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GST DRC - 03 Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement or intimation of tax ascertained through FORM GST DRC-01A - GST

1. 26/2022 - Dated: 26-12-2022 - Central GST (CGST) - Central Goods and Services Tax (Fifth Amendment) Rules, 2022
2. 37/2021 - Dated: 1-12-2021 - Central GST (CGST) - Central Goods and Services Tax (Ninth Amendment) Rules, 2021
3. 31/2019 - Dated: 28-6-2019 - Central GST (CGST) - Central Goods and Services Tax (Fourth Amendment) Rules, 2019.

1. Rule 86 - Electronic Credit Ledger - Central Goods and Services Tax Rules, 2017
2. Rule 43 - Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases - Central Goods and Services Tax Rules, 2017
3. Rule 42 - Manner of determination of input tax credit in respect of inputs or input services and reversal thereof - Central Goods and Services Tax Rules, 2017
4. Rule 142 - Notice and order for demand of amounts payable under the Act. - Central Goods and Services Tax Rules, 2017