APPLICATION FOR DEFERRED PAYMENT - GST DRC - 20

Filing Form GST DRC - 20 (Application for Deferred Payment or Payment in Instalments)
Q	What is the purpose of FORM GST DRC - 20?
A	FORM GST DRC - 20 is an application form that can be filed by any taxpayer to apply for one of the following two options available to them in case they cannot pay the entire amount due under the GST Act in one go: ·        Deferred payment: when due is deferred for payment at later stage ·        Payment in instalments: when due is paid in installments
Q	When can I file FORM GST DRC - 20?
A	You can file FORM GST DRC - 20 when Demand is pending for recovery under GST Act against you and you wish to apply for deferred payment or payment in instalments of amount due under the GST Act.
Q	Can I file FORM GST DRC - 20 in respect of amount against return related demands?
A	No, application for deferred payment using FORM GST DRC - 20 cannot be filed against return related demands. You can file application for deferred payment using FORM GST DRC - 20 for other than return related demands, which are posted in Liability Register Part-B.
Q	How many applications for deferred/payment in Instalments can I file?
A	Only one “Application for Payment in Instalments” can be submitted against a particular Demand ID.
Q	In FORM GST DRC - 20, I need to enter the number of months for my instalments. Is there any limitation on the number of months?
A	Yes. Maximum no of Installment allowed is 24.
Q	How is the interest calculated if I select the option of "Monthly Instalments" in FORM GST DRC - 20?
A	Interest is calculated considering the following points: ·        Interest will be applicable only on the tax/cess amount applied for instalment/ deferment. ·        No interest will be payable on the Interest, Penalty and any other amount in the Demand ID. ·        Interest will not be calculated by system as part of application for deferred payment/payment in instalment. Instead, if any interest needs to be recovered from taxpayer as part of monthly instalment then tax officer will create separate demand ID which will be paid by taxpayer.
Q	I have filed FORM GST DRC - 20. What actions will take place on the GST Portal now?
A	Once you have filed FORM GST DRC - 20, following actions will take place on the GST Portal: ·        SMS and Email will be sent to you intimating ARN and successful filing of the Form. ·        Your application for payment in Installments shall be submitted to the Commissioner/proper officer of concerned jurisdictional authority and will become a pending item in his/her queue of work-items. The Officer will adjudicate on the application and either Accept or Reject or Accept with modification your request. You can access the generated ARN and view the filed application from the following navigation :  Dashboard > Services > User Services > My Applications > Case Details > APPLICATIONS   ·        Demand ID in DCR, in respect of which you have filed this application, will be flagged to show that such an application is filed against the Demand ID.
Q	How will I come to know that the officer has processed my application for deferred/ payment in Instalments?
A	Once the officer has processed an application for deferred/payment in Instalments, following actions will take place on the GST Portal: ·        Approval or Rejection or Modification order will be generated and intimation of issue of order shall be sent via email and SMS to taxpayer. ·        Status of ARN shall get updated to ‘Rejected’ in case of rejection, "Approved" in case of acceptance and “Application approved with modification” in case of modification. ·        Order will be available at the dashboard of taxpayer for view, print and download: Dashboard > Services > User Services > My Applications > Case Details > ORDERS   ·        Status of Recovery ID remains the same in case of rejection. In case of acceptance or modification, the status of recovery ID shall change to “Deferred Payment/Payment by Instalments”. If there is a default in the payment of monthly instalments, the status of recovery ID shall change from Deferred Payment/Payment by Instalments to Recoverable
Q	What will happen if I am unable to make the required payment, after the acceptance of my application for payment in Instalments?
A	In case there is any default in payment of any one installment on its due date, the whole outstanding balance payable on such date will become due and payable forthwith, and will be liable for recovery without any further notice to the Taxpayer.
Q	During the processing of applications for deferred payment or payment in instalments, what all and when the Status changes take place in an ARN/Case ID on the GST Portal?
A	On the GST Portal, during the processing of applications for deferred payment or payment in instalments, the ARN/Case ID may undergo following Status changes:  1.   Pending for Processing:  When a taxpayer files the application and it is under work item of tax officer 2.   Approved: When tax officer approves the application of taxpayer for deferred payment or payment in instalments 3.   Application approved with modification: When tax officer approves the application with certain modifications 4.   Rejected: When tax officer rejects the application of taxpayer for deferred payment or payment in instalments 5.   Application approved with modification: When tax officer approves the application with certain modifications 6. Pending for Processing: When a taxpayer files the application and it is under work item of tax officer.

APPLICATION FOR WITHDRAWAL OF SUMMARY ASSESSMENT ORDER

Filing Application for Withdrawal of Summary Assessment Order and Tracking the Status of the Subsequent Proceedings u/s 64
Q	What is Summary Assessment u/s 64?
A	Summary Assessment u/s 64 is framed by an Adjudicating or Assessing Authority (A/A) to assess the tax due from the person in charge of the goods if an evidence, showing a tax liability of person, has been established with sufficient grounds to believe that any delay in doing so will adversely affect the interest of revenue. Note: A/A cannot frame the Summary Assessment u/s 64 without prior approval of Additional Commissioner (AC)/Joint Commissioner (JC).
Q	What is procedure of Summary Assessment proceedings u/s 64?
A	Following is the procedure of Summary Assessment proceedings u/s 64 :  1.A/A issues the "Order for creation of demand" against the taxpayer, after approval from AC/JC.  2.The intimation of the issue of order is sent to the concerned taxpayer via email id and SMS. Also, he/she can view the issued order from the following navigation: Services > User Services > View Additional Notices/Orders. 3.The taxpayer can file an application for withdrawal of the issued order within 30 days (of the communication of Order for creation of demand) and send to AC/JC. Taxpayers who are Temp ID holders can file the application for withdrawal offline and send to AC/JC. Note: The facility of filing offline application is available only for the Temp ID holders and not for other taxpayers. On receiving the withdrawal application, AC/JC can take following actions: 3a. Accept the application and issue "ASSESSMENT ACCEPTANCE ORDER - ASMT-18(A)" and recommend it for proceedings to be initiated u/s 73 /74 for determination of tax. 3b. Reject the application and issue "ASSESSMENT REJECTION ORDER - ASMT-18(R)" confirming the Order for creation of demand and adjudicating the matter. Once AC/JC has issued the order, Taxpayer/Temp ID holder would receive the intimation of the issue of acceptance/rejection via email id and SMS and following actions take place on the GST Portal: Dashboard of the Taxpayer/Temp ID holder is updated with the record of the issued Order and they can view it from the following navigation: Services > User Services > View Additional Notices/Orders > View > Case Details > WITHDRAWL ORDER In case of acceptance, Demand ID is created and Electronic liability register gets updated along with DCR. In case of rejection, the matter will remain adjudicated and the issued "Order for Creation of Demand" will be confirmed. Note: In the case of rejection of an offline application filed by a Temp ID holder, no action will take place on the GST Portal. Intimation of rejection will be sent to the taxpayer offline by AC/JC.
Q	What documents will I receive once order for creation of demand against me?
A	You will receive two documents i.e. Form GST ASMT-16 generated by system and annexure uploaded by officer.
Q	What is the prescribed time limit for me to file application in Form GST-ASMT-17 for withdrawal of the assessment order?
A	The prescribed time limit for a taxpayer to file Form GST-ASMT-17 is 30 days. He/she must file application in Form GST-ASMT-17 within 30 days of the issuance of order and send it to the AC/JC.
Q	I have a temp id. Can I file Form GST-ASMT-17?
A	If you have a temp id, you can file the Form GST-ASMT-17 offline and send it to the concerned AC/JC.
Q	What happens on the GST Portal once a taxpayer files application in Form GST-ASMT-17?
A	Once a taxpayer files an application for withdrawal of the assessment order, following actions happen on the GST Portal: Dashboard of the taxpayers gets updated with the record of the filed application. Also, acknowledgement of the filed application is sent via email id and SMS along with the generated ARN. ARN/Case ID Status is updated to "Pending for Processing by AC/JC".  Note: No action will take place on the GST Portal in case of Temp ID holders who have filed the application offline.
Q	What happens on the GST Portal once the AC/JC approves the application for withdrawal of the issued order for creation of demand?
A	Once the AC/JC approves the application for withdrawal of the issued order for creation of demand, following actions happen on the GST Portal: Intimation of the issue of withdrawal order is sent to the concerned Taxpayer/Temp ID holder via email id and SMS. Dashboard of the Taxpayer/Temp ID holder is updated with the record of the issued Order and they can view it from the following navigation: Services > User Services > View Additional Notices/Orders > View > Case Details > WITHDRAWL ORDER Demand ID is created and Electronic liability register gets updated along with DCR.
Q	What documents will I receive once my application for withdrawal is accepted?
A	You will receive two documents i.e. Form GST ASMT-18(A) generated by system and annexure uploaded, if any, by officer.
Q	What happens on the GST Portal once the AC/JC rejects the application for withdrawal of the issued order for creation of demand?
A	Once the AC/JC rejects the application for withdrawal of the order for creation of demand, following actions happen on the GST Portal: Intimation of the issue of order is sent to the concerned taxpayer via email id and SMS. Dashboard of the Taxpayer is updated with the record of the issued Order and they can view it from the following navigation: Services > User Services > View Additional Notices/Orders > View > Case Details > WITHDRAWL ORDER. The matter will remain adjudicated and the issued "Order for Creation of Demand" will be confirmed.  Note: In the case of rejection of an offline application filed by a Temp ID holder, no action will take place on the GST Portal. Intimation of rejection will be sent to the taxpayer offline by AC/JC.
Q	What documents will I receive once my application for withdrawal is rejected?
A	In case you had filed an application online on the GST Portal, you will receive two documents i.e. Form GST ASMT-18(R) generated by system and annexure uploaded by officer. You can view and download them from the following navigation: Services > User Services > View Additional Notices/Orders > View > Case Details > WITHDRAWL ORDER. In case you are a Temp ID holder and had filed the application offline, you will receive the intimation offline.
Q	During the processing of my application for withdrawal, what all and when the Status changes take place in the ARN/Case ID on the GST Portal?
A	During the processing of an application for withdrawal, the ARN/Case ID may undergo following Status changes:  Order for creation of demand issued: When order for creation of demand is issued by A/A against a taxpayer Pending for Processing by AC/JC: When a taxpayer file Form GST-ASMT-17 of withdrawal Application for withdrawal rejected: When AC/JC rejects withdrawal application of a taxpayerOrder withdrawn, Recommended for action u/s 73/74: When AC/JC approves withdrawal application of a taxpayer