INTIMATION OF PAYMENT OF TAX - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

8. INTIMATION OF PAYMENT OF TAX 8.1. As mentioned in para 7 above, if the person charged with non-payment of tax pays the tax and interest in accordance with Section 73(5) or 73(8) of the CGST Act, 2017 or the tax, interest and penalty in accordance with Section 74(5) or 74(8) of the CGST Act, 2017, either on his own or as communicated by the Proper Officer, then he shall inform about such payment in FORM GST DRC-03.