GST
After the order: payment and closure
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Facts
Pay through DRC-03 and link it to the demand using DRC-03A, or pay directly against the demand in the electronic liability register. The officer issues DRC-05 to conclude proceedings.
Provisions and law
- Rule 142, CGST Rules 2017Summary of notice in DRC-01, reply in DRC-06, order summary in DRC-07, payment in DRC-03
- Rule 142(2A), CGST Rules 2017Linking of DRC-03 payment to a demand through DRC-03A
Analysis
If you pay by DRC-03 without linking, the demand stays open and recovery can follow. DRC-03A connects the payment to the demand order. Check the liability register shows nil.
Conclusion
- Pay against the demand or via DRC-03.
- If via DRC-03, file DRC-03A to link it.
- Check the electronic liability register.
- Follow up for DRC-05.
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