Is issuance of DRC 01A mandatory

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....s issuance of DRC 01A mandatory<br> Query (Issue) Started By: - Deepak Kothari Dated:- 15-1-2026 Last Reply Date:- 15-1-2026 Goods and Services Tax - GST<br>Got 1 Reply<br>GST<br>Can we for once inter....

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....pret that DRC-01A is obligatory?, section 74A(8) or 74A(9) provides waiver of penalty on paying tax and interest as ascertained by the proper officer before issuance of notice, hence the logical means....

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.... of communicating the tax ascertained by the proper officer is DRC-01A? would like to know experts opinion on this.. Thank you&nbsp;&nbsp; Reply By Sadanand Bulbule: The Reply: Though not expressly ....

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....mandatory, issuance of DRC-01A is implicitly obligatory, as Sections 74A(8)-(9) require prior communication of tax ascertained by the PO to meaningfully enable penalty waiver before SCN.<br> Discussio....

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