Pre-notice communication of demand ensures taxpayers receive liability details before a formal GST demand notice is issued online. Prior to issuance of a notice in Form GST DRC-01, the Proper Officer may, via the common portal, communicate details of the tax liability proposed to be demanded in Part A of Form GST DRC-01A as prescribed in Rule 142(1A) of the CGST Rules, 2017, thereby informing the taxpayer of the duty demand; this pre-notice communication is optional from the notified effective date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Pre-notice communication of demand ensures taxpayers receive liability details before a formal GST demand notice is issued online.
Prior to issuance of a notice in Form GST DRC-01, the Proper Officer may, via the common portal, communicate details of the tax liability proposed to be demanded in Part A of Form GST DRC-01A as prescribed in Rule 142(1A) of the CGST Rules, 2017, thereby informing the taxpayer of the duty demand; this pre-notice communication is optional from the notified effective date.
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