Filing of GST DRC 01A

As per Notification 49/2019 CT , sub rule (1a) has been inserted under Rule 142 , which says that , the officer before service of Notice for Interest or Penalty , under Section 73 or 74 as the case may Issue a DRC 01A asking him to deposit the same .
So it's nothing but statement for asking to deposit the same before Issue of SCN .

No I don't think that it's being started online on portal.