In case, voluntary payment is made after issue of SCN or statement In case, voluntary payment is made before issue of SCN The pre-conditions to make voluntary payment are:Ī. Q.3 What are the pre-conditions to make voluntary payment?Īns. You cannot make voluntary payment after 30 days of issue of SCN. You can make voluntary payment before issue of notice u/s 73 or 74 of the CGST Act, 2017 or within 30 days of issue of show cause notice (SCN) under the said sections. Payment could also be made by taxpayers before SCN is issued.Īns. Payment on Voluntary Basis is a facility given to tax payers to make payment u/s 73 or 74 of the CGST Act, 2017 within 30 days of issuance of Show Cause Notice (SCN).
Q.1 What is the facility for Payment on Voluntary Basis?Īns. FAQs > Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement or intimation of tax ascertained through Form GST DRC-01A Intimation of Voluntary Payment
