DRC-15 is issued when the department decides to sell immovable property—such as land, building, or any fixed asset—that has been attached for recovery of unpaid GST dues. This form serves as a formal public notice announcing the proposed sale of…
DRC-14 is issued when a third person, who received a recovery notice in DRC-13, has paid the specified amount directly to the government. This form serves as an official certificate confirming such payment. It completes the garnishee recovery process and…
DRC-13 is issued when the department directs a third person—such as a customer, bank, debtor, or any party who owes money to the taxpayer—to pay that amount directly to the government instead of the taxpayer. This method, known as “garnishee…
DRC-12 is issued when the department initiates the sale of movable property that has already been attached for recovery of GST dues. It serves as a formal notice to the taxpayer informing them that their attached movable assets—such as vehicles,…
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-06 is the form used by the taxpayer to submit a formal reply to the Show Cause Notice that has been summarised in DRC-01 or extended through DRC-02. It is the taxpayer’s opportunity to present explanations, documents, legal arguments, and…
Circular No. 171/03/2022-GST dated 6 July 2022, issued by the Central Board of Indirect Taxes and Customs, clarifies the statutory requirements for issuance of Show Cause Notices (SCNs) and passing of adjudication orders under the GST law. The circular is…
Circular No. 183/15/2022-GST dated 27 December 2022, issued by the Central Board of Indirect Taxes and Customs, clarifies the statutory manner of availing Input Tax Credit under the Goods and Services Tax law. The clarification is issued in furtherance of…
This SAC chapter applies to service providers engaged in maintenance, repair, servicing, or installation of machinery, equipment, appliances, vehicles, or other tangible goods, where the activity involves restoring, maintaining, or installing an existing asset rather than creating a new one…
This SAC chapter applies to service providers engaged in promotion, marketing, brand communication, market analysis, or public relations activities, where the objective is to create awareness, influence consumer behaviour, or manage public perception. It covers services provided by advertising agencies,…