Intimation of tax payment required via specified form after payment of tax, interest or penalty under GST provisions. Where a person charged with non-payment makes payment of tax and interest, or tax, interest and penalty, either voluntarily or as communicated by the Proper Officer, the taxpayer must intimate such payment by furnishing FORM GST DRC-03.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Intimation of tax payment required via specified form after payment of tax, interest or penalty under GST provisions.
Where a person charged with non-payment makes payment of tax and interest, or tax, interest and penalty, either voluntarily or as communicated by the Proper Officer, the taxpayer must intimate such payment by furnishing FORM GST DRC-03.
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