Question 6 - Can the person chargeable with tax pay the amount of demand along-with interest before issue of notice under section 51B? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 6. Can the person chargeable with tax pay the amount of demand along-with interest before issue of notice under section 51B? Ans. Yes. Before issue of notice under sub section (1) or a statement under sub-section (2), a person chargeable with tax, shall have an option to pay the amount of tax along with interest and fifteen percent penalty, ascertained either on his own or informed by the proper officer, and on such payment, no notice shall be issued with respect to the tax so paid.