DRC01 under gst
Sabita Sahoo (622 Points)
02 September 2019
The gst dept. has issued DRC01 for nonpayment of tax during 17-18 u/s 74(1) of cgst/sgst act mentioning penalty equal to 100% of tax.Can the dept.issue DRC01 before due date of annual return without any issuance of show cause notice?Is the penalty amount correct in DRC01?
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