Payment on Voluntary Basis

Q1. What is the facility for Payment on Voluntary Basis?

Payment on Voluntary Basis is a facility given to tax payers to make payment u/s 73 or 74 of the CGST Act, 2017 within 30 days of issuance of Show Cause Notice (SCN). Payment could also be made by taxpayers before SCN is issued.

Q2. When can I make voluntary payment?

You can make voluntary payment before issue of notice u/s 73 or 74 of the CGST Act, 2017 or within 30 days of issue of show cause notice (SCN) under the said sections. You cannot make voluntary payment after 30 days of issue of SCN.

Q3. What are the pre-conditions to make voluntary payment?

The pre-conditions to make voluntary payment are:

a. In case, voluntary payment is made before issue of SCN

Show Cause Notice under determination of tax should not have been issued.

b. In case, voluntary payment is made after issue of SCN or statement

30 days’ time has not lapsed since SCN is issued.

Q4. Can I make partial payment against a liability declared voluntarily?

GST Portal does not allow for making partial payments against a liability declared voluntarily. The payment has to be made with reference to amount being demanded or already demanded in SCN.

Q5. Can I save the application for intimation of voluntary payment?

Application for intimation of voluntary payment can be saved at any stage of completion for a maximum time period of 15 days. If the same is not filed within 15 days, the saved draft will be purged from the GST database. To view your saved application, navigate to Services > Refunds > My Saved Applications option.