Notice and order for demand of amounts payable under the Act

In force From 22 Jun 2017 Act G.S.R. 610(E) of 2017 As on 06 Oct 2026

Act G.S.R. 610(E) of 2017 Ministry Finance Enacted 19 Jun 2017 In force 22 Jun 2017 Cited by 2 provisions

Rule 142 of the Central Goods and Services Tax Rules, 2017 deals with notice and order for demand of amounts payable under the Act. The proper officer shall serve, along with the (a) Notice issued under section 52 or section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 , a summary thereof electronically in FORM GST DRC-01 , (b) statement u The Act came into force on 22 Jun 2017.

(1) The proper officer shall serve, along with the (a) Notice issued under section 52 or section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 , a summary thereof electronically in FORM GST DRC-01 , (b) statement under sub-section (3) of section 73 or sub-section (3) of section 74 , a summary thereof electronically in FORM GST DRC-02 , specifying therein the details of the amount payable. 2 [(1A) The 3 [proper officer may], before service of Notice to the person chargeable with tax, interest and penalty, under sub- section (1) of Section 73 or sub-section (1) of Section 74 , as the case may be, 4 [communicate] the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A. ];
(2) Where, before the service of Notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of subsection (5) of section 74 , or where any person makes payment of tax, interest, penalty or any other amount due in accordance with the provisions of the Act 2 [whether on his own ascertainment or, as communicated by the proper officer under sub-rule (1A),] he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04 . 2 [(2A) Where the person referred to in sub-rule (1A) has made partial payment of the amount communicated to him or desires to file any submissions against the proposed liability, he may make such submission in Part B of FORM GST DRC-01A. ] (3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a Notice under sub-rule (1), or where the person concerned makes payment of the amount referred to in sub-section (1) of section 129 within 5 [seven days of the notice issued under sub-section (3) of Section 129 but before the issuance of order under the said sub-section (3)], he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said Notice.
(4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 or the reply to any Notice issued under any section whose summary has been uploaded electronically in FORM GST DRC-01 under sub-rule (1) shall be furnished in FORM GST DRC-06 .
(5) A summary of the order issued under section 52 or section 62 or section 63 or section 64 or section 73 or section 74 or section 75 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 shall be uploaded electronically in FORM GST DRC-07 , specifying therein the amount of 6 [tax, interest and penalty, as the case may be, payable by the person concerned].
(6) The order referred to in sub-rule (5) shall be treated as the Notice for recovery.
(7) Where a rectification of the order has been passed in accordance with the provisions of section 161 or where an order uploaded on the system has been withdrawn, a summary of the rectification order or of the withdrawal order shall be uploaded electronically by the proper officer in FORM GST DRC-08 .] " 142. Notice and order for demand of amounts payable under the Act.- (1) The proper officer shall serve, along with the (a) Notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section(2) of section 76, a summary thereof electronically in FORM GST DRC-01 , (b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary there of electronically in FORM GST DRC-02 , specifying therein the details of the amount payable.
(2) Where, before the service of Notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04 .
(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section(8) of section 74 within thirty days of the service of a Notice under sub-rule(1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said Notice.
(4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be in FORM GST DRC-06 .
(5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74 [or sub-section (12) of section 75] or sub-section (3) of section 76 [or section 125] [or section 129 or section 130] shall be uploaded electronically in FORM GST DRC-07 , specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax.
(6) The order referred to in sub-rule (5) shall be treated as the Notice for recovery.
(7) Any rectification of the order, in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08. "
Amendment notes
1. Substituted (w.e.f. 01.04.2019) vide Notification No 16/2019-CT dated 29.03.2019 for
2. Inserted vide Notification No 49/2019- CT dated 09.10.2019
3. Substituted vide Notification No 79/2020-CT dated 15.10.2020 for "proper officer shall".
4. Substituted vide Notification No 79/2020-CT dated 15.10.2020 for "shall communicate".
5. Substituted (w.e.f. 01.01.2022) vide Notification No. 40/2021-CT dated 29.12.2021 for "fourteen days of detention or seizure of the goods and conveyance".
6. Substituted (w.e.f. 01.01.2022) vide Notification No. 40/2021-CT dated 29.12.2021 for "tax, interest and penalty payable by the person chargeable with tax".
Rule 142, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Referred to by 2

Questions about Rule 142

What does Rule 142 of the Central Goods and Services Tax Rules deal with?

Rule 142 of the Central Goods and Services Tax Rules is headed "Notice and order for demand of amounts payable under the Act". The proper officer shall serve, along with the (a) Notice issued under section 52 or section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 , a summary thereof electronically in FORM GST DRC-01 , (b) statement u

How do I find court cases under Rule 142 of the Central Goods and Services Tax Rules?

In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 142, rule 142 CGST Rules 2017, rule 142 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Rule 142 of the Central Goods and Services Tax Rules, and has it changed?

Its own text turns on rule 52 (Payment voucher), rule 62 (1 [Form and manner of submission of statement and return ]), rule 63 (Form and manner of submission of return by non-resident taxable person), rule 64 (Form and manner of submission of return by persons providing online information and data base access or), and on 12 further provisions, so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

When did Rule 142 of the Central Goods and Services Tax Rules come into force?

Rule 142 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 142, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.

Other rules of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.