https://www.taxtmi.com/circulars?id=65622 Voluntary payment of GST during search, inspection or investigation is permissible via DRC-03 initiated by the taxpayer on the GST portal; officers must inform taxpayers of this mechanism. Recovery of unpaid or short paid tax can only occur after statutory notice and confirmation of demand by an adjudication order, so coercive recovery during ongoing proceedings is not authorised, and complaints of force should be promptly investigated with disciplinary action where appropriate. en-us Wed, 25 May 2022 00:00:00 +0530 Thu, 26 May 2022 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65622 Voluntary payment of GST during search, inspection or investigation is permissible via DRC-03 initiated by the taxpayer on the GST portal; officers must inform taxpayers of this mechanism. Recovery of unpaid or short paid tax can only occur after statutory notice and confirmation of demand by an adjudication order, so coercive recovery during ongoing proceedings is not authorised, and complaints of force should be promptly investigated with disciplinary action where appropriate. Circulars GST Wed, 25 May 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65622