |
Proper Officer |
| GST DRC-06 |
Reply to the Show Cause Notice |
(No specific section – applicable to any SCN under GST) |
Rule 142(4) |
Taxpayer |
| GST DRC-07 |
Summary of the Order (Demand Order) |
Sections 73(9) or 74(9) (adjudication order determining liability) |
Rules 100(1), 100(2), 100(3) & 142(5) |
Proper Officer (Adjudicating Authority) |
| GST DRC-07A |
Summary of the Order Creating Demand under Existing Laws |
Section 142(8)(a) of CGST Act (transitional provision for pre-GST arrears) |
Rule 142A(1) |
Proper Officer (Legacy/Transition) |
| GST DRC-08 |
Summary of Rectification/Withdrawal Order (GST) |
Section 161 (rectification of errors) or relevant provision for withdrawal |
Rule 142(7) |
Proper Officer |
| GST DRC-08A |
Amendment/Modification of Summary of Order (Existing Laws) |
Section 142(8)(a) (transitional cases – legacy demand changes) |
Rule 142A(2) |
Proper Officer (Legacy/Transition) |
| GST DRC-09 |
Order for Recovery through Specified Officer (Section 79) |
Section 79 (general provision for recovery of dues) |
Rule 154 (or relevant rule for inter-jurisdiction recovery) |
Proper Officer (Recovery Initiating Authority) |
| GST DRC-10 |
Notice for Auction of Goods (Movables) |
Section 79(1)(b) (recovery by detaining and selling goods) and Section 129(6) (auction of seized goods for transport violations) |
Rule 144(5) (procedure for sale of goods) (For 129(6) cases, Rule 144A may apply) |
Proper Officer |
| GST DRC-11 |
Notice to Successful Bidder (Auction) |
Section 79(1)(b) (sale of movables for recovery) |
Rule 144(5) |
Proper Officer (Auction Conducting Officer) |
| GST DRC-12 |
Sale Certificate (Auction of Goods/Property) |
Section 79(1)(b) or 79(1)(d) (completion of sale for recovery) |
Rule 144(5) (for movables) or Rule 147(12) (for immovables) |
Proper Officer |
| GST DRC-13 |
Notice to a Third Person (Garnishee Notice) |
Section 79(1)(c) (recovery from third party owing money to defaulter) |
Rule 145(1) |
Proper Officer |
| GST DRC-14 |
Certificate of Payment to a Third Person |
Section 79(1)(c) (acknowledging garnishee payment) |
Rule 145(2) |
Proper Officer |
| GST DRC-15 |
Application to Civil Court for Execution of a Decree |
Section 79 (recovery through court decree) |
Rule 146 |
Proper Officer (Commissioner/Authorized Officer) |
| GST DRC-16 |
Notice for Attachment and Sale of Immovable/Movable Property or Shares |
Section 79(1)(d) (attachment & sale of defaulter’s assets) |
Rule 147(1) and Rule 151(1) |
Proper Officer |
| GST DRC-17 |
Notice for Auction of Immovable Property |
Section 79(1)(d) (sale of attached immovable property for recovery) |
Rule 147(4) |
Proper Officer |
| GST DRC-18 |
Recovery Certificate – Action under Section 79(1)(e) |
Section 79(1)(e) (certificate to recover as land revenue) |
Rule 155 |
Proper Officer (Commissioner) |
| GST DRC-19 |
Application to Magistrate for Recovery as Fine |
Section 79(1) (alternative – recovery as if fine imposed by court) |
Rule 156 |
Proper Officer |
| GST DRC-20 |
Application for Deferred Payment / Payment in Instalments |
Section 80 (payment in instalments) |
Rule 158(1) |
Taxpayer |
| GST DRC-21 |
Order on Application for Instalments (Acceptance/Rejection) |
Section 80 (Commissioner’s decision on instalments) |
Rule 158(2) |
Proper Officer (Commissioner or Authorized) |
| GST DRC-22 |
Provisional Attachment Order |
Section 83 (provisional attachment to protect revenue) |
Rule 159(1) |
Proper Officer (Commissioner) |
| GST DRC-22A |
Application for Objection to Provisional Attachment |
Section 83 (right of person to object) |
Rule 159(5) |
Taxable Person / Aggrieved Party |
| GST DRC-23 |
Restoration Order – Release of Attached Property/Bank Account |
Section 83 (lifting attachment) |
Rule 159(3) & 159(5) & 159(6) |
Proper Officer (Commissioner) |
| GST DRC-24 |
Intimation to Liquidator for Recovery of Amount |
Section 88 (company in liquidation – tax dues) |
Rule 160 |
Proper Officer (Commissioner) |
| GST DRC-25 |
Continuation of Recovery Proceedings (Enhanced/Reduced Demand) |
Section 84 (recovery after appeal/revision – reduction or enhancement of demand) |
Rule 161 |
Proper Officer (Commissioner) |
