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Where tax, interest and any applicable penalty are paid within the allowed time, the officer issues DRC-05 under Rule 142(3) recording that proceedings are concluded.
GST
Closing proceedings after full payment
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Provisions
Rule 142(3), CGST Rules 2017; Sec 73(8), CGST Act 2017
Analysis
If you paid through DRC-03 linked to the notice, ask for DRC-05 if it is not issued. Without it, an order may still be passed. Keep the DRC-03 ARNs and a letter to the officer.
Close
- Pay through DRC-03 linked to the notice
- Write to the officer with the ARNs
- Track the issue of DRC-05
- Keep DRC-05 with the case file
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