Section 142A(2) in The Central Goods and Services Tax Rules, 2017
(2)Where the demand of an order uploaded under sub-rule (1) is rectified or modified or quashed in any proceedings, including in appeal, review or revision, or the recovery is made under the existing laws, a summary thereof shall be uploaded on the common portal in Form GST DRC-08A and Part II of Electronic Liability Register in Form GST PMT-01 shall be updated accordingly.]
