FORM GST DRC-05 - Intimation concluding a timely settled section 73 notice
The person pays the full notice tax and applicable interest within the selected provision’s settlement period.
Responsible actor: The proper officer intimates conclusion when the selected statutory settlement conditions are met. Provision: Section 73(8),(11); rule 142(3).
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current rule 142 checked 21 October 2026. January 2024 credit/FY 2023–24 selects section 73; fictional September 2026 proceedings. Unsigned educational references, not portal AR Ns.
Worked facts and completed entries
Independent Branch B: all 9000 CGST and 9000 SGST on the January 2024 staff-catering invoice were wrongly availed and fully utilised on 20 February 2024. No applicable section 17(5)(b) exception, fraud, unpaid self-assessed output tax or amount collected as tax is assumed. A section 73(1) notice issues 1 September 2026. Aster pays the full 18000 tax plus 8370 interest on 20 September,19 days after issue. The rule 88B interest period is 943 days;9000 ×18% ×943/365 =4185.37, rounded 4185 per Act. This is separate from Branch A’s5000/head availment and pre-notice payment.
Reference and identity
| Reference / date | ILLUSTRATION-DRC05-B-2026-0922 / 22 September 2026 |
|---|---|
| GSTIN | 29AABCA0000A1ZT |
| Name | Aster Learning Supplies Private Limited (fictional) |
| Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| Tax period / FY | January 2024 /2023–24 |
| SCN reference / issue date | ILLUSTRATION-SCN-B-2026-0901 /1 September 2026 |
| DRC-03 reference / payment date | ILLUSTRATION-DRC03-B-2026-0920 /20 September 2026 |
Paid amounts accepted for statutory conclusion
| Act / period | Tax INR | Interest INR | Penalty INR | Fee / other INR | Total INR |
|---|---|---|---|---|---|
| CGST / January 2024 | 9000 | 4185 | 0 | 0 /0 | 13185 |
| SGST / January 2024 | 9000 | 4185 | 0 | 0 /0 | 13185 |
| IGST / Cess | 0 | 0 | 0 | 0 /0 | 0 |
| Total | 18000 | 8370 | 0 | 0 /0 | 26370 |
Conclusion paragraph
On the stated full tax/interest payment within nineteen days of notice issue, proceedings in respect of that section 73 notice are concluded under section 73(8), with no penalty payable in this selected non-fraud credit case. Section 73(11)’s separate self-assessed/collected-tax exception is expressly absent. This is an intimation of conclusion of that notice, not a blanket settlement of another period, prosecution or unrelated liability.
Payment gate and copies
| Notice issue to payment | 1 September to 20 September 2026:19 days, within thirty days |
|---|---|
| Tax / interest / penalty / total | 18000 /8370 /0 /26370 |
| Interest endpoint | 20 September actual assumed payment; not frozen at 1 September notice date |
| Copy to | Meera Rao, authorised representative, and proceeding file; fictional |
| Other statutory alternatives | Section 74 fraud and section 74A FY 2024–25 onward alternatives not selected |
Prescribed officer block
| Name / designation | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
|---|---|
| Jurisdiction / office address | Bengaluru Central Tax / Illustration Office,12 Learning Park, Bengaluru560001 |
| Date / signature | 22 September 2026 / not executed; no official approval is represented |
How this form moves the matter forward
- Identify the notice’s FY, provision and actual statutory payment window.
- Verify full tax plus interest through payment and any applicable penalty; test exceptions rather than assuming every thirty-day payment closes every notice.
- Issue DRC-05 for that concluded notice and reconcile its DRC-03 linkage; the same settled payment cannot be reused in DRC-03A.
Evidence supporting these entries
- Detailed notice and issue/service evidence
- Actual full tax/interest debit and utilisation-day working
- Settlement eligibility checks and DRC-05 proceeding record
Additional primary authority: Notification 12/2024-Central Tax,10 July 2024, paragraph 25, PDF page 10:electronic DRC-04 and new Part C; paragraph 45, PDF pages 37–39:substituted DRC-01A; paragraph 47, PDF pages 39–40:DRC-03 fields.
Additional primary authority: Notification 20/2024-Central Tax,8 October 2024, paragraph 13 and 21, PDF pages 2–3 and 9–10:rule 142 and DRC-01A section 74A changes effective 1 November 2024.
Additional primary authority: Government of West Bengal GST Policy Planning Unit, GST Updates July 2022, PDF page 3:Finance Act2022 section 116 amends notification 13/2017 to 18% for section 50(3), retrospectively 1 July 2017; pages 8–9:utilisation basis.
Period and legal consequences
For FY 2023–24 section 73(8) uses thirty days from issue of the show-cause notice; section 74A has its own period and sixty-day settlement rules for later F Ys. Current rule 142(3) calls DRC-05 an intimation. A payment made after the applicable window or missing interest is not treated as satisfying this example’s gate.
Primary source and exact locator
Official notified form source: PDF pages 423-423; printed pages 417-417.
CGST Act and government-hosted Act and Rules compilation - Section 73(8),(11); rule 142(3). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer intimates conclusion when the selected statutory settlement conditions are met. The person pays the full notice tax and applicable interest within the selected provision’s settlement period.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Detailed notice and issue/service evidence; Actual full tax/interest debit and utilisation-day working; Settlement eligibility checks and DRC-05 proceeding record.