TMI Blogamendment to Rule 142AX X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Reply By PAWAN KUMAR - The Reply = Dear Sir, As per my view, The amendment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is effective from the date of 15.10.2020, although replacing the word, it means the proper officer may issue DRC-01A for the past FY 2017-18 also. - Reply By Padmanathan Kollengode - The Reply = I agree. To my understanding, after 15-10-2020, the officer may issue DRC-01A. It is irrelevant for which FY he is issuing SCN. - Reply By KASTURI SETHI - The Reply = (i) After 15.10.20, if D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RC-1A is issued today it will cover past period also. (ii) The word, 'SHALL' signify mandatory factor. It was mandatory for the Proper Officer and now it is not mandatory for the Proper Officer. (iii) The word, 'MAY' excludes mandatory factor. Now Proper Officer will decide keeping in view of the facts and circumstances of the case. In other words, 'discretionary' fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor. - Reply By Padmanathan Kollengode - The Reply = Dear querist, 2023 (10) TMI 1246 - ANDHRA PRADESH HIGH COURT - M/S. NEW MORNING STAR TRAVELS VERSUS THE DEPUTY COMMISSIONER (ST) VERSUS THE ASSISTANT COMMISSIONER (ST) , THE DEPUTY COMMISSIONER (ST) , THE STATE OF ANDHRA PRADESH, THE UNION OF INDIA The above decision is in your favour. However with due respect, I am not in agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eement with the ratio. - Reply By PAWAN KUMAR - The Reply = Yes, I fully agree with View of Sh.Kasturi Sir. - amendment to Rule 142A - Query Started By: - Vel Murugan Dated:- 25-10-2023 Last Replied Date:- 30-10-2023 Goods and Services Tax - GST - Got 5 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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