Home Forum Goods and Services Tax - GST Month 8 2020 2020 (8) This
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Intimation in DRC 01A - Goods and Services Tax - GSTExtract Can the Assessing Officer, issue an Intimation u/s 73(5) or 74(5) without opening the proceedings or without any proceedings pending before him? There exists a difference between turnovers reported in GSTR-1 and GSTR-3B due to reporting of earlier period invoices in GSTR-1 . However, GSTR-3B all the taxes have been paid. Is issuance of Intimation in DRC 01A and subsequently SCN in DRC-01 without opening the proceedings a valid one?
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