https://www.taxtmi.com/article/detailed?id=12075 Payments under GST must correspond to a recognised liability and be discharged through valid mechanisms: self-assessment via a proper return or a demand that results in a debit to the e-Liability Register. Administrative forms or practices that permit payment for other "causes" or route self-assessed liabilities through DRC-03 to avoid statutory return and demand procedures are improper, and intimation under sections 73/74(5) requires formal issuance through DRC-01A. en-us Tue, 28 Nov 2023 16:11:51 +0530 Tue, 28 Nov 2023 16:11:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12075 Payments under GST must correspond to a recognised liability and be discharged through valid mechanisms: self-assessment via a proper return or a demand that results in a debit to the e-Liability Register. Administrative forms or practices that permit payment for other "causes" or route self-assessed liabilities through DRC-03 to avoid statutory return and demand procedures are improper, and intimation under sections 73/74(5) requires formal issuance through DRC-01A. Articles Goods and Services Tax - GST Tue, 28 Nov 2023 16:11:51 +0530 https://www.taxtmi.com/article/detailed?id=12075