For FORM GST DRC-01 of the said rules, the following FORM shall be substituted, namely:– “FORM GST DRC - 01 [See rule 100 (2) & 142(1)(a)] Reference No:
To ____________GSTIN/Temp. ID ------------------ Name ____________Address Date:
Tax Period ------------- F.Y. ---------- Act - Section / sub-section under which SCN is being issued - SCN Reference No. ---- Date ---- Summary of Show Cause Notice Brief facts of the case :
Grounds :
Tax and other dues :
(Amount in Rs.)
Sr.
No.
Tax rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 Total Signature Name Designation Jurisdiction Address Note - Only applicable fields may be filled up.
Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory.
Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.”.
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