Rule 43 prescribes the method for determining eligible ITC and calculating reversal relating to capital goods that are used partly for taxable supplies and partly for exempt supplies. The rule is read together with Section 17(1), 17(2), and 17(5) of…
Rule 42 of the CGST Rules, read with Section 17(1), 17(2) and 17(5) of the CGST Act, prescribes the mechanism for reversing Input Tax Credit when inputs or input services are used partly for taxable supplies and partly for exempt…
1. Constitution of India The Constitution is the supreme legal document that establishes the structure of government, defines fundamental rights, and grants law-making powers to Parliament and State Legislatures. Every law in India must conform to the Constitution; otherwise, courts…
What is DRC Forms DRC forms are official Demand, Recovery and Compliance forms prescribed under the CGST Rules, 2017, mainly Chapter XVIII dealing with Demands and Recovery. They are used by the department and taxpayers for issuing notices, replying to…
DRC-11 is issued after the successful auction of attached goods conducted for recovery of GST dues. It serves as the official sale certificate given to the auction purchaser, confirming lawful transfer of ownership. This certificate is crucial for both the…
DRC-09 is issued when the taxpayer does not pay the demand confirmed through an adjudication order or appellate order within the allowed time. It is an instruction issued by the Proper Officer to another specified officer—often from another department or…
DRC-10 is issued when the department decides to recover unpaid GST dues by auctioning goods that have already been attached under Section 79. It informs the taxpayer and the public about the proposed auction, the goods involved, and the date,…
DRC-08A is issued when the taxpayer’s liability needs to be updated after an appellate order, rectification, revision, or departmental review. It records the revised demand arising due to these proceedings and updates the Electronic Liability Register to reflect the correct…
DRC-08 is issued when the Appellate Authority passes an order under Section 107 or higher appellate provisions and the summary of that order needs to be recorded on the GST portal. It captures the final outcome of the appeal—whether the…
DRC-07A is issued when the adjudicating authority rectifies, modifies, or withdraws a previous adjudication order due to an error or change in determination. It summarises the amended order and updates the taxpayer’s liability accordingly. This form ensures transparency whenever corrections…