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Union Budget 2021 Outcome

1st February 2021:

(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.  

4. What is the format of Form GST DRC-01A?

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