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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 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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