Q.1 What is Form GST DRC-07A?
Ans. If any demand (Tax, interest, penalty, fees or any other dues) was created under Pre-GST laws (e.g. State VAT / CST / Central Excise / Service Tax etc.) and is not recovered under those laws, then it can be recovered as arrears of GST, under GST Act.
The summary of such pre-GST demand will be issued/uploaded in Form GST DRC-07A by Recovery officer on the GST Portal and the demand will be posted in Part II of Electronic Liability Register of the taxpayer.
Q.2 What is Form GST DRC-08A?
Ans. Where a pre-GST demand order, uploaded via Form GST DRC-07A is rectified or modified or quashed in any proceedings, including that in appeal, review or revision, or the recovery is made under the existing laws, a summary of such order will be uploaded in FORM GST DRC-08A. Accordingly, Part II of Electronic Liability Register will also be updated.
Viewing Form GST DRC-07A & Form GST DRC-08A
Q.3 Where can I view Form GST DRC-07A issued to me?
Ans. To view Form GST DRC-07A, navigate to Services > User Services > View Additional Notices and Orders > View > DRC-07A.
Q.4 Where can I view Form GST DRC-08A issued to me?
Ans. To view Form GST DRC-08A, navigate to Services > User Services > View Additional Notices and Orders > View > DRC-08A.
Q.5 Does a taxpayer get any intimation about Form GST DRC-07A or Form GST DRC-08A issued to him?
Ans. Taxpayer will get intimation of issue of Form GST DRC-07A/ Form GST DRC-08A issued to him/her, though SMS and e-mail.
Tabs in Case Details page
Q.6 What are the various tabs available in case details page?
Ans. Two clickable tabs – DRC-07A and DRC-08A are available in case detail page.
Q.7 How can I make payment against the pre-GST demand issued by Tax Official?
Ans. To make payment against the pre-GST demand issued by Tax Official, navigate to Services > Ledgers > Payment towards Demand option.
Type of Status for pre-GST Recover Case ID
Q.8 What are the various Status types for searching a pre-GST Recovery Case ID on the Search Screen?
Ans. Various status types of a pre-GST Recovery Case ID are:
|Status of Case ID||Action that Results in this Status|
|DRC-07A issued||When Form GST DRC-07A is issued by Recovery Officer|
|DRC-08A issued||When Form GST DRC-08A is issued by Recovery Officer|
To Read More-https://tutorial.gst.gov.in/userguide/demandsandrecovery/index.htm#t=Manual_drc07a.htm
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