GST

Paying DRC-01A under protest

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You can pay through DRC-03 and state in Part B that the payment is under protest and without prejudice to your contentions. This stops interest on that amount.

Provisions

Rule 142(2A), CGST Rules 2017; Sec 50, CGST Act 2017

Analysis

Paying under protest does not mean accepting the demand. If a notice follows, argue on merits and claim refund if you win. Keep the protest clearly on record in the reply.

Close

  1. Pay through DRC-03.
  2. State in Part B that payment is under protest.
  3. Keep arguing on merits.
  4. Claim refund if the matter is decided in your favour.

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