Voluntary compliance under KSGST prevents notices if tax, interest and prescribed penalty are paid and declared correctly. Voluntary compliance allows a taxable person to pay additional tax with interest, and where applicable a reduced penalty, before any notice is issued; upon written intimation and receipt via FORM GST DRC-03 the proper officer shall not issue a notice for amounts so paid, but may issue a notice limited to any shortfall if the payment is deficient. Detailed breakup of tax, interest, penalty, Input Tax Credit errors or erroneous refunds and identification of tax periods must accompany the payment to enable verification.