Section 142(8) of the Central Goods and Services Tax (CGST) Act, 2017, contains provisions for the recovery of tax dues as arrears from taxpayers. This process involves issuing a demand order in Form GST DRC-07A, with any subsequent modifications or adjustments documented in Form GST DRC-08A. This article provides a comprehensive guide on how to view pre-GST demand details step-by-step through the official GST portal.

What are Forms DRC-07A and DRC-08A Under GST Rules?

Should any demand for tax, interest, fees, penalties, or other dues have been raised under pre-GST laws, such as VAT, CST, Central Excise, or Service Tax, and remain unrecovered, these can be pursued as pre-GST demands under the CGST Act, 2017.

The designated recovery officer will issue and upload a summary of such outstanding tax arrears in Form GST DRC-07A on the GST portal. These tax arrears will subsequently be reflected in the taxpayer's Electronic Liability Register (Part II) on the GST portal.

The creation of Form DRC-07A begins with an inspector or superintendent who inputs the taxpayer's GSTIN and the specifics of the tax demand order. They then upload a copy of the demand order along with other pertinent documents, submitting them to the next level of authority.

If a superintendent initiates the form, the order proceeds to the respective Assistant or Deputy Commissioner for review. The Assistant or Deputy Commissioner must approve the form after verifying the submitted details.

Upon their approval, Form GST DRC-07A is generated and communicated to the taxpayer via the GST portal. A unique demand ID is subsequently generated in the taxpayer's Electronic Liability Ledger (Part-II) on the GST portal.

In cases where a pre-GST demand, initially uploaded in Form GST DRC-07A, undergoes modification, rectification, or if recovery actions are taken under current laws, a summary of these changes will be uploaded to the GST portal in Form GST DRC-08A. This update will correspondingly revise the taxpayer's Electronic Liability Register (Part II) on the GST portal.

The formats for both Form DRC-07A and Form DRC-08A are standardized documents used for these specific purposes.

Prerequisites for Viewing Form DRC-07A and DRC-08A

To view Form GST DRC-07A, a taxpayer must have transitioned as a taxpayer under the CGST Act, 2017, and be actively operating within the relevant state.

For viewing Form GST DRC-08A, it is a prerequisite that Form GST DRC-07A has already been issued to the taxpayer, and an existing tax demand is recorded in their Electronic Liability Ledger (Part II) on the GST portal.

Procedure to Access Pre-GST Demand in DRC-07A and DRC-08A

Follow these steps to access pre-GST demand information in Form GST DRC-07A:

1. Open your web browser and navigate to the official GST portal at www.gst.gov.in. The GST home page will be displayed.
2. Locate and click on the 'Login' button.
3. Enter your valid username and password to log in to the GST portal.
4. Once logged in, proceed by navigating through Services > User Services > View Additional Notices/Orders.
5. The 'Additional Notices and Orders' page will appear, listing all issued orders or notices in descending date order. To view a specific order or notice, click the 'View' hyperlink associated with it.
6. On the 'Case Details' page, select the 'DRC-07A' tab. This tab displays the Form DRC-07A issued by the GST department. To view and download the document, click the hyperlink provided within the 'Documents' section of the table.

To view Form GST DRC-08A, follow the identical steps outlined above. On the 'Case Details' page, simply select the 'DRC-08A' tab. This tab will present the Form GST DRC-08A issued by the GST department. Click the hyperlink in the 'Documents' section of the table to view and download it.