https://www.taxtmi.com/forum/issue?id=117621 Buyer cannot currently remit tax specifically under section 116(2C) because DRC-13 is issued only after demand confirmation by adjudication; DRC-03 remains the only practical instrument for voluntary payment during investigation. The recipient must establish bona fides under the burden of proof rule, seek written issuance of DRC-13 or a show-cause notice, consider reversing input tax credit if compelled, and, if paying voluntarily, do so under protest while preserving rights to seek refund or restoration of credit later. en-us Sun, 07 Nov 2021 22:09:18 +0530 Thu, 23 Jan 2025 15:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117621 Buyer cannot currently remit tax specifically under section 116(2C) because DRC-13 is issued only after demand confirmation by adjudication; DRC-03 remains the only practical instrument for voluntary payment during investigation. The recipient must establish bona fides under the burden of proof rule, seek written issuance of DRC-13 or a show-cause notice, consider reversing input tax credit if compelled, and, if paying voluntarily, do so under protest while preserving rights to seek refund or restoration of credit later. Discussion-Forum GST Sun, 07 Nov 2021 22:09:18 +0530 https://www.taxtmi.com/forum/issue?id=117621