TaxTMI 
TaxTMI 
Dear sir,
how to discharge tax determined under GST audit u/s 65 can I pay it under DRC-3 under section 73 (5) as voluntary payment ?
how to pay tax determined under audit under section 65
14 Sep 2021 
7 Replies 
1756 Views Asked by
Payment of audit-assessed GST via DRC-03 may be accepted but risks penalty if suppression or fraud is alleged, or litigation option remains.
Tax determined by a GST audit can be paid via DRC-03; departments often accept such payments, but the characterisation matters: if fraud or suppression is alleged the department may treat the payment under the provision attracting penalty, while where no fraud is alleged the voluntary-payment provision for audit-assessed tax operates and penalty is not ordinarily applicable, leaving the taxpayer the practical choice to pay with interest (and contest penalty if demanded) or litigate after a show-cause notice. (AI Summary)
Tax determined by a GST audit can be paid via DRC-03; departments often accept such payments, but the characterisation matters: if fraud or suppression is alleged the department may treat the payment under the provision attracting penalty, while where no fraud is alleged the voluntary-payment provision for audit-assessed tax operates and penalty is not ordinarily applicable, leaving the taxpayer the practical choice to pay with interest (and contest penalty if demanded) or litigate after a show-cause notice. (AI Summary)