Important keyword: FORM GST DRC -02, Summary of Statement.

FORM GST DRC -02

[See rule 142(1)(b)]

Reference No:                                                                                                 Date:

To

                               GSTIN/ID

                               Name

                               Address

Tax Period :                                                                                          F.Y. :

Section /sub-section under which statement is being issued :

SCN Ref. No. ——-                           Date –       Statement Ref. No. —-   Date –

Summary of Statement :

• Brief facts of the case :
• Grounds :
• Tax and other dues :

(Amount in Rs.)

Note –

1. Only applicable fields may be filled up.

Signature
Name
Designation
Jurisdiction
Address

• Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory.
  • Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.]²

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/