What is DRC-08 and when it is issued?
Form DRC-08 is often called the 'Summary of Rectification' or 'Withdrawal Order'. If a proper officer wishes to withdraw or rectify the final order passed after uploading the summary in Form DRC-07, he/she needs to issue a DRC-08 form. The rectification of an order is permissible under Section 161 of the GST Act.
What Is the Time Limit for DRC-08 Rectification?
A proper officer has to rectify the order in Form DRC-08 within 6 months from the order issue date. However, if there is a clerical or arithmetical error due to an accidental slip, the time limit does not apply.
How can taxpayers view Form DRC-08 on the GST portal?
Taxpayers can view DRC-08 by logging into the GST portal, navigating to the ‘User Services’ section under the ‘Services’ tab, and selecting ‘View Notices and Orders.’ Alternatively, it can also be accessed directly from the portal dashboard.
How can a taxpayer reply to Form DRC-08?
Taxpayers can reply to DRC-08 by logging into their GST portal account, going to the ‘Additional Notices/Orders’ section, uploading supporting documents, and filing their reply. The reply is then visible under the 'Replies' folder, with an option to submit counter-replies if required.
What happens if a taxpayer fails to respond to DRC-08 on time?
Failure to respond to DRC-08 within the stipulated time may lead to the original rectified or withdrawn order becoming final and binding. To avoid complications, taxpayers should reply promptly, ensuring they provide valid reasons and supporting documents.
Can DRC-08 be used to pay only tax liabilities?
No, DRC-08 can be used to settle tax, interest, penalty, and any late fee as specified in the show cause notice. The taxpayer can settle the entire amount in one go through the form.
What happens after DRC-08 is filed?
After filing and paying the amount through DRC-08, the GST authorities will review the payment and settle the dispute. If the taxpayer has made the payment successfully, no further action will be taken, and the matter will be closed. The authorities may issue an order for the closure of the proceedings, and the taxpayer will receive a communication of closure.
What is the due date for payment under DRC-08?
The payment under DRC-08 must be made within 30 days from the date of receipt of the show cause notice. If the payment is not made within this timeframe, the taxpayer may face further legal consequences.
Can a taxpayer amend the details in DRC-08 once filed?
Once the form is submitted and payment is made, the details cannot be amended or corrected. However, if any discrepancies are found, the taxpayer can approach the concerned GST officer to rectify the errors or mistakes.
Is DRC-08 applicable to all types of taxpayers?
Yes, DRC-08 can be filed by all types of taxpayers, including regular taxpayers and those under the composition scheme, as long as they receive an SCN from the GST authorities.
Is it possible to make partial payment under DRC-08?
No, partial payment under DRC-08 is not allowed. The entire amount (tax, interest, and penalty) mentioned in the SCN must be paid in full before filing the form.
Can the payment be made using any mode?
Yes, payment can be made through any online mode available on the GST portal, such as net banking, debit/credit cards, or NEFT/RTGS.
Can the payment made under DRC-08 be refunded?
Refunds cannot be claimed after the payment is made under DRC-08 because the payment is considered to have settled the dispute. If any payment is made erroneously or there is an overpayment, the taxpayer can approach the GST authorities for correction.
Is DRC-08 applicable to both CGST and SGST/IGST?
Yes, DRC-08 is applicable for settling both Central GST (CGST) and State GST (SGST) or Integrated GST (IGST) dues, as indicated in the show cause notice.