Answer

1. F

   Facts

   Yes, if you pay within the time in the law. For non-fraud cases up to FY 2023-24, paying tax and interest within 30 days of the notice ends proceedings without penalty; under Sec 74A it is 60 days.

2. P

   Provisions and law

   • Sec 73(8), CGST Act 2017Pay tax and interest within 30 days of the notice; no penalty and proceedings close
   • Sec 74A(8), CGST Act 2017From FY 2024-25, non-fraud cases: pay tax and interest before notice, no penalty; or within 60 days of notice, no penalty
   • Rule 142(2) and (3), CGST Rules 2017Payment before or after a notice is intimated in DRC-03; the officer acknowledges it in DRC-04
3. A

   Analysis

   Sec 73(8) and Sec 74A(8) give this relief. Choose 'After issuance of SCN but before issuance of the order' as the cause and select the SCN reference. Example: SCN under Sec 73 dated 1 November 2026 for ₹1.2 lakh; pay tax and interest by 1 December 2026 and penalty is not charged.

4. C

   Conclusion

   1. 1Note the notice date and section.
   2. 2Count 30 or 60 days as applicable.
   3. 3File DRC-03 against the SCN reference.
   4. 4Pay tax and interest.
   5. 5Inform the officer and ask for the proceedings to be closed.

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