Rule 142(1A) of the CGST Rules, 2017 as inserted vide Notification No. 49/2019- Central Tax dated 09.10.2019 reads as under:
(1A) The proper officer shall, 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, shall communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A.
Thus as per the above Rule the proper officer was required to communicate the details of any tax, interest and penalty in Form GST DRC-01A before issuing notice (SCN) under Section 73(1) and 74(1) of the CGST Act, 2017.
It may be noted here that in Form GST DRC-01A the proper officer was required to intimate the amount of tax/interest/penalty payable by the assessee under section 73(5) / 74(5) as ascertained by the him in terms of the available information.
Further in said intimation the proper officer advised the tax payer to pay the amount of tax as ascertained alongwith the amount of applicable interest in full by a specified date, failing which SCN will be issued under section 73(1) / 74(1) of the CGST Act,2017. Further any submissions to the intimation could be furnished by tax payer in Part B of this Form.
Rule 142(1A) of the CGST Rules, 2017 amended:
Rule 142(1A) of the CGST Rules, 2017 has now been amended through Notification No. 79/2020- Central Tax dated October 15, 2020 wherein the words “proper officer shall” have been substituted with the words “proper officer may” and further for the words “shall communicate” the word”communicate’ is substituted, from the date of Notification i.e 15th October,2020.
After the above amendment the 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.
Thus the above amendment has made it optional for the proper officer to communicate the details of any tax, interest and penalty in Form GST DRC-01A before issuing notice (SCN) under Section 73(1) and 74(1) of the CGST Act. Thus SCN can be issued even without such communication.
***
[rainbow]Don’t miss the next GST Update / Article / Judicial pronouncement[/rainbow]
Subscribe to our newsletter from FREE to stay updated on GST Law
Resolve your GST queries from national level experts on GST free of cost.
TW Editorial Team comprises of team of experienced Chartered Accountants and Advocates devoted to spread the knowledge of GST amongst the various stakeholders.
