Section 142(1A) in The Central Goods and Services Tax Rules, 2017
(1A)[ The [proper officer may], 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, [communicate] [Substituted 'shall communicate' by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).] the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A.]
