Intimation of conclusion of proceedings on payment: notify the proper officer to obtain closure of demand-related proceedings.

A taxpayer who pays the demanded tax or penalty under the CGST provisions must intimate the Proper Officer in FORM GST DRC-03; upon such intimation the Proper Officer shall issue FORM GST DRC-05 concluding the proceedings in respect of the show cause notice or actions following detention or seizure, thereby terminating enforcement action subject to the statutory payment and intimation requirements.

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