Deposit of tax during the course of search, inspection or investigation.

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....tigation Wing 10^th Floor Tower-2, Jeevan Bharti Building Connaught Circus, New Delhi-110001 Dated 25^th May, 2022 Instruction No. 01/2022-23 [GST - Investigation] Subject: Deposit of tax during the course of search, inspection or investigation - reg. During the course of search, inspection or investigation, sometimes the taxpayers opt for deposit of their partial or full GST ....

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....y way of submitting DRC-03 on GST portal. Such voluntary payments are initiated only by the taxpayer by logging into the GST portal using its login id and password. Voluntary payment of tax before issuance of show cause notice is permissible in terms of provisions of Section 73(5) and Section 74 (5) of the CGST Act, 2017. This helps the taxpayers in discharging their admitted liability, self-ascer....

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....there may not arise any situation where "recovery" of the tax dues has to be made by the tax officer from the taxpayer during the course of search, inspection or investigation, on account of any issue detected during such proceedings. However, the law does not bar the taxpayer from voluntarily making payment of any tax liability ascertained by him or the tax officer in respect of such issues, eith....