The Goods and Services Tax (GST) law prescribes multiple returns to be filed by different categories of taxpayers based on the nature of registration and compliance responsibility. Each return serves a specific statutory purpose such as reporting supplies, paying tax,…
This page is intended as a practice-oriented companion to the statutory explanation of job work under GST. While the law provides a facilitative framework, most disputes in job work arise not from interpretation of provisions, but from operational lapses, documentation…
In many industries, goods are not manufactured in a single location or by a single entity. Activities such as cutting, assembling, polishing, printing, testing, finishing, and packaging are frequently outsourced to specialised units. Treating every such movement of goods as…
Retrospective cancellation of GST registration is frequently invoked by tax authorities in cases involving non-filing of returns by composition taxpayers. Courts have consistently clarified that procedural lapses cannot retrospectively alter tax liability, particularly where the taxpayer operated under an active…
DRC-25 is issued when the taxpayer clears the outstanding dues before the completion of sale of property that was attached for recovery. This form formally withdraws the sale proceedings and restores the attached property back to the taxpayer. It is…
DRC-24 is issued when the GST department needs to adjust, reduce, or enhance the amount under recovery based on new information, appellate orders, rectification, or corrections. It is a communication from the issuing authority to the recovery officer, instructing them…
DRC-21 is the formal order issued by the Commissioner approving the taxpayer’s request to pay outstanding GST dues in instalments. It is issued only after examining the application submitted through DRC-20. Once granted, this order specifies the number of instalments,…
DRC-22 is issued when the GST Commissioner decides to provisionally attach property, bank accounts, or assets of a taxpayer to protect revenue during ongoing proceedings. It is a precautionary measure used when the department believes the taxpayer may dispose of…
DRC-23 is issued when the Commissioner decides to lift or withdraw the provisional attachment imposed earlier through DRC-22. This form formally releases the attached property—such as bank accounts, land, vehicles, or stock—after determining that attachment is no longer required to…
DRC-20 is the application filed by a taxpayer requesting permission to pay outstanding GST dues in monthly instalments instead of paying the full amount at once. It is used when the taxpayer is unable to clear the liability immediately due…