For FORM GST DRC-02 of the said rules, the following FORM shall be substituted, namely:– “FORM GST DRC -02 [See rule 142(1)(b)] Reference No: Date:
To _______________ GSTIN/ID ----------------------- Name _______________ Address Tax Period : F.Y. :
Section /sub-section under which statement is being issued :
SCN Ref. No. ------- Date – Statement Ref. No. ---- Date - Summary of Statement :
(a) Brief facts of the case :
(b) Grounds :
(c) 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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