Answer

1. F

   Facts

   You can pay through DRC-03 and state in Part B that the payment is under protest and without prejudice to your contentions. This stops interest on that amount.

2. P

   Provisions and law

   • Rule 142(2A), CGST Rules 2017After DRC-01A, the person may pay in full or part through DRC-03 or file submissions in Part B
   • Sec 50, CGST Act 2017Interest stops running on amounts paid
3. A

   Analysis

   Paying under protest does not mean accepting the demand. If a notice follows, argue on merits and claim refund if you win. Keep the protest clearly on record in the reply.

4. C

   Conclusion

   1. 1Pay through DRC-03.
   2. 2State in Part B that payment is under protest.
   3. 3Keep arguing on merits.
   4. 4Claim refund if the matter is decided in your favour.

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