CGST Rules – Central Goods and Services Tax Rules, 2017
Rule 142
Notice and order for demand of amounts payable under the Act
This Section of the Central Goods and Services
Tax Rules, 2018 (CGST Rules 2018) is no longer valid and was amended in
Central Tax Notification 16/2019 dated 29th March, 2019.
Refer to Rule 142 – Notice and order for demand of amounts payable under the Act for the
current version.
This rule was made and amended vide the following notifications
• Central Tax Notification No. 28/2018 (dated 19th June 2018)
• Central Tax Notification No. 48/2018 (dated 10th September 2018)
• Central Tax Notification No. 60/2018 (dated 30th October 2018)
• Central Tax Notification No. 74/2018 (dated 31st December 2018)
• Central Tax Notification No. 16/2019 (dated 29th March 2019)
(1) The proper officer shall serve, along with the
(a) notice under sub-section (1) of section 73 or sub-section (1) of
section 74 or sub- section (2) of section 76, 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, a summary thereof electronically in FORM GST DRC-02,
specifying therein the details of the amount payable.
(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, as the case may be, tax,
interest and penalty in accordance with the provisions of sub-section (5)
of section 74, he shall inform the proper officer of such payment in FORM
GST DRC-03 and the proper officer shall issue an acknowledgement, accepting
the payment made by the said person in FORM GST DRC–04.
(3) Where the person chargeable with tax makes payment of tax and interest
under sub- section (8) of section 73 or, as the case may be, tax, interest
and penalty under sub-section (8) of section 74 within thirty days of the
service of a notice under sub-rule (1), he shall intimate the proper
officer of such payment in FORM GST DRC-03 and the proper officer shall
issue an order 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 (3) of section
76 shall be in
FORM GST DRC-06.
(5) A summary of the order issued under sub-section (9) of section 73 or
sub-section (9) of section 74 or
4sub-section (12) of section 75 or sub-section (3) of section
76 2 or section 125 or 1section 129 or section 130 shall be
uploaded electronically in FORM GST DRC-07, specifying therein the amount
of tax, interest and penalty payable by the person chargeable with tax.
(6) The order referred to in sub-rule (5) shall be treated as the notice
for recovery.
(7) Any rectification of the order, in accordance with the provisions of
section 161, shall be
made by the proper officer in FORM GST DRC-08.
3142A. Procedure for recovery of dues under existing laws. –
(1) A summary of order issued under any of the existing laws creating
demand of tax, interest, penalty fee or any other dues which becomes
recoverable consequent to proceedings launched under the existing law
before, on or after the appointed day shall, unless recovered under that
law, be recovered under the Act and may be uploaded in FORM GST DRC-07A
electronically on the common portal for recovery under the Act and the
demand of the order shall be posted in Part II of Electronic Liability
Register in FORM GST PMT-01.
(2) Where the demand of an order uploaded under sub-rule (1) is rectified
or modified or quashed in any proceedings, including in appeal, review or
revision, or the recovery is made under the existing laws, a summary
thereof shall be uploaded on the common portal in FORM GST DRC-08A and Part
II of Electronic Liability Register in FORM GST PMT-01 shall be updated
accordingly.
1 Inserted in Central Goods and Services Tax
Rules, 2018, vide Notification No. 28/2018 Central Tax (dated 19th June,
2018)
2 Inserted in Central Goods and Services Tax (Ninth Amendment)
Rules, 2018, vide Notification No. 48/2018 Central Tax (dated 10th September 2018)
3 Inserted in Central Goods and Services Tax (Thirteenth Amendment) Rules, 2018, vide Notification No.
60/2018 Central Tax (dated 30th October 2018)
4 Inserted in Central Goods and Services Tax (Fourteenth Amendment) Rules, 2018, vide Notification No.
74/2018 Central Tax (dated 31st December 2018)
5 Substituted inCentral Goods and Services Tax (Second Amendment) Rules, 2019, vide Notification No.
16/2019 Central Tax (dated 29th March 2019)