SUMMARY STATEMENT (DRC-02)

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..... of the CGST Act, 2017, where a Show Cause Notice has been issued for any period by the Proper Officer demanding tax under Section 73(1) or Section 74(1), he may serve a statement in FORM GST DRC-02, .....

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..... volved in the show cause notice issued earlier and the present statement covering further period are same. Such notices are commonly called as periodical demand notices.
Manuals, Ready reckoner, La .....

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