Voluntary tax deposit: Taxpayers may submit GST liability via DRC-03 during investigation; officers must inform them. Voluntary payment of GST during search, inspection or investigation is permissible via DRC-03 initiated by the taxpayer on the GST portal; officers must inform taxpayers of this mechanism. Recovery of unpaid or short paid tax can only occur after statutory notice and confirmation of demand by an adjudication order, so coercive recovery during ongoing proceedings is not authorised, and complaints of force should be promptly investigated with disciplinary action where appropriate.