Find
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.
GST
Statement for later periods on the same issue
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Provisions
Sec 73, CGST Act 2017; Sec 74A, CGST Act 2017; Rule 142(1)(b), CGST Rules 2017
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.
Close
- 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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