DRC-07 Received? Here's How to Avail GST Penalty Waiver

If a taxpayer has received DRC-07 and wishes to avail of the GST Interest Penalty waiver under Section 128A, they must make the payment under 'Payment Towards Demand'. This is because DRC-03 is generated prior to DRC-07, not after. To make the payment, the taxpayer must settle the debit entry created in Part II of the Electronic Liability Register (ELR) by the demand order.

Reference - Para 3.2 Circular 248 Dated 15th Oct, 2024