Forms - Demand and Recovery Forms
FORM GST DRC - 02
Summary of Statement
1[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 :
(a) Brief facts of the case :
(b) Grounds :
(c) Tax and other dues :
(Amount in Rs.)
|
2[Sr. No. |
Tax rate |
Turnover |
Tax Period
|
Act
|
POS (Place of Supply) |
Tax | Interest | Penalty | Fee | Others | Total | |
| From | To | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
|
Total
|
]2 | |||||||||||
Signature Name
Designation Jurisdiction Address
Note -
1. Only applicable fields may be filled up.
2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory.
3. Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.]1
1. Substituted (w.e.f 01-04-2019) vide Notification No. 16/2019 – Central Tax dated 29-03-2019 for
"FORM GST DRC -02
[See rule 142(1)(b)]
Reference No:
Date:
To
_______________ GSTIN/ID
----------------------- Name
_______________ Address
SCN Ref. No. ------- Date –
Statement Ref. No. ---- Date -
Section /sub-section under which statement is being issued –
Summary of Statement
(a) Brief facts of the case
(b) Grounds
(c) Tax and other dues
(Amount in Rs.)
| Sr. No. | Tax Period | Act | Place of supply (name of State) | Tax/ Cess | Others | Total |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| Total | " |
2. Substituted vide Notification No. 79/2020 – Central Tax dated 15-10-2020 for
| "Sr. No. | Tax rate | Turnover | Tax Period | Act | POS (Place of Supply) | Tax | Interest | Penalty | Others | Total | |
| From | To | ||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
| Total | " | ||||||||||
