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1. Facility for E-Personal Hearing in GST

3. What are the Legal provisions in effect
• The incidence of the erroneous payment of tax or wrong
availing of Input Tax Credit may be caused because of
an inadvertent mistake or might be a case of intentional
attempt (fraud) to evade the tax under section 73 and
74 off the act.
• Thus, section 75 provides that an opportunity of hearing
shall be granted to the person chargeable with tax
where a request is received or where any adverse
decision is contemplated.

4. 1. Section 75(4) which states that:
• An order is required to be issued in certitude of the direction of the Tribunal or a Court shall be issued
within two years from the date of communication of the said direction and an opportunity of hearing shall
be given where a request is received in writing from the person chargeable with tax or penalty, or where
any adverse decision is scrutinized against such person.
2. Section 75(5) which states that:
• The proper officer, if sufficient cause is shown by the person chargeable with tax, grant time to the said
person and adjourn the hearing for reasons to be recorded in writing.
• But no such adjournment shall be granted for more than three times to a person during the proceedings.
3. Rule 142(4) which states that:
• The representation of a person chargeable with tax, determine the amount of tax, interest and a penalty
equivalent to ten per cent of tax or ten thousand rupees, whichever is higher, due from such person and
issue an order [s.73(9)], where the person makes the payment of tax and interest along with penalty, the
proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings [s. 74(9)], and where
the proper officer shall, after considering the representation, if any, made by the person on whom the
notice is served, determine the amount due from such person and thereupon such person shall pay the
amount so determined..shall be in FORM GST DRC-06.

5. 2. What are the forms used
• 1.FORM GST DRC-01
• If a person is chargeable with tax, interest and penalty
then the proper officer hereafter will first need to
communicate the details of tax, interest and penalty, as
ascertained by him, in Part A of Form GST DRC-01.
• As per the Rules, previously, at the time of serving of a
notice or statement, the proper officer had to issue a
summary. However, now, with this new sub-rule inserted,
the tax, interest and penalty payable will need to be
communicated to the taxpayer first, before the notice or
statement gets served.