Important keyword: FORM GST DRC-08A, Amendment/Modification.
Table of Contents
FORM GST DRC-08A
[See rule 142A(2)]
Amendment/Modification of summary of the order creating demand under existing laws
Reference no. Date –
Part A – Basic details | ||
Sr. No. | Description | Particulars |
(1) | (2) | (3) |
1. | GSTIN | |
2. | Legal name | <<Auto>> |
3. | Trade name, if any | <<Auto>> |
4. | Reference no. vide which demand uploaded in FORM GST DRC-07A | |
5. | Date of FORM GST DRC-07A vide which demand uploaded | |
6. | Government Authority who passed the order creating the demand | State /UT |
7. | Old Registration No. | << Auto, editable>> |
8. | Jurisdiction under earlier law | <<Auto, editable>> |
9. | Act under which demand has been created | <<Auto, editable>> |
10. | Tax period for which demand has been created | <<Auto, editable>> |
11. | Order No. (original) | <<Auto, editable>> |
12. | Order date (original) | <<Auto, editable>> |
13. | Latest order no. | <<Auto, editable>> |
14. | Latest order date | <<Auto, editable>> |
15. | Date of service of the order | <<Auto, editable>> |
16. | Name of the officer who has passed the order (optional) | <<Auto, editable>> |
17. | Designation of the officer who has passed the order | <<Auto, editable>> |
18. | Whether demand is stayed | Yes No |
19. | Date of stay order | |
20. | Period of Stay | |
21. | Reason for updation | <<Text box>> |
Part B – Demand details | |||||||
22. | Details of demand posted originally through Table 21 of FORM GST DRC-07A (Amount in Rs. in all tables) <<Auto>> | ||||||
Act | Tax | Interest | Penalty | Fee | Others | Total | |
1 | 2 | 3 | 4 | 5 | 6 | 7 | |
Central Acts | |||||||
State / UT Acts | |||||||
CST Act | |||||||
23. | Updation of demand | ||||||
Act | Type of updation | Tax | Interest | Penalty | Fee | Others | Total |
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
1. | Quashing of demand (Complete closure of demand) | ||||||
2. | Amount of reduction, if any | ||||||
3. | Total reduction (1+2) |
24. (22-23) | Balance amount of demand required to be recovered under the Act << Auto-populated >> | |||||
Act | Tax | Interest | Penalty | Fee | Others | Total |
1 | 2 | 3 | 4 | 5 | 6 | 7 |
Central Acts | ||||||
State / UT Acts |
CST Act |
To
____________________(GSTIN/ID)
______________Name
_________________(Address )
Copy to –
Signature
Name
Designation
Jurisdiction
Note –
- Reduction includes payment made under existing laws. If the demand of tax is to be increased then a fresh demand may be created under FORM GST DRC-07A.
- Copy of the order vide which demand has been modified /rectified / revised/ updated can be uploaded. Payment document can also be attached.
- Amount recovered under the Act including adjustment made of refund claim will be automatically updated in the liability register. This form shall not be filed for such recoveries.]
Official Income Tax Return filing website: https://incometaxindia.gov.in/