to - 6 Part B – Demand details
19. Details of demand created (Amount in Rs. in all Tables) Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State/ UT Acts CST Act
20. Amount of demand paid under existing laws Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State / UT Acts CST Act
21.
(19-20) Balance amount of demand proposed to be recovered under GST laws << Auto-populated >> Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State / UT Acts CST Act Signature Name Designation Jurisdiction To _______________ (GSTIN/ID) --------------------------Name _______________ (Address) Copy to - Note –
1. In case of demands relating to short payment of tax declared in return, acknowledgement / reference number of the return may be mentioned.
2. Only recoverable demands shall be posted for recovery under GST laws. Once, a demand has been created through FORM GST DRC-07A, and the status of the demand changes subsequently, the status may be amended through FORM GST DRC-08A.
3. Demand paid up to the date of uploading the summary of the order should only be mentioned in Table 20. Different heads of the liabilities under existing laws should be synchronized with the heads defined under Central or State tax.
4. Latest order number means the last order passed by the relevant authority for the particular demand.
5. Copy of the order vide which demand has been created can be attached. Documents in support of tax payment can also be uploaded, if available.”.
9. Insertion of new FORM GST DRC-08A.- After FORM GST DRC-08 of the said rules, the following form shall be inserted, namely:- 7 “FORM GST DRC-08A [See rule 142A(2)] Amendment/Modification of summary of the order creating demand under existing laws Reference no. Date - Part A – Basic details Sr.
No.
Description Particulars
(1) (2) (3)
1. GSTIN
2. Legal name <<Auto>>
3. Trade name, if any <<Auto>>
4. Reference no. vide which demand uploaded in FORM GST DRC-07A
5. Date of FORM GST DRC-07A vide which demand uploaded
6. Government Authority who passed the order creating the demand State /UT Centre <Auto>>
7. Old Registration No. << Auto, editable>>
8. Jurisdiction under earlier law <<Auto, editable>>
9. Act under which demand has been created <<Auto, editable>>
10. Tax period for which demand has been created <<Auto, editable>>
11. Order No. (original) <<Auto, editable>>
12. Order date (original) <<Auto, editable>>
13. Latest order no. <<Auto, editable>>
14. Latest order date <<Auto, editable>>
15. Date of service of the order <<Auto, editable>>
16. Name of the officer who has passed the order (optional) <<Auto, editable>>
17. Designation of the officer who has passed the order <<Auto, editable>>
18. Whether demand is stayed Yes No
19. Date of stay order
20. Period of Stay