No Compulsory Recovery of GST Dues during Search & Investigation: Taxpayers have Option to Pay Dues through Portal, GST Dept Clarifies
The GST department has clarified that there is no mandatory recovery of tax dues during the course of search or inspection or investigation proceedings and the taxpayers have option to pay the GST dues through the official portal. While directing the officials to inform the taxpayers regarding the provisions of voluntary tax payments through DRC-03, the department further clarified that there is also no bar on the taxpayers for voluntarily making the payments on the basis of ascertainment of their liability on non-payment/ short payment of taxes before or at any stage of such proceedings.
Source Taxscan
