Whether the demand order is issued through the GST portal?
If DRC 01/07/APL 04 is issued through the GST portal, ‘Yes’ has to be selected. In case the demand order is issued manually and not through the GST portal then the taxpayer will be required to select ‘No’.
Whether any appeal application filed against the order?
If any appeal application is filed against the DRC 07/APL 04 order before the First Appellate authority or the High Court, then ‘Yes’ has to be selected.
Whether any application filed for the withdrawal of appeal?
This question will be shown only if, ‘Yes’ is selected for Sl. No. 2 If the taxpayer has filed application for withdrawal of appeal then ‘Yes’ has to be selected. Otherwise, the taxpayer shall select “No”.
Whether the appeal or writ petition against the order been withdrawn before the appellate authority, Appellate Tribunal, High Court, or Supreme Court?
This question will be shown only if, ‘Yes’ is selected for Sl. No. 3. If any appeal filed against the DRC 07/APL 04 and the same is withdrawn, then ‘Yes’ has to be selected
Whether the order issued under either Section 73 and/or Section 74? *
Select Yes or No (As per the Original demand order)
Whether the order covered under Section 75?
Select Yes or No (As per the Original demand order)
Whether the Demand order includes any Erroneous Refund?
Select Yes or No (As per the Original demand order)
f. すべての質問に回答した後、「次へ」ボタンをクリックすると、GST SLP-02フォームの詳細申請書が表示されます。
g. 納税者は、GST SLP-02という書式で以下の情報を提出する必要があります。
基本的な詳細（表1）： メールIDと電話番号は、ドロップダウンリストから選択する必要があります。
デマンドオーダーの詳細（表-2）：
注文番号または手動入力、オンデマンド注文は以下でご利用いただけます GST ポータル ドロップダウンリストから選択する必要があります。オフライン注文の場合は、注文 ID を手動で入力できます。
Online Demand order (DRC-07/ APL 04) and payment made through “Payment toward demand” option on GST portal
The details of payment made against the demand will auto populate.
Online Demand order (DRC-07/ APL 04) and payment is made using DRC-02 under “voluntary”
The taxpayer is first required to map the payment made using DRC 03 with the demand order using the Form GST DRC 03A at following path: Services >> User Services >> My Applications >> FORM GST DRC-03A. After mapping, the details of the payment made will be auto populated in the Table 4 of SPL 02.
Demand order issued manually and payment is made through GST DRC-02
The DRC 03s filed by the taxpayer will be available in the dropdown of the field “Acknowledge Reference Number”. The applicant has to select the relevant ARN of DRC 03. Also, multiple DRC 03s can be selected.
g. 補足書類のアップロード: フォーム全体を提出した後、納税者は必須書類およびその他の関連する補足書類をアップロードする必要があります。アップロードできる書類は最大 5 つで、それぞれのサイズの上限は 5 MB です。
f. すべての書類をアップロードした後、納税者はデジタル署名または電子認証コードを使用してフォームを提出できます。ARN は、フォームが正常に送信された時点で生成されます。
CA Sachin Jindal
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