Section 142(1A) in Rajasthan Goods and Services Tax Rules, 2017
(1A)[ The proper officer shall, before service of notice to the person chargeable with tax, interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 74, as the case may be, shall communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A.] [Inserted by Notification No. F. 12(46)FD/Tax/2017-Part-III-76, dated 10.10.2019.]
