Rule 142(1)

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

(a) notice issued u/s 

52 [Collection of tax at source by ECO] or

73 or

74 [1][or

74A] or

76 or

122 or

123 or

124 or

125 or

127 or

129 or

130,

a summary thereof in GST DRC-01,

(b) statement u/s

73(3) or

74(3) [2][or

74A(3)],

a summary thereof in GST DRC-02,

specifying therein the details of the amount payable.

^[3][Rule 142(1A)

The [4][proper officer may], before service of notice to the person u/s 73(1) or 74(1) [5][or 74A(1)],

[6][communicate] the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A.]

^[7][Rule 142(2)

Where, before the service of notice or statement,

person makes payment of the tax and interest in accordance with

section 73(5) [8][or 74A(8)(i), or

section 74(5) or 74A(9)(i)], or

person makes payment of tax, interest, penalty or any other amount due in accordance with the provisions of the Act

^[9][whether on his own ascertainment or, as communicated by the PO u/sr (1A)]

[10][he shall inform the PO of such payment in GST DRC-03 and

an acknowledgement, in GST DRC–04 shall be made available to the person electronically]

^[11][Rule 142(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 GST DRC-01A [12][, 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.]]

[13][Rule 142(2B)

Where an amount of tax, interest, penalty or any other amount payable by a person

u/s 52 or 73 or 74 or [14][or 74A] or 76 or 122 or 123 or 124 or 125 or 127 or 129 or 130,

has been paid by the said person through an intimation in GST DRC-03 u/sr (2), instead of crediting the said amount in the electronic liability register in GST PMT–01 against the debit entry created for the said demand,

the said person may file an application in GST DRC-03A electronically, and the amount so paid and intimated through GST DRC-03 shall be credited in Electronic Liability Register in 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 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.]

[15][Rule 142(3)

Where the person chargeable with tax makes payment of

tax and interest u/s 73(8) or 74A(8)(ii) or

tax, interest and penalty u/s 74(8) or 74A(9)(ii)

within the period specified therein

or

where the person concerned makes payment of the amount referred to in section 129(1) within 7 days of the notice issued u/s 29(3) but before the issuance of order u/s 29(3),

he shall intimate PO of such payment in GST DRC-03 and

PO shall issue an intimation in FORM GST DRC-05 concluding the proceedings in respect of the said notice.]

[16][Rule 142(4)

The representation referred to in section 73(9) or 74(9) [17][or 74A(6)] or 76(3) or the reply to any notice issued under any section whose summary has been uploaded in GST DRC-01

shall be furnished in FORM GST DRC-06.