Drc 01a Word Format
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People also ask drc 01 form download
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What is the difference between DRC-01 and 01A?
The Form GST DRC-01 is a summary of a show-cause notice whereas Form GST DRC-01A is an intimation issued before a Show cause notice. If the taxpayer agrees with the contention of the department, then he may pay its liability as per the intimation. -
What is form DRC-01A?
Form GST DRC-01A under rule 142(1A) of the Rules indicates that it is a pre-show cause notice intimation with reference to Section 73(1)/ (5) or Section 74(1)/ (5) to an assessee so that either he may deposit the amount of tax and interest or he may disagree to the ascertainment resulting in show cause notice under ... -
What is full form of DRC in GST?
It is done when the government discovers a demand or deficiency of taxation after the deadline for filing tax returns for a financial year has passed. The DRC full form in GST is called the 'Demand and Recovery Forms'. -
What is the difference between DRC 01 and 01A?
The Form GST DRC-01 is a summary of a show-cause notice whereas Form GST DRC-01A is an intimation issued before a Show cause notice. If the taxpayer agrees with the contention of the department, then he may pay its liability as per the intimation. -
What is the penalty for short payment of GST?
An offender not paying tax or making short-payments has to pay a penalty of 10% of the tax amount due, subject to a minimum of Rs. 10,000. Therefore, the penalty will be high at 100% of the tax amount when the offender has evaded i.e., where there is a deliberate fraud. -
What is DRC filing?
It is done when the government discovers a demand or deficiency of taxation after the deadline for filing tax returns for a financial year has passed. The DRC full form in GST is called the 'Demand and Recovery Forms'. -
How can a taxpayer respond to such intimation in form drc-01A?
When a taxpayer receives an intimation in Part A of Form GST DRC01A, he/she can use the Part B of Form GST DRC-01 to respond. Through Part B, the taxpayer can communicate the following to the authorized officer: Details of part-payment of the ascertained tax liability. -
What happens after 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. Submissions based on the above, if any, can also be communicated.
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