GST demand and recovery forms-List of GST forms

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GST demand and recovery forms are available under the GST act for demand and recovery of GST tax on certain mismatch reports because of unpaid taxes or short-paid taxes.

If the taxpayer is not paying GST payable amount to the GST department then the proper tax officer can demand in the prescribed form or format.

And after the demand notice of the GST tax officer, if the taxpayer is unable to pay GST tax payable within 3 months then the tax officer can recover the GST tax amount.

List of GST demand and recovery forms.

There is a list of forms available for demand and recovery of unpaid taxes by the taxpayer for the tax officials given below:

# FORM GST DRC- 01

  1. This is for the use of tax officials.
  2. This is a form for the summary of show-cause notice to the taxpayer when the tax officer searches the tax demand receivable.
  3. This form is a type of show-cause notice to the taxpayer when the taxpayer is unable to pay GST tax liability willingly or unwillingly.

# FORM GST DRC- 02

  • This is available for the tax officials
  • It is a summary of the statement
  • This form includes a summary of tax not being paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized.

# FORM GST DRC- 03

  • It is available for the use of taxpayer
  • This is the form to the intimation of payment made voluntarily or made against the show-cause notice (SCN) or statement

# FORM GST DRC- 04

  • This form is available for the use of tax officials
  • This is an Acknowledgement of acceptance of payment made voluntarily

# FORM GST DRC- 05

  • This is for the use of tax officials
  • This form is an intimation of the conclusion of proceedings

# FORM GST DRC- 06

  • This is available for the use of taxpayer
  • This form is a reply to the show-cause notice
  • In this form, the taxpayer can reply to the received show-cause notice by showing the reason for unpaid or if tax is paid then the tax receipt.

# FORM GST DRC- 07

  • This is for the use of tax officials
  • This form is a summary of the order to the taxpayer

# FORM GST DRC- 08

  • This is for the use of tax officials
  • This form is a summary of the rectification or withdrawal order

# FORM GST DRC- 09

  • This form is for the use of tax officials
  • This form is an order for recovery through a specified officer under section 79
  • The proper officer has the right to recover the tax amount on the basis of this form.

# FORM GST DRC- 10

  • This is for the use of tax officials
  • This form is a notice of auction of goods under section 79 (1) (b) of the act
  • When the taxpayer is unable to pay GST tax liability due to fund insufficiency then the tax officer can do an auction of his goods or any property for recovery.

# FORM GST DRC- 11

  • For the use of tax officials
  • This form is a notice of a successful bidder

# FORM GST DRC- 12

  • Useful for the GST tax officials
  • This form is a sale certificate of an auction of goods

# FORM GST DRC- 13

  • This form is available for the use of tax officer
  • This is a notice to the third person under section 79 (1) (c)

# FORM GST DRC- 14

  • This form is available for the use of tax officials
  • It is a certificate of payment to the third person

# FORM GST DRC- 15

  • This form is available for the use of tax officials
  • This form is an application before the civil court requesting the execution of a decree

# FORM GST DRC- 16

  • This form is available for the use of tax officials
  • It is a notice for attachment and sale of immovable and movable goods and shares under section 79

# FORM GST DRC- 17

  • This form is available for the use of tax officials
  • This form is a notice of auction of immovable or movable property under section 79 (1) (d)

# FORM GST DRC- 18

  • This form is available for the use of tax officials
  • This form is a certificate action under clause (e) of sub-section (1) of section 79

# FORM GST DRC- 19

  • This form is available for the use of taxpayer
  • This is an application to the magistrate for recovery as fine

# FORM GST DRC- 20

  • This form is available for the use of taxpayer
  • This is an application for deferred payment or payment in installment

# FORM GST DRC- 21

  • This form is available for the use of tax officials
  • This form is an Order for acceptance/rejection of the application for deferred payment/payment in installments

# FORM GST DRC- 22

  • This form is available for the use of tax officials
  • This form is a provisional attachment of property under section 83

# FORM GST DRC- 23

  • This form is available for the use of tax officials
  • This form is a restoration of provisionally attached property/bank account under section 83

# FORM GST DRC- 24

  • This form is for the use of tax officials
  • This form is an intimation to the Liquidator for recovery of the amount

# FORM GST DRC- 25

  • This form is available for the use of tax officials
  • This form is used for Continuation of Recovery Proceedings

Why GST demand and recovery forms are used?

This type of form is used mostly in the cases of the taxpayer where the taxpayer is unable to pay GST tax liability or willingly not pay on time.

Then the proper GST tax officer will decide to issue a notice of demand in the prescribed form or format and after all, if the taxpayer is unable then the officer can issue a recovery notice to the taxpayer for recovery of the tax liability of the taxpayer.

Who can issue GST demand and recovery forms as notice?

The proper concern GST tax officer can issue a notice in the prescribed forms or format to the taxpayer in the situation of unpaid tax liability.

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