https://www.taxtmi.com/forum/issue?id=118805 Voluntary payment before issuance of notice allows a liable person to pay tax and interest on self ascertainment or officer ascertained tax, but the statute requires informing the proper officer in writing of such payment; filing of the return has been held in related pre GST precedents to constitute de jure intimation, though practical views differ on whether routine reversal of input tax credit in subsequent returns or adjustments across periods obviate a separate written intimation. The practical recommendation is to send a written intimation to the jurisdictional officer, copying the Adjudicating Authority. en-us Fri, 13 Oct 2023 08:46:01 +0530 Thu, 23 Jan 2025 14:20:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118805 Voluntary payment before issuance of notice allows a liable person to pay tax and interest on self ascertainment or officer ascertained tax, but the statute requires informing the proper officer in writing of such payment; filing of the return has been held in related pre GST precedents to constitute de jure intimation, though practical views differ on whether routine reversal of input tax credit in subsequent returns or adjustments across periods obviate a separate written intimation. The practical recommendation is to send a written intimation to the jurisdictional officer, copying the Adjudicating Authority. Discussion-Forum GST Fri, 13 Oct 2023 08:46:01 +0530 https://www.taxtmi.com/forum/issue?id=118805