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To effectively communicate tax liabilities and resolve disputes between taxpayers and the GST department, the GST Demand and Recovery (DRC) process is essential. The primary forms involved are DRC-01, which notifies taxpayers of tax discrepancies, and DRC-02, which addresses other discovered discrepancies. Taxpayers can use DRC-03 to make payments related to tax demands, and DRC-04 provides confirmation of payment. For comprehensive information on GST DRC forms, their purposes, and additional notes, please consult the attached PDF.
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