instruction No. 04/2023
This instruction reiterates the statutory requirement under Rule 142 of the CGST Rules to electronically serve a summary of demand notices in FORM GST DRC-01 and upload summaries of orders in FORM GST DRC-07 on the GST portal. It covers notices and orders issued under various sections relating to demand, recovery, penalties, confiscation, and other proceedings. The Board notes instances where field formations issued notices or orders manually without uploading the mandatory electronic summaries, in violation of the Rules. Such non-compliance adversely affects record maintenance, recovery, appeal, and other downstream processes on the portal. Officers are strictly directed to ensure electronic serving and uploading in all applicable cases. Senior officers are instructed to closely supervise compliance within their jurisdictions to ensure uniform implementation.
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