GST

Notice issued even after paying DRC-01A

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Find

Sec 73(6) says no notice is to be served for tax paid under Sec 73(5). If a notice is still issued for the same amount, point to the payment.

Provisions

Sec 73(5), CGST Act 2017; Sec 73(6), CGST Act 2017

Analysis

Reply with the DRC-03 ARN and Part B acknowledgement. Ask that the notice be dropped. If the notice covers more than you paid, the extra is a Sec 73(7) shortfall case, which you can contest.

Close

  1. Gather the DRC-03 and Part B acknowledgements.
  2. Reply in DRC-06 citing Sec 73(6).
  3. Contest any amount beyond what was paid.
  4. Ask for DRC-05 closure.

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