Answer

1. F

   Facts

   Pay the tax and interest through DRC-03, choosing the cause as intimation of tax ascertained through DRC-01A, and then reply in Part B with the DRC-03 ARN. Sec 73(6) says no notice is then issued for that amount.

2. P

   Provisions and law

   • Sec 73(5), CGST Act 2017Tax and interest can be paid before notice, on your own or on the officer's ascertainment, with no penalty in non-fraud cases up to FY 2023-24
   • Sec 73(6), CGST Act 2017No notice is issued for the amount so paid
   • Rule 142(2A), CGST Rules 2017After DRC-01A, the person may pay in full or part through DRC-03 or file submissions in Part B
3. A

   Analysis

   On ₹2 lakh tax with interest of ₹30,000, pay ₹2.3 lakh through DRC-03 and tell the officer. In non-fraud cases no penalty applies at this stage. Tax can be paid from the credit ledger where allowed, interest in cash.

4. C

   Conclusion

   1. 1Check the officer's computation.
   2. 2File DRC-03 under Services, User Services, My Applications.
   3. 3Select the DRC-01A reference and pay.
   4. 4Reply in Part B with the ARN.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.