fbpx
+91-8512-022-044 help@finodha.in

Claim your TDS Refund before it EXPIRE in

Day(s)

:

Hour(s)

:

Minute(s)

:

Second(s)

ITR Filing Starts Only

GST Return Filing Starts Only

FORM GST DRC–25: Continuation of Recovery Proceedings

by | Jul 9, 2024 | GST, Forms | 0 comments

FORM GST DRC–25

Consult an Expert: ITR Filing, GST Reg. & Pvt. Ltd. Registration

9 + 13 =

Call @ +91-8512-022-044

Important Keywords: FORM GST DRC–25, Recovery Proceedings.

Words: 775; Read time: 4 minutes.

FORM GST DRC–25: Continuation of Recovery Proceedings

[See rule 161]

Reference No << — >>

<<Date >>

To

___________GSTIN

Name

________________________Address

Demand Order No.:                                                                                                                              Date:

Reference number of recovery:                                                                                                         Date:

Period:

Reference No. in Appeal or Revision or any other proceeding –                                                                                                                              Date:

GST: Continuation of Recovery Proceedings

This has reference to the initiation of recovery proceedings against you vide above referred recovery reference number for a sum of Rs .…………………..

The Appellate/ Revisional authority/ 1 [Adjudicating authority or Appellate authority under Insolvency & Bankruptcy Code/] Court …………….…… << name of authority / Court>> has enhanced/reduced the dues covered by the above mentioned demand order No.….…………dated………………vide order no. ———- dated ———- and the dues now stands at Rs.…..…………. The recovery of enhanced/reduced amount of Rs……………………… stands continued from the stage at which the recovery proceedings stood immediately 2[before disposal of appeal or revision or any other proceedings]. The revised amount of demand after giving effect of appeal / revision 3[or any other proceedings] is given below:

Financial year: ………….

(Amount in Rs.)

4[ActTaxInterestPenaltyFeeOther DuesTotal Arrears
1234567
Central tax      
State / UT tax      
Integrated tax      
Cess     ]

Place:

Date:

1 Inserted vide Notification No. 26/2022-CT dated 26.12.2022.

2 Substituted vide Notification No. 26/2022-CT dated 26.12.2022.

3 Inserted vide Notification No. 26/2022-CT dated 26.12.2022.

4 Substituted vide Notification No. 79/2020-CT, dated 15.10.2020.

Signature:…………….
Name:……………..
Designation…………

Frequently Asked Questions

  1. What is FORM GST DRC-25?

    FORM GST DRC-25 is a document used for the continuation of recovery proceedings under the Goods and Services Tax (GST) framework, allowing tax authorities to recover outstanding dues efficiently.

  2. Who needs to file FORM GST DRC-25?

    Professionals and businesses that have received a notice for tax recovery under GST must file FORM GST DRC-25 to formalize the continuation of recovery proceedings.

  3. How do I file FORM GST DRC-25?

    FORM GST DRC-25 can be filed online through the GST portal by logging into your account, selecting the appropriate form, and providing the necessary details regarding the recovery proceedings.

  4. What information is required in FORM GST DRC-25?

    Required information includes the GSTIN, details of the tax dues, and any relevant notices received from the tax authorities regarding the recovery of GST.

  5. What is the purpose of submitting FORM GST DRC-25?

    The purpose of submitting FORM GST DRC-25 is to ensure that the recovery process is legally documented and that taxpayers are given a formal opportunity to respond to tax dues under GST.

  6. Are there any deadlines associated with FORM GST DRC-25?

    Yes, FORM GST DRC-25 must be filed within the timelines specified in the notice received from the tax authorities to avoid further penalties or legal action.

  7. What happens after I submit FORM GST DRC-25?

    After submission, the tax authorities will review the form and may issue further instructions or proceed with recovery actions as per the GST regulations.

  8. Can I contest the recovery proceedings after filing FORM GST DRC-25?

    Yes, after filing FORM GST DRC-25, you may contest the recovery proceedings by providing additional evidence or filing a grievance with the tax authorities.

  9. Is there a penalty for not filing FORM GST DRC-25?

    Failure to file FORM GST DRC-25 when required may result in penalties, including additional interest on the outstanding tax and potential legal consequences under GST laws.

  10. Where can I find more information about FORM GST DRC-25?

    More information about FORM GST DRC-25 can be found on the official GST portal, where guidelines and resources related to GST recovery proceedings are provided.

Read More: NOTIFICATION No. 06/2024 – Central Tax: Seeks to notify “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017.

Web Stories: NOTIFICATION No. 06/2024 – Central Tax: Seeks to notify “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017.

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