Rule-142 Notice and order for demand of amounts payable under the Act

(1) The proper officer shall serve, along with the

• • Notice issued under section 52 or section 73 or section 74 [or section 74A] [10]  or section 76 or section
    122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, a summary thereof electronically in FORM GST DRC-01,
  • statement under sub-section (3) of section 73 or sub-section (3) of section 74 [or sub-section (3) of section 74A] [11] , a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable.

[(1A) The [proper officer may] [1] , before service of notice to the person chargeable with tax, interest and penalty,
under sub-section (1) of Section 73 or sub-section (1) of Section 74 [or sub-section (1) of section 74A] [12] , as the case may be, [communicate] [2]  the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A.] [3] ;
(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax
and interest in accordance with the provisions of sub-section (5) of section 73 [or clause (i) of sub-section (8)
of section 74A, as the case may be, or tax, interest and penalty in accordance with the provisions of subsection (5)
of section 74 or clause (i) of sub-section (9) of section 74A] [13] , or where any person makes payment of tax,
interest, penalty or any other amount due in accordance with the provisions of the Act [whether on his own ascertainment or, as communicated by the proper officer under sub-rule (1A),] [4]  [he shall inform the proper
officer of such payment in FORM GST DRC-03 and an acknowledgement, in FORM GST DRC– 04 shall be made
available to the person through the common portal electronically]. [7]
[(2A) Where the person referred to in sub-rule (1A) has made partial payment of the amount communicated to
him or desires to file any submissions against the proposed liability, he may make such submission in Part B
of FORM GST DRC-01A] [5] [, and thereafter the proper officer may issue an intimation in Part-C of FORM GST
DRC-01A, accepting the payment or the submissions or both, as the case may be, made by the said person] [8]
[(2B) Where an amount of tax, interest, penalty or any other amount payable by a person under section
52 or section 73 or section 74 [or section 74A] [14] or section 76 or section 122 or section 123 or section 124 or section
125 or section 127 or section 129 or section 130, has been paid by the said person through an intimation in FORM
GST DRC-03 under sub-rule (2), instead of crediting the said amount in the electronic liability register in FORM
GST PMT –01 against the debit entry created for the said demand, the said person may file an application in
FORM GST DRC-03A electronically on the common portal, and the amount so paid and intimated through FORM
GST DRC-03 shall be credited in Electronic Liability Register in FORM GST PMT –01 against the debit entry
created for the said demand, as if the said payment was made towards the said demand on the date of such
intimation made through FORM GST DRC-03 :
Provided that where an order in FORM GST DRC-05 has been issued in terms of sub-rule (3) concluding the
proceedings, in respect of the payment of an amount in FORM GST DRC-03, an application in FORM GST DRC-
03A cannot be filed by the said person in respect of the said payment.] [9]
[(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section
73 or under clause (ii) of sub-section (8) of section 74A, as the case may be, or tax, interest and penalty under
sub-section (8) of section 74 or under clause (ii) of sub-section (9) of section 74A, as the case may be, within the
period specified therein, or where the person concerned makes payment of the amount referred to in sub-section
(1) of section 129 within seven days of the notice issued under subsection (3) of that Section but before the
issuance of order under the said sub-section (3), he shall intimate the proper officer of such payment in FORM
GST DRC-03 and the proper officer shall issue an intimation in FORM GST DRC-05 concluding the proceedings in
respect of the said notice.] [15]