Updates by PracticeGuru

The document, dated 23rd November 2023, issued by the CBIC addresses the need for proper electronic servicing and uploading of GST notices and orders. It emphasizes the mandatory issuance of the summary of notices in FORM GST DRC-01 and uploading of orders in FORM GST DRC-07 on the GST portal by the proper officer.
The instruction highlights that some field formations are not complying with these requirements, leading to potential issues in record keeping, appeal processes, and recovery actions under GST.
The document directs officers to strictly adhere to the rules for electronic issuance to ensure seamless proceedings and compliance. Difficulties in implementation of these instructions can be reported to the Board.