[FORM GST DRC -02
[See rule 142(1)(b)]
Reference No: Date:
To
_______________ GSTIN/ID
----------------------- Name
_______________ Address
Tax Period : F.Y. :
Section /sub-section under which statement is being issued :
SCN Ref. No. ------- Date – Statement
Ref. No. ---- Date –
Summary of Statement :
(a) Brief facts of the case :
(b) Grounds :
(c) Tax and other dues :
(Amount in Rs.)
Sr. Ta Turnover Tax Ac POS Ta Intere Penalt Fe Other Tota
No. x Period t x st y e s l
rat (Place
e of
Suppl
Fro T y)
m o
1 2 3 4 5 6 7 8 9 10 11 12 13
Tota
l
]1
1
Substituted vide Notf no. 79/2020-CT dt 15.10.2020
1
Signature
Name
Designation
Jurisdiction
Address
Note -
1. Only applicable fields may be filled up.
2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not
mandatory.
3. Place of Supply (POS) details shall be required only if the demand is created under the
IGST Act.]2
2
Substituted vide Notf No. 16/2019-CT dt. 29.03.2019wef 01.04.2019
2