Body Circular No. CCTs Ref.No.CCW/GST/74/2015 Dated. 28th September, 2018

Office of the

Chief Commissioner of State Taxes,

Andhra Pradesh

Edupugallu, Vijayawada.

Sub - APGST Rules,2017- Rule 142(5)-Demands in Form GST DRC 07 to be uploaded Electronically-Certain Instructions-Reg

The officers of the CT department have been conducting check of vehicular traffic and whenever irregularities are noticed, taxes viz SGST, CGST or IGST and penalties are collected. During shop inspections, whenever any irregularities such as tax not paid or short paid or ITC claimed wrongly etc. are noticed, demands are raised and taxes and penalties are collected. Even though such collections are posted in the GSTN. the relevant demands are not posted in Electronic liability ledger of the tax payers on GSTN portal. Consequently, there is scope for the tax payers to adjust the said payments towards regular return dues. Further, whenever excess refunds are sanctioned, such demands have to be collected.

There is an urgent need to take all these demands, to electronic liability ledger of the concerned Tax Payer. As per sub rule (5) of Rule 142 of the APGST Rules, the demands shall be uploaded electronically in Form DRC 07. In this regard, the GSTN has recently provided the relevant form DRC 07 on its portal.

Further, suitable additions are provided by IT wing to obtain the required MIS reports. Hence, the Form GST DRC 07 to be accessed through APTis.

There are main heads of Demands from which one should be selected

A. CVT (Sec 129) ; B- CVT (Sec 130); C-Sl (Sec 67)- Sec 73; D-SI (Sec 67)-sec 74; E-Sec 125; F-Others

Besides, the following options, can be selected (more than one possible) 1 .classification 2. Valuation 3. Rate of Tax 4. Suppression of TO. 5. Excess ITC claimed 6. Place of Supply. 7. Excess Refund released.

All the field officers are required to enter the particulars of demands raised after the introduction of GST. duly following the above procedure.

All the Joint Comnnssioner (ST)s are requested to ensure that all Enforcement and Refund related demands already raised and to be raised are entered in Form GST DRC 07 without fail

Sd/- J.Syamala Rao,

Chief Commissioner (ST)