(1) Seizure and confiscation of goods and conveyances in transit are now made as a separate proceeding from the recovery of tax from Section 74.
(2) Self-assessed tax referred to under section 75 of the CGST Act shall also cover the outward supplies/sales as reported in GSTR-1 under section 37 of the CGST Act but which has been missed out while reporting in GSTR-3B under section 39.
(3) The provisional attachment shall remain valid for the entire period starting from the initiation of any proceeding till the expiry of a period of one year from the date of order made thereunder.
1. What is Form GST DRC-01A?
If a person is chargeable with tax, interest and penalty under sub-section (1) of section 73 or 74 of the CGST Act*, then the proper officer hereafter will first need to communicate the details of tax, interest and penalty, as ascertained by him, in Part A of Form GST DRC-01A.[*Section 73 deals with cases where there is non-payment/under-payment of tax without any intention or invocation of fraud.Section 74 deals with cases where there is non-payment/under-payment of tax with intention or invocation of fraud.]
2. What is the purpose of issuing Form DRC-01A?
As per the Rules, previously, at the time of serving of a notice or statement, the proper officer had to issue a summary in Form GST DRC-01 or Form GST DRC-02, as the case may be, that specified the details of tax payable.However, now, with this new sub-rule inserted, the tax, interest and penalty payable will need to be communicated to the taxpayer first, before the notice or statement gets served.Hence, it is an intimation rather than a show-cause notice.
3. How can a taxpayer respond to such intimation in Form DRC-01A?
A taxpayer, on receipt of intimation in Form DRC-01A, 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 on the basis of the above, if any, can also be communicated.