Important keyword: FORM GST DRC-01A1, section 73(5)/74(5).

FORM GST DRC-01A1

[See Rule 142 (1A)] Part A

Intimation of tax ascertained as being payable under section 73(5)/74(5)

No.:                                                                                                       Date:

Case ID No.

To

GSTIN……………………………Na me…………………………… Address…………………………

Sub.: Case Proceeding Reference No……………… …- Intimation of liability under section 73(5)/section 74(5) – reg.

Please refer to the above proceedings. In this regard, the amount of tax/interest/penalty payable by you under section 73(5) / 74(5) with reference to the said case as ascertained by the undersigned in terms of the available information, as is given below:

The grounds and quantification are attached / given below:

You are hereby advised to pay the amount of tax as ascertained above along with the amount of applicable interest in full by ,failing which Show Cause Notice will be issued under

section 73(1).

You are hereby advised to pay the amount of tax as ascertained above along with the amount of applicable interest and penalty under section 74(5) by……………………………………………………………………………………….. ,failing which Show Cause

Notice will be issued under section 74(1).

In case you wish to file any submissions against the above ascertainment, the same may be furnished by     in Part B of this Form

Proper Officer

¹ Inserted vide Notf no. 49/2019-CT dt.09.10.2019

Signature………………… Name……………………… Designation………………

Part B

Reply to the communication for payment before issue of Show Cause Notice

[See Rule 142 (2A)]

No.:                                                                                                       Date:

To

Proper Officer, Wing / Jurisdiction.

Sub.: Case Proceeding Reference No……………… …- Payment/Submissions in response to

liability intimated under Section 73(5)/74(5) – reg.

Please refer to Intimation ID…………… in respect of Case ID…………………………………………………………………………………………………………… vide which the

liability of tax payable as ascertained under section 73(5) / 74(5) was intimated.

In this regard,

1. this is to inform that the said liability is discharged partially to the extent of Rs.

…………… through………………………… and the submissions regarding remaining liability

are attached / given below:

the said liability is not acceptable and the submissions in this regard are attached / given below:

Authorised Signatory Name…………………………… GSTIN…………………………… Address…………………………

Read More: Notification No. 46/2017 – Central Tax (Rate): Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.

Web Stories: Notification No. 46/2017 – Central Tax (Rate): Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.

Official Income Tax Return filing website: https://incometaxindia.gov.in/