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You can pay accepted tax, interest and any penalty through DRC-03 before or along with your ASMT-11 reply. Mention the payment in the reply so the officer can close that point.
GST
Paying accepted amounts through DRC-03 during scrutiny
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Provisions
Rule 142(2), CGST Rules 2017; Sec 50, CGST Act 2017; Sec 61, CGST Act 2017
Analysis
In DRC-03 choose the cause as scrutiny and give the ASMT-10 reference. Interest is computed at 18 percent from the due date of the original return to the payment date. Example: Rs 50,000 CGST and Rs 50,000 SGST short for March 2024 paid in March 2026 attracts about Rs 36,000 interest. Paying early stops interest and shows good faith.
Close
- Compute accepted tax by head and period
- Compute interest at 18 percent to the payment date
- Pay through DRC-03 with cause Scrutiny and the notice reference
- Quote the DRC-03 ARN in your ASMT-11
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