Instruction No. 04/2023-GST dated 23rd November 2023

Key Pointers –

• It has been noticed that some of the field formations are serving the summary of notice and summary of orders manually only are not serving the summary of the notices electronically on the portal in FORM GST DRC-01, or are not uploading the summary of the order electronically on the portal in FORM GST DRC-07.
• This is a clear violation of the explicit provisions of CGST Rules. Accordingly, any deviation from this requirement under CGST Rules may adversely impact record keeping under GST. Further, such an action may also impact further proceedings of appeal and/ or recovery to be done seamlessly on the portal.
• The proper officers are accordingly directed to ensure that summary of the notices are served, electronically on the portal in FORM GST DRC-01. Also, they should ensure that summary of the order is uploaded electronically on the portal in FORM GST DRC-07.
• The Principal Chief Commissioners/ Chief Commissioners of the CGST Zones and Principal Director General of DGGI may closely supervise the officers under their Zones/ Directorate to ensure strict compliance of the above provisions of rule 142 of CGST Rules by the officers within their Zones/ Directorate.