GST Notices

What is the form and manner in which payment of tax/interest/penalty before issue of notice under Section 73 or 74 will be communicated by the taxable person?

Before issuance of a notice under section 73 or 74, the taxable person may pay the tax, interest, or penalty by ascertaining the amount on his own or that ascertained by a proper officer. The manner of ascertaining tax is notified under FORM-GST-DRC-01.

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