Notice U/S 73 & DRC-01 Validity?

GST (8 Points)

21 February 2024  

I have been issued DRC-01 U/s 73 for a Mismatch between GSTR-1 and GSTR-3B for FY:2018-19 on 17.01.2024.

However, as a summary to SCN the officer has attached the ASMT-10 issued u/s 61 on 30.10.2019.

Is DRC-01 u/s 73 in my case valid?