Intimation of payment made voluntarily or made against the show cause notice (SCN) (DRC – 3)

Intimation of payment made voluntarily or made against the show cause notice (SCN) (DRC - 3)

CA Mayur J Sondagar | Jul 6, 2021 | Views 1937342

Intimation of payment made voluntarily or made against the show cause notice (SCN) (DRC – 3)

Intimation of payment made voluntarily or made against the show cause notice (SCN) (DRC – 3)

Cause Of PaymentSection NumberDescription
Voluntary73(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)
52Collection of tax at source
75General provisions relating to determination of tax
76Tax collected but not paid to Government
122Penalty for certain offences
123*Penalty for failure to furnish information return u/s 150
124Fine for failure to furnish statistics u/s 151
125General penalty
127Power to impose penalty in certain cases
SCN73(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)
63Assessment of unregistered persons
76Tax collected but not paid to Government
122Penalty for certain offences
123Penalty for failure to furnish information return u/s 150
124Fine for failure to furnish statistics u/s 151
125General penalty
127Power to impose penalty in certain cases
129Detention, seizure and release of goods and conveyances in transit
130Confiscation of goods or conveyances and levy of penalty
Annual Return73(5)Tax + Interest u/s 50 (for any reason other than fraud)
Reconciliation Statement73(5)Tax + Interest u/s 50 (for any reason other than fraud)
Liability Mismatch – GSTR-1 to GSTR-3B73(5)Tax + Interest u/s 50 (for any reason other than fraud)
ITC Mismatch – GSTR-2A/2B to GSTR-3B73(5)Tax + Interest u/s 50 (for any reason other than fraud)
OthersOthersNA

*100 Rs per day subject to 5000 Rs

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