amendment to Rule 142A

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....mendment to Rule 142A<br> Query (Issue) Started By: - Vel Murugan Dated:- 25-10-2023 Last Reply Date:- 30-10-2023 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>Rule 142A has been amended by Notification No. 79/2020-CT dated 15.10.2020, replacing the word &quot;shall&quot; with &quot;may&quot; and it is effective from that date. Whether this amendment is applicable for the DRC-01 for the ....

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....FY 2017-18? In other words, the issue of DRC-01A is a must for SCN for the years 2017-18 to 2019-20. Reply By PAWAN KUMAR: The Reply: Dear Sir, As per my view, The amendment is effective from the date of 15.10.2020, although replacing the word, it means the proper officer may issue DRC-01A for the past FY 2017-18 also. Reply By Padmanathan Kollengode: The Reply: I agree. To my understanding, ....

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....after 15-10-2020, the officer &quot;may&quot; issue DRC-01A. It is irrelevant for which FY he is issuing SCN. Reply By KASTURI SETHI: The Reply: (i) After 15.10.20, if DRC-1A is issued today it will cover past period also. (ii) The word, &#39;SHALL&#39; signify mandatory factor. It was mandatory for the Proper Officer and now it is not mandatory for the Proper Officer. (iii) The word, &#39;MAY....

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....&#39; excludes mandatory factor. Now Proper Officer will decide keeping in view of the facts and circumstances of the case. In other words, &#39;discretionary&#39; factor. Reply By Padmanathan Kollengode: The Reply: Dear querist, 2023 (10) TMI 1246 - ANDHRA PRADESH HIGH COURT - M/S. NEW MORNING STAR TRAVELS VERSUS THE DEPUTY COMMISSIONER (ST) VERSUS THE ASSISTANT COMMISSIONER (ST) , THE DEPUTY ....

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....COMMISSIONER (ST) , THE STATE OF ANDHRA PRADESH, THE UNION OF INDIA The above decision is in your favour. However with due respect, I am not in agreement with the ratio. Reply By PAWAN KUMAR: The Reply: Yes, I fully agree with View of Sh.Kasturi Sir.<br> Discussion Forum - Knowledge Sharing ....