PRE-NOTICE COMMUNICATION OF DEMAND - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

3. PRE-NOTICE COMMUNICATION OF DEMAND 3.1. Before the issuance of a notice online in Form GST DRC-01 , the Proper Officer has to communicate online through the common portal the details of tax liable to be demanded under Section 73(1) or Section 74(1) or 76(2) of CGST Act, 2017, as the case may be, in Part A of FORM GST DRC-01A prescribed in Rule 142(1A) of CGST Rules, 2017 so as to make the taxpayer aware of the duty demand. The provision of pre-notice communication is optional w.e.f. 15.10.2020.