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Section 142(8) of the Central Goods and Services Tax (CGST) Act, 2017 contains the provisions for recovery of tax dues to be recovered as arrears from a taxpayer. This is done in a demand order in Form GST DRC-07A, and any subsequent modification is done in Form GST DRC-08A.
This article will discuss Form DRC-07A and DRC-08A and discuss how to view pre-GST demand step by step on the GST portal.
Suppose any demand for tax, interest, fees, penalty or any other dues was raised under Pre-GST laws such as VAT, CST, Central Excise, Service Tax, etc. and hasn’t been recovered by the taxman under those laws. In that case, it could be recovered as Pre-GST demand, under CGST Act, 2017.
The summary of such tax arrear demand would be issued and uploaded in Form GST DRC-07A by the proper recovery officer on the GST portal. Such tax arrears would be posted in the taxpayer’s Electronic Liability Register (Part II) on the GST portal.
An inspector or a superintendent will create Form DRC-07A, mention the taxpayer’s GSTIN and enter the details of the tax demand order. Such an officer would then upload a copy of such demand order and other relevant documents and submit it to the next level officer. If a superintendent creates the form, the same order moves to the respective Assistant or Deputy Commissioner.
The Assistant or Deputy Commissioner has to approve the form once satisfied with the details submitted. After their approval, the Form GST DRC-07A gets generated and issued to the taxpayer through the GST portal. A demand ID is generated in the taxpayer’s Electronic Liability Ledger (Part-II) on the GST portal.
Where a pre-GST demand uploaded in Form GST DRC-07A is modified, rectified, or, recovery is made under the present laws, a summary of such order would be uploaded on the GST portal in Form GST DRC-08A. Accordingly, the taxpayer’s Electronic Liability Register (Part II) will also be updated on the GST portal.
The format of form DRC-07A is shown in the image below.
The format of form DRC-08A is shown in the image below.
Pre-requisite to view Form GST DRC-07A – A taxpayer who wants to view the demand order in Form DRC-07A should have migrated as a taxpayer under the CGST Act, 2017 and such taxpayer should be operating within the particular state.
Pre-requisite view Form GST DRC-08A – Form GST DRC-07A should have been already to a taxpayer, and a tax demand exists in his Electronic Liability Ledger (Part II) on the GST portal.
For viewing pre-GST demand in Form GST DRC-07A perform the steps as listed below:
Step 1. Go to the web browser and open the URL www.gst.gov.in. As the web portal opens, the GST home page is displayed.
Step 2. The taxpayer then needs to click on the ‘Login’ button, as shown in the image below.
Step 3. After clicking the ‘Login’ button, the taxpayer needs to provide his valid username and password to login into the GST portal, as shown in the image below.
Step 4. After logging in to the GST portal, the registered taxpayer must navigate through Services > User Services > View Additional Notices/Orders, as shown in the image below.
Step 5. After selecting the ‘View Additional Notices/Orders’ from the drop-down list, the ‘Additional Notices and Orders page appears’, as shown in the image below. All the orders or notices issued are displayed here in the descending order of date. A taxpayer can view such order or notice by clicking the ‘View’ hyperlink button as highlighted in the image below.
Step 6. On clicking the ‘View’ button, the Case Details page appears. The taxpayer needs to select the DRC-07A tab, as shown in the image below. This tab will display the Form DRC-07A issued by the GST department. The taxpayer needs to click the hyperlink provided in the Documents section in the table as highlighted in the image below to view and download the same.
To view the Form GST DRC-08A, perform the steps listed above. On the ‘Case Details’ page, select the DRC-08A tab, as shown in the image below. This tab would display the Form GST DRC-08A issued by the GST department. The taxpayer needs to click the hyperlink provided in the documents section in the table as highlighted in the image below to view and download the same.