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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