GST
Linking a DRC-03 payment to a show cause notice
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Facts
Pay through DRC-03 and choose the cause of payment as against a show cause notice, giving its reference number. This links the payment to the case. If an order is passed later, DRC-03A can link earlier payments to the demand.
Provisions and law
- Rule 142(2B), CGST Rules 2017DRC-03A to link a DRC-03 payment to a demand order
- 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
Paying through a DRC-03 with the wrong cause, such as voluntary, is a common reason the officer later demands the same tax again. Choose the SCN cause and reference, and mention the payment in your DRC-06 reply.
Conclusion
- Open Services > User Services > My Applications > Intimation of voluntary payment (DRC-03)
- Choose cause of payment as show cause notice and enter the reference
- Pay from the ledgers
- Mention the ARN in your DRC-06 reply
A Savvy can do this for you
Show cause notice under Sec 73, 74 or 74A and DRC-06 reply
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