GST
Notice issued even after paying DRC-01A
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Facts
Sec 73(6) says no notice is to be served for tax paid under Sec 73(5). If a notice is still issued for the same amount, point to the payment.
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
Analysis
Reply with the DRC-03 ARN and Part B acknowledgement. Ask that the notice be dropped. If the notice covers more than you paid, the extra is a Sec 73(7) shortfall case, which you can contest.
Conclusion
- Gather the DRC-03 and Part B acknowledgements.
- Reply in DRC-06 citing Sec 73(6).
- Contest any amount beyond what was paid.
- Ask for DRC-05 closure.
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