how to pay tax determined under audit under section 65

[RAGHAVENDRA K]

Dear sir,

how to discharge tax determined under GST audit u/s 65 can I pay it under DRC-3under section 73 (5) as voluntary payment ?

AI Summary

Clarification on GST Audit Payments: Use DRC-3 for Tax Payment, Not Voluntary if Department Initiated, Section 73(5) & 74(5) Explained. A user inquired about paying tax determined under a GST audit under Section 65, specifically if it can be paid as a voluntary payment under DRC-3 per Section 73(5). Responses clarified that while tax can be paid using DRC-3, it is not considered voluntary if initiated by the department. Payment under Section 74(5) involves a 15% penalty if fraud or suppression is alleged. It was advised to pay tax with interest and penalty to avoid a Show Cause Notice (SCN). The importance of ensuring no fraud allegations to avoid penalties was emphasized.