Payment on Voluntary Basis is a facility given to citizens to make payment u/s 73 or 74 of the CGST Act, 2017 inside 30 long periods of issuance of Show Cause Notice (SCN). Installment could likewise be made by citizens before SCN is issued.
2. At the point when would I be able to make voluntary payment?
You can make voluntary payment before the issue of notice u/s 73 or 74 of the CGST Act, 2017 or inside 30 long periods of the issue of show cause see (SCN) under the said areas. You can't make willful payment following 30 long stretches of the issue of SCN.
3. What are the pre-conditions to make willful payment?
The pre-conditions to make willful installment are:
a. In the event that, willful installment is made before the issue of SCN
- Show Cause Notice under the assurance of duty ought not to have been issued.
b. On the off chance that, intentional installment is made after issue of SCN or explanation
- 30 days has not slipped by since SCN is issued.
4. Would I be able to make incomplete installment against an obligation pronounced deliberately?
GST Portal does not take into account making halfway payment against a risk proclaimed intentionally. The payment must be made with reference to the sum being requested or as of now requested in SCN.
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