Answer

1. F

   Facts

   You can pay accepted tax, interest and any penalty through DRC-03 before or along with your ASMT-11 reply. Mention the payment in the reply so the officer can close that point.

2. P

   Provisions and law

   • Rule 142(2), CGST Rules 2017Tax and interest accepted can be paid in DRC-03 and intimated to the officer
   • Sec 50, CGST Act 2017Interest at 18 percent on tax paid late, and on ITC wrongly availed and utilised
   • Sec 61, CGST Act 2017Proper officer may scrutinise returns, inform discrepancies and seek an explanation
3. A

   Analysis

   In DRC-03 choose the cause as scrutiny and give the ASMT-10 reference. Interest is computed at 18 percent from the due date of the original return to the payment date. Example: Rs 50,000 CGST and Rs 50,000 SGST short for March 2024 paid in March 2026 attracts about Rs 36,000 interest. Paying early stops interest and shows good faith.

4. C

   Conclusion

   1. 1Compute accepted tax by head and period
   2. 2Compute interest at 18 percent to the payment date
   3. 3Pay through DRC-03 with cause Scrutiny and the notice reference
   4. 4Quote the DRC-03 ARN in your ASMT-11

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