Implications of amendments in GST dated 15.10.2020 in Rule 142 of the CGST Rules

CA. Heet Shah , Last updated: 21 October 2020  
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Prior to the amendment to Rule 142 of CGST Rules. According to Rule 142 of CGST Rule, The proper officer, before servicing notice u/s Section 73(1) or Section 74(1) of CGST Act to a Registered Person, SHALL MANDATORILY Communicate the details of any tax, interest and penalty as ascertained by the

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CA. Heet Shah
(Tax Consultant & Practitioner)
Category GST   Report

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