GST
Statement for later periods on the same issue
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Facts
Under Sec 73(3), 74(3) and 74A(3), once a notice is issued for one period, the officer can serve a statement for later periods on the same grounds. The statement in DRC-02 is treated as a notice for those periods.
Provisions and law
- Sec 73, CGST Act 2017Demand for tax short paid without fraud, for periods up to FY 2023-24
- Sec 74A, CGST Act 2017Single demand provision for FY 2024-25 onwards, fraud and non-fraud cases
- Rule 142(1)(b), CGST Rules 2017Summary of the statement under Sec 73(3), 74(3) or 74A(3) in DRC-02
Analysis
Treat a DRC-02 statement like a fresh notice and reply. Your defence for the first year usually applies, but check facts for each year. Some courts have held the statement route cannot be used where the grounds differ.
Conclusion
- Check the grounds match the earlier notice
- Reply as you would to a notice
- Point out any different facts for the later year
- Request a hearing
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Show cause notice under Sec 73, 74 or 74A and DRC-06 reply
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