Answer

1. F

   Facts

   After DRC-03 you get an acknowledgement in DRC-04. If the officer accepts the payment, an intimation in Part C of DRC-01A confirms it; if a notice was issued and fully paid in time, an order in DRC-05 concludes it.

2. P

   Provisions and law

   • Rule 142(2), CGST Rules 2017A person paying tax, interest and penalty voluntarily or after an intimation informs the officer in DRC-03, and an acknowledgement issues in DRC-04.
   • Rule 142(3), CGST Rules 2017Where the full amount in the notice is paid within the time allowed, the proceedings are concluded and an order issues in DRC-05.
   • Rule 142(1A), CGST Rules 2017Before a show cause notice, the officer may communicate the tax, interest and penalty ascertained in Part A of DRC-01A; the person may pay or give submissions in Part B.
3. A

   Analysis

   Check the case folder for Part C acceptance. If nothing comes within a reasonable time, write asking for confirmation that the matter is closed. Keep DRC-03, DRC-04 and your Part B reply together. This record protects you if the same issue is raised again.

4. C

   Conclusion

   1. 1Save DRC-03 and DRC-04.
   2. 2Check the case for Part C acceptance.
   3. 3Write to the officer if no confirmation arrives.
   4. 4Keep the full set for future reference.

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