https://www.taxtmi.com/forum/issue?id=118821 The procedural rule amendment replacing the mandatory term "shall" with discretionary "may" (effective 15.10.2020) makes issuance of DRC-01A a matter of administrative discretion; officers may, but are not required to, issue DRC-01A after the amendment and such issuance can cover earlier fiscal years depending on facts and circumstances. en-us Wed, 25 Oct 2023 20:20:04 +0530 Thu, 23 Jan 2025 14:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118821 The procedural rule amendment replacing the mandatory term "shall" with discretionary "may" (effective 15.10.2020) makes issuance of DRC-01A a matter of administrative discretion; officers may, but are not required to, issue DRC-01A after the amendment and such issuance can cover earlier fiscal years depending on facts and circumstances. Discussion-Forum GST Wed, 25 Oct 2023 20:20:04 +0530 https://www.taxtmi.com/forum/issue?id=118821