Section 142(1) in Rajasthan Goods and Services Tax Rules, 2017
(1)The proper officer shall serve, along with the, -(a)notice under sub-section (1) of Section 73 or sub-section (1) of Section 74 or sub-section (2) of Section 76, a summary thereof electronically in FORM GST DRC-01,(b)statement under sub-section (3) of Section 73 or sub-section (3) of Section 74, a summary thereof electronically in FORM GST DRC-02,specifying therein the details of the amount payable.
