The Central Board of Indirect Taxes and Customs (CBIC) in its procedure for increasing clarity and simplifying the process has furnished the Instruction No. 04/2023-GST on November 23, 2023. Under distinct sections of the Central Goods and Service Tax Act, 2017 (CGST Act) the instruction is related to the issuance of the notices and stresses the electronic serving and uploading of summaries on the GST portal.
Sections 52, 73, 74, 122, 123, 124, 125, 127, 129, and 130 of the CGST Act outline the obligation of proper officers to issue notices for taxes, interest, penalties, or fines. Rule 142 of the CGST Rules also specifies the mandatory electronic service of a notice summary on the GST portal using FORM GST DRC-01.
It’s emphasized that any order issued under these CGST Act sections must be accompanied by an electronic summary uploaded on the portal in FORM GST DRC-07. This summary needs to clearly outline the amounts the individual owes, covering taxes, interest, and penalties.
The CBIC has noticed instances where field formations manually deliver notices and orders without electronically providing required summaries on the portal as mandated by CGST Rules. Such practices are considered violations of the explicit provisions, potentially affecting GST record-keeping.
In order to improve the same the proper officers render to ensure that the electronic serving of the summaries towards the notices furnished beneath the pertinent section of the CGST act as well as uploading the summaries of the order on the portal in FORM GST DRC-01 and FORM GST DRC-07 respectively.
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The same action does not merely make the data accessible before the assessee but indeed supports monitoring the proceedings, confirming compliance, and simplifying the following actions such as recovery along with the appeal part.
The directive encompasses the Principal Chief Commissioners/Chief Commissioners of the CGST Zones and the Principal Director General of (DGGI), highlighting their responsibility for ensuring compliance within their specific areas of authority.
