Rule 142 - Notice and order for demand of amounts payable under the Act
CGST Rules, 2017
ACTIVECONSOLIDATED_BASE_WITH_CURRENT_CONTROLindex,follow
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Finin2min Summary - Rule in 2 Minutes
Current rule includes section 74A, Part C DRC-01A response, DRC-03A demand adjustment, and current payment/conclusion forms.
Exact operative text
142. Notice and order for demand of amounts payable under the Act.-(1) The proper officer serves, along
with notices under sections 52, 73, 74, 74A, 76, 122 to 125, 127, 129 or 130, an electronic summary in
FORM GST DRC-01; a statement under section 73(3), 74(3) or 74A(3) is summarised in FORM GST
DRC-02. (1A) Before notice under section 73, 74 or 74A, the proper officer may communicate ascertained
tax, interest and penalty in Part A of FORM GST DRC-01A. (2) Pre-notice or other voluntary payment is
intimated in FORM GST DRC-03 and acknowledged in FORM GST DRC-04. (2A) Partial payment/
submissions may be made in Part B of FORM GST DRC-01A and the officer may respond in Part C. (2B) A
DRC-03 payment made without linkage to an existing demand may be adjusted through FORM GST
DRC-03A, except where DRC-05 has already concluded the proceeding. (3) Statutory post-notice payment
within the applicable window is intimated in DRC-03 and concluded through DRC-05. (4) Reply is furnished
in DRC-06. (5) Order summary is uploaded in DRC-07 and (6) operates as recovery notice. (7) Rectification
or withdrawal summary is uploaded in DRC-08.
Paragraph-wise decode
Current rule includes section 74A, Part C DRC-01A response, DRC-03A demand adjustment, and current payment/conclusion forms.
Section-Rule-Form-Notification bridge
No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.
The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.
Practical example
Apply the rule to the relevant form, period, portal event and evidence trail before reaching a compliance conclusion.
Professional alert
Verify the latest official active Rule page, amending Gazette and portal version before filing or advising.
Implementation checklist
- Fix the transaction, taxable period and jurisdiction.
- Read every subsection, proviso, explanation and omission marker.
- Open the mapped Rule, form, notification and circular.
- Test State/UT variation and portal version.
- Preserve evidence, approvals, working papers and acknowledgements.
- Record the conclusion, assumptions, source date and reviewer.
Evidence and retention checklist
- Contract, purchase order, invoice or underlying transaction document.
- Registration, return, ledger, challan and portal acknowledgement.
- Official Act/Rule/notification version used and effective date.
- Internal tax position paper, computation and management approval.
- Correspondence, notices, replies, orders and appeal papers where applicable.
Practical Q&A
- What does rule 142 regulate?
- It regulates notice and order for demand of amounts payable under the act. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.