Page 94 - GSTL_6th August 2020_Vol 39_Part 1

20 GST LAW TIMES [ Vol. 39
ed under section 73 or section 74, the proceedings against all
the persons liable to pay penalty under sections 122, 125, 129
and 130 are deemed to be concluded.
Explanation 2. - For the purposes of this Act, the expression “suppression”
shall mean non-declaration of facts or information which a taxable person is
required to declare in the return, statement, report or any other document
furnished under this Act or the rules made thereunder, or failure to furnish
any information on being asked for, in writing, by the proper officer.”
17. Section 164 of the Act, 2017 reads thus :
“164. Power of the Government to make Rules. - (1) The Government
may, on the recommendations of the Council, by notification, make rules
for carrying out the provisions of this Act.
(2) Without prejudice to the generality of the provisions of sub-section (1),
the Government may make rules for all or any of the matters which by this
Act are required to be, or may be, prescribed or in respect of which provi-
sions are to be or may be made by rules.
(3) The power to make rules conferred by this section shall include the
power to give retrospective effect to the rules or any of them from a date
not earlier than the date on which the provisions of this Act come into force.
(4) Any rules made under sub-section (1) or sub-section (2) may provide
that a contravention thereof shall be liable to a penalty not exceeding ten
thousand rupees.”
18. Rule 142 of the CGST Rules, 2017 reads thus :
“Rule 142. Notice and order for demand of amounts payable under the
Act. - (1)(a) The proper officer shall serve, along with the (a) notice issued
under section 52 or section 73 or section 74 or section 76 or section 122 or
section 123 or section 124 or section 125 or section 127 or section 129 or sec-
tion 130, a summary thereof electronically in FORM GST DRC-01,
(b) statement under sub-section (3) of section 73 or sub-section (3) of sec-
tion 74, a summary thereof electronically in FORM GST DRC-02, specifying
therein the details of the amount payable.
(1A) The proper officer shall, 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, shall communicate
the details of any tax, interest and penalty as ascertained by the said officer,
in Part A of FORM GST DRC-01A.
(2) Where, before the service of notice or statement, the person chargeable
with tax makes payment of the tax and interest in accordance with the pro-
visions of sub-section (5) of section 73 or, as the case may be, tax, interest
and penalty in accordance with the provisions of sub-section (5) of section
74, or where any person makes payment of tax, interest, penalty or any oth-
er amount due in accordance with the provisions of the Act, whether on his
own ascertainment or, as communicated by the proper officer under sub-
rule (1A), he shall inform the proper officer of such payment in FORM GST
DRC-03 and the proper officer shall issue an acknowledgement, accepting
the payment made by the said person in FORM GST DRC-04.
(2A) ……”

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