Form GST DRC 07-A and Form GST DRC-08A may be used to recover VAT/CST Arrears

The Excise and Taxation Department vide Memo no. 5915/GST dated 17.11.2021 has clarified that Form GST DRC 07-A and Form GST DRC-08A may be used to recover VAT/CST Arrears.

The Relevant Text is Given Below:

The Haryana GST Act provides for recovery of arrears under the existing law (HVAT Act 2003, CST Act 1956 or any other arrear) as arrears under the HGST Act 2017.

The Circular Reads “Where regard to these provisions and to ensure uniformity in the implementation of the provisions of the law across the field formations, the Proper Officer may issue Form GST DRC 07-A and Form GST DRC 08-A to add VAT/CST arrears in GST system and subsequently recover the arrears as GST arrears.”

Further “This exercise may be done in a phase wise manner and arrears with tax, interest, penalty, fee or others to be uploaded in the system. DETCs are requested to send a compliance report or the same by 31st December 2021.”

Difficulty, if any, in implementation of the instructions above may be brought to the notice of the AETC (T) or AETC (GST) at the HO.

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