No Provision of Advance Payment of GST I GST अग्रिम भुगतान का कोई प्रावधान नहीं है

No Provision of Advance Payment of GST I GST अग्रिम भुगतान का कोई प्रावधान नहीं है

As per Section 142(2) it is mandatory to issue DRC04 against DRC03. There is no provision for advance payment of GST unless the taxpayer makes a voluntary payment. Sec.73(5) refers to non fraud cases and 74(5) non fraud cases . धारा 142(2) के तहत डीआरसी03 के विरुद्ध डीआरसी04 जारी करना अनिवार्य है

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#NoProvisionofAdvancePaymentofGST #advancepaymentofgst

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