Mandatory Electronic Submission of GST Notices and Orders: New Instruction for Proper Officers

INSTRUCTION NO. 4/2023-GST [F.NO.20016/41/2023-CBIC]SERVING OF SUMMARY OF NOTICE IN FORM GST DRC-01 AND UPLOADING OF SUMMARY OF ORDER IN FORM GST DRC-07 ELECTRONICALLY ON PORTAL BY THE PROPER OFFICERINSTRUCTION NO. 4/2023-GST [F.NO.20016/41/2023-CBIC], DATED 23-11-2023Reference is invited to the provisions of section 52, section 73, section 74, section 122, section 123, section 124, section 125, section 127, section 129 and section 130 of Central Goods and Service Tax Act, 2017 (herein after referred to as the CGST Act), as per which a...

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