Proper Officer Must Communicate Tax Details Online Before Issuing Notice Under Section 73, 74, or 76 of CGST Act.
Before issuing a notice in Form GST DRC-01, the Proper Officer must communicate online via the common portal the tax details liable to be demanded under Section 73(1), 74(1), or 76(2) of the CGST Act, 2017. This is done using Part A of FORM GST DRC-01A as outlined in Rule 142(1A) of the CGST Rules, 2017. This pre-notice communication aims to inform the taxpayer of the duty demand and has been optional since October 15, 2020.