Pre-SCN communication of tax liability enables electronic payment, submissions and administrative closure under prescribed GST forms. Before serving a show cause notice for tax, interest or penalty the proper officer may communicate the ascertained liability in Part A of FORM GST DRC-01A; notices and summaries follow electronically in prescribed forms (DRC-01, DRC-02). Payments are intimated in FORM GST DRC-03 with acknowledgement in FORM GST DRC-04; partial payments and submissions use Part B/C of DRC-01A. Payments intimated may be credited to the Electronic Liability Register via FORM GST DRC-03A unless proceedings are concluded by FORM GST DRC-05.