Furnishing information in FORM GST DRC – 01A made discretionary to the proper officer
Rule 142(1A) of CGST Rules 2017 (Amended by Notification No. 79 /2020 – Central Tax dated 15th October 2020
The proper officer can serve DRC-01 along with notice under Section 73(1) & 74(1) the CGST Act, 2017 specifying the details of amount payable.
Before serving the said notice the proper officer may shall communicate the details of any tax, interest & penalty as ascertained by the said officer, in Part A of FORM GST DRC – 01A.
Furnishing information in FORM GST DRC – 01A made discretionary to the proper officer.