Answer

1. F

   Facts

   Pay through DRC-03 choosing 'Intimation of tax ascertained through DRC-01A' as the cause, and tell the officer in DRC-01A Part B. The case can then close before a show cause notice.

2. P

   Provisions and law

   • 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
   • Rule 142(1A), CGST Rules 2017Intimation of tax before a show cause notice in DRC-01A
3. A

   Analysis

   The DRC-03 manual lists DRC-01A as a cause and shows a hint for the interest field. Example: DRC-01A for ₹60,000 tax and ₹14,000 interest; pay both through DRC-03 and reply in Part B that it is paid. For non-fraud cases this means no penalty.

4. C

   Conclusion

   1. 1Check the tax and interest in the DRC-01A.
   2. 2File DRC-03 with the DRC-01A cause.
   3. 3Pay interest in cash.
   4. 4Reply in DRC-01A Part B with the ARN.

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