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amendment to Rule 142A - Goods and Services Tax - GSTExtract Rule 142A has been amended by Notification No. 79/2020-CT dated 15.10.2020 , replacing the word shall with may and it is effective from that date. Whether this amendment is applicable for the DRC-01 for the FY 2017-18? In other words, the issue of DRC-01A is a must for SCN for the years 2017-18 to 2019-20.
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