GST
Closing proceedings after full payment
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Facts
Where tax, interest and any applicable penalty are paid within the allowed time, the officer issues DRC-05 under Rule 142(3) recording that proceedings are concluded.
Provisions and law
- Rule 142(3), CGST Rules 2017DRC-05 intimation that proceedings are concluded after full payment
- Sec 73(8), CGST Act 2017No penalty if tax and interest are paid within 30 days of the notice
Analysis
If you paid through DRC-03 linked to the notice, ask for DRC-05 if it is not issued. Without it, an order may still be passed. Keep the DRC-03 ARNs and a letter to the officer.
Conclusion
- Pay through DRC-03 linked to the notice
- Write to the officer with the ARNs
- Track the issue of DRC-05
- Keep DRC-05 with the case file
A Savvy can do this for you
Show cause notice under Sec 73, 74 or 74A and DRC-06 reply
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