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    <title>VOLUNTARY PAYMENT OF TAX UNDER GST LAWS</title>
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    <description>The document explains that taxpayers may avoid show cause proceedings by making voluntary payment of tax with statutory interest-either before service of notice on self ascertainment or within the permitted post notice period-subject to payment of the prescribed penalty where applicable; the taxpayer must intimate payment in Form GST DRC 03 and the proper officer will acknowledge acceptance in Form GST DRC 04. It further details GST portal procedures for generating and using payment reference numbers, ledger set offs, filing with DSC or EVC, and ARN issuance, and notes that partial payments against a show cause notice are not permitted.</description>
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    <pubDate>Mon, 11 Nov 2019 09:25:00 +0530</pubDate>
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      <title>VOLUNTARY PAYMENT OF TAX UNDER GST LAWS</title>
      <link>https://www.taxtmi.com/article/detailed?id=8814</link>
      <description>The document explains that taxpayers may avoid show cause proceedings by making voluntary payment of tax with statutory interest-either before service of notice on self ascertainment or within the permitted post notice period-subject to payment of the prescribed penalty where applicable; the taxpayer must intimate payment in Form GST DRC 03 and the proper officer will acknowledge acceptance in Form GST DRC 04. It further details GST portal procedures for generating and using payment reference numbers, ledger set offs, filing with DSC or EVC, and ARN issuance, and notes that partial payments against a show cause notice are not permitted.</description>
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      <law>Goods and Services Tax - GST</law>
      <pubDate>Mon, 11 Nov 2019 09:25:00 +0530</pubDate>
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