INTIMATION OF CONCLUSION OF PROCEEDINGS ON PAYMENT BY TAXPAYER - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

10. INTIMATION OF CONCLUSION OF PROCEEDINGS ON PAYMENT BY TAXPAYER If the person, to whom demand notice has been issued, makes payment as per Section 74(8) of the CGST Act, 2017 within 30 days of the service of the show cause notice or where the concerned person makes payment of penalty in terms of Section 129(1) of the CGST Act, 2017 within 14 days of detention or seizure of the goods and conveyance, then such person shall intimate to the Proper Officer about such payment in FORM GST DRC-03 and the Proper Officer shall issue order in FORM GST DRC-05 concluding the proceedings in respect of such notice. (Refer Rule 142(3) of the CGST Rules, 2017).