TaxTMI 
TaxTMI 
TaxTMI 
They call it 'Voluntary Payment' but the adjective apparently outbound the verdict of A.265. Payment under any law cannot be 'Voluntary' but who cares and seems correct when there are targets to achieve.
Don't misguide 'own ascertainment' with 'voluntary payment' as they are not making donations via DRC-03. 'Own ascertainment' is nothing more than self-assessment that should be discharged through a valid return.
There is no assumption in law, nor excess delegation be allowed. Quoting <> in the Forms can't liberate the executive government to provide for 'anything' without amending the form itself. S. No. 3 and 4 are mutually exclusive (Check FORM DRC-03).
Either 'self-assessment' or 'by demand' discharges the burden of levy. Only a liability (PMT-01) can be paid nothing else. No liability can be deemed without debiting the e-Liability Register. Demand can only be made and intimated (results in a debit in liability register) under a valid section following the legal principles. Any proceedings cannot be demand proceedings but may result in such, accordingly any other 'cause of payment' is illegal and unwarranted.
Self-assessment is not an assessment by the officer and even if, discharge can only be made through a valid return. Pre-demand recovery (during audit or enforcement) is nothing but extortion (illegal) even if self-paid. AOs or IOs are not POs under demand proceedings. Intimation u/s 73/74 (5) cannot be oral but mandatory through DRC-01A.
Ways to resolve the intimated difference in R-1/2B and R-3B should be either justification or addition/reversal in/from the next tax period's liability/ITC rather than routing the self-assessment through DRC-03.
Any FORM mandating anything out of the will of the legislature is the will of the executive government and an attempt to legislate where their role should be limited to execution.
This law is headed towards an urgent overhaul soon.