GST
Paying part and contesting part of DRC-01A
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Facts
Yes. Rule 142(2A) allows payment in full or in part. Pay the accepted part through DRC-03 and explain the rest in Part B.
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 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(7), CGST Act 2017If the amount paid falls short, a notice can be issued for the shortfall
Analysis
Paying ₹1 lakh plus interest now keeps penalty nil on that part in non-fraud cases. A notice may still come for the remaining ₹4 lakh under Sec 73(7). Your Part B reply sets the base for that defence.
Conclusion
- Split accepted and disputed amounts.
- Pay the accepted part with interest.
- Explain the disputed part in Part B.
- Keep records for the possible notice.
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