CGST Rule 142 — Notice and order for demand of amounts payable under the Act
CGST Rules, 2017
CURRENT
Source note: The text and status on this page are tied to the official source gateway. Open official source.
Official sources
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.
official statutory reference
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 directly corresponding Rule is mapped to this provision. Check notifications, circulars, forms and corresponding State law.
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 CGST Rule corresponds directly to this provision. 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.
Professional rule note
Legal state: Current controlled · Checked: 27 July 2026. Read the official statutory reference and amendment history together.
Why Rule 142 matters
Notice and order for demand of amounts payable under the Act should be read with its enabling CGST Act provision, prescribed forms, amendment notification, transaction date and the live portal workflow. The operative-text block on this page remains the legal core; the application controls add practical steps without altering it.
Rule → Form → evidence bridge
FORM GST DRC-01FORM GST DRC-01AFORM GST DRC-03FORM GST DRC-03AFORM GST DRC-04FORM GST DRC-05FORM GST DRC-06FORM GST DRC-07
Finin2min Q&A
- What does CGST Rule 142 deal with?
- Notice and order for demand of amounts payable under the Act. Start with the operative Rule version and then test the connected Act provision, forms and amendments.
- Which GST form is connected to Rule 142?
- DRC-01, DRC-01A, DRC-03, DRC-03A, DRC-04, DRC-05, DRC-06, DRC-07 The Rule and live portal workflow control.
- Can I rely only on the GST portal?
- No. Portal functionality is execution infrastructure; legal eligibility and consequences come from the Act, Rules and valid instruments.
- What should I keep on file?
- The official Rule version used, amendment/effective-date evidence, underlying transaction records, computation, portal submission and resulting acknowledgement/order.