A. FAQs on Viewing Pre-GST Demand Uploaded by Tax Official (Form GST DRC-07A & Form GST DRC-08A)

General

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.

  • DRC-07A:To view details of the DRC-07A issued by Tax Official
  • DRC-08A:To view details of the DRC-08A issued by Tax Official

Making Payment

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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Disclaimer: The contents of this article are for information purposes only and does not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up. The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

Source- gst.gov.in

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