What is DRC-01A? DRC-01A serves as a pre-show cause notice intimation in the Indian GST system. It is a stage prior to issuance of DRC-01, though, it is discretionary to issue DRC-01A. Unlike DRC-01, which summarizes a complete show cause notice, DRC-01A acts as an early communication from the GST department regarding possible discrepancies identified […]
What is DGGI? The DGGI Cases is a specialized agency under the Indian Ministry of Finance responsible for investigating serious GST offenses, evasions, and frauds. They play a crucial role in ensuring compliance with GST regulations and recovering lost tax revenue. DGGI exercises jurisdiction all over India.
What is DRC-01? DRC-01, short for Notice/show cause notice, is a form utilized by GST officers in India to convey a summary of a show cause notice to a taxpayer. It acts as a concise overview, highlighting the details and allegations mentioned in the complete notice.
Appealing a decision made by the Appellate Authority in India involves approaching the GST Tribunal. Here’s a breakdown of the process. Who can Appeal in GST Tribunal An aggrieved person: This can be a taxpayer, recipient of goods or services, or any other person affected by the order/decision. Who has received an order from the […]
Appealing a decision made by the GST authorities in India involves approaching the Appellate Authority. Who can appeal to the Appellate Authority? An aggrieved person: This can be a supplier or recipient of goods or services or any other person affected by the order/decision. Who has received an order from the Adjudicating Authority: These are […]
The reverse charge mechanism (RCM) in the Goods and Services Tax (GST) system in India is a process where the recipient of certain goods or services is responsible for paying the GST instead of the supplier. This differs from the usual scenario where the supplier generally pays the GST.
What is ASMT-10? ASMT-10 is a form issued by the GST authorities in India under Section 61 of the CGST Act, 2017, and Rule 99 of the CGST Rules, 2017. It serves as a scrutiny notice, informing taxpayers about any discrepancies or inconsistencies identified in their filed GST returns.