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 

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 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.”

DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon.

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One Comment

  1. aditya gupta says:

    Sir,
    If suppose the officer ( Deputy. Comm ) has issued demand letter after due verification. and the dealer has paid the demand and filed the letter for the said…

    Now can the officer issue show cause notice ?

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