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DRC01A under gst

Sabita Sahoo (622 Points)

05 December 2019

sir,what would be the penalty amount in DRC01A?

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Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 05 December 2019

As per Notification 49/2019 CT , In rule 42, Sub rule 1A is inserted.
DRC-01A is form which is being used by Tax Officer before Issue of SCN to Taxpayer, mentioned the Tax, Interest Penalty chargeable as per Section 73 & 74 as the case may be .

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