CBIC amended CGST Rules making it optional for the proper officer to communicate the liability before issuing SCN under Section 73/74 of the CGST Act

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The CBIC vide Notification No. 79/2020- Central Tax dated October 15, 2020 amended Rule 142(1A) of the Central Goods and Services Tax Rules, 2017 (“CGST Rules”) in the following manner making it optional for the proper officer to communicate the details of any tax, interest, and penalty in Form GST DRC-01A before issuing notice under Section 73(1) and 74(1) of the Central Goods and Services Tax Act, 2017 (“CGST Act”):

a. Substituted words “proper officer shall ”with“ proper officer may”

b. Substituted words “shall communicate” with “communicate”

Now, Rule 142(1A) reads as under:

“(1A) The proper officer may, before service of notice to the person chargeable with tax, interest, and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 74, as the case may be, communicate the details of any tax, interest, and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A.”

The Notification can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2020/10/No.-79-2020-–-Central-Tax.pdf

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