CA Mayur J Sondagar | Jul 6, 2021 |
Intimation of payment made voluntarily or made against the show cause notice (SCN) (DRC – 3)
| Cause Of Payment | Section Number | Description |
| Voluntary | 73(5) | Tax + Interest u/s 50 (for any reason other than fraud) |
| 74(5) | Tax + Interest u/s 50 + 15 % Penalty (by reason of fraud) | |
| 52 | Collection of tax at source | |
| 75 | General provisions relating to determination of tax | |
| 76 | Tax collected but not paid to Government | |
| 122 | Penalty for certain offences | |
| 123 | *Penalty for failure to furnish information return u/s 150 | |
| 124 | Fine for failure to furnish statistics u/s 151 | |
| 125 | General penalty | |
| 127 | Power to impose penalty in certain cases | |
| SCN | 73(8) | SCN for Tax + Interest u/s 50 (for any reason other than fraud)(30 days time limit) |
| 74(8) | SCN for Tax + Interest u/s 50 + 25 % Penalty (by reason of fraud)(30 days time limit) | |
| 63 | Assessment of unregistered persons | |
| 76 | Tax collected but not paid to Government | |
| 122 | Penalty for certain offences | |
| 123 | Penalty for failure to furnish information return u/s 150 | |
| 124 | Fine for failure to furnish statistics u/s 151 | |
| 125 | General penalty | |
| 127 | Power to impose penalty in certain cases | |
| 129 | Detention, seizure and release of goods and conveyances in transit | |
| 130 | Confiscation of goods or conveyances and levy of penalty | |
| Annual Return | 73(5) | Tax + Interest u/s 50 (for any reason other than fraud) |
| Reconciliation Statement | 73(5) | Tax + Interest u/s 50 (for any reason other than fraud) |
| Liability Mismatch – GSTR-1 to GSTR-3B | 73(5) | Tax + Interest u/s 50 (for any reason other than fraud) |
| ITC Mismatch – GSTR-2A/2B to GSTR-3B | 73(5) | Tax + Interest u/s 50 (for any reason other than fraud) |
| Others | Others | NA |
*100 Rs per day subject to 5000 Rs
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