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…
DRC-19 is issued when the GST department chooses to recover unpaid tax dues from amounts held in the taxpayer’s post office accounts or postal savings instruments. This form directs the post office to deduct the specified amount and remit it…
DRC-17 is issued after the GST department completes the sale of immovable property attached for recovery of unpaid dues. This form serves as the official sale certificate, confirming that the property has been sold under lawful authority and ownership is…
DRC-18 is issued when the GST department decides to recover outstanding dues directly from the taxpayer’s bank account. This form instructs the bank to debit the taxpayer’s account and remit the specified amount to the government. It is one of…