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<h1>Explaining GST sections 73 & 74: Show Cause Notices, tax liability communication, voluntary payment options, and roles of tax officers.</h1> The procedures for issuing Show Cause Notices (SCN) and adjudication orders under GST sections 73 and 74, detailing the communication of tax liabilities before SCN issuance and voluntary payment options. It specifies the use of various forms like GST DRC-01A for tax communication, DRC-03 for payment intimation, and DRC-05 for concluding proceedings. The document also highlights the roles of different tax officers, monetary limits for issuing SCNs, and procedures for rectifying orders. Relevant circulars empower officers to issue SCNs and set monetary thresholds for different levels of tax officers.