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            Notify Tax Payment Using FORM GST DRC-03 After Settling Under Section 73 or 74 of CGST Act, 2017.

            If an individual charged with non-payment of tax settles the tax and interest as per Section 73(5) or 73(8) of the CGST Act, 2017, or pays the tax, interest, and penalty under Section 74(5) or 74(8), they must notify the payment using FORM GST DRC-03. This can be done voluntarily or upon communication from the Proper Officer.

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