Important keyword: FORM GST DRC – 09, section 79.
Table of Contents
FORM GST DRC – 09
[See rule 143]
To
Particulars of defaulter – GSTIN –
Name –
Demand order no.: Date:
Reference no. of recovery: Date:
Period:
Order for recovery through specified officer under section 79
Whereas a sum of Rs. <<——- >> on account of tax, cess, interest and penalty is payable under the provisions of the <<SGST/UTGST/Central Goods and Services Tax/ Integrated Goods and Services Tax/ CESS>> Act by the aforesaid person who has failed to make payment of such amount. The details of arrears are given in the table below:
(Amount in Rs.)
Act | Tax/Cess | Interest | Penalty | Fee | Others | Total |
1 | 2 | 3 | 4 | 5 | 6 | 7 |
Integrated tax | ||||||
Central tax | ||||||
State/UT tax | ||||||
Cess | ||||||
Total |
You are, hereby, required under the provisions of section 79 of the <<State Goods and Services Tax>>Actto recover the amount due from the << person >>as mentioned above.
Signature
Name
Designation
1 Substituted vide Notf No. 79/2020-CT dt 15.10.2020
Place:
Date:
Official Income Tax Return filing website: https://incometaxindia.gov.in/