GST: New GST form DRC-03A enabled on the GST portal. This form will help you adjust tax demand already paid with a specific tax demand order. "In case the taxpayer fails to file an application in FORM GST DRC-03A on the common portal, the proper officer may proceed to recover the amount payable as per provisions of section 78 and section 79 of CGST Act." Read The Rest at :
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