Section 142(3) in The Central Goods and Services Tax Rules, 2017
(3)Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), or where the person concerned makes payment of the amount referred to in sub-section (1) of section 129 within [seven days of the notice issued under sub-section (3) of Section 129 but before the issuance of order under the said subsection (3)] [Substituted for 'fourteen days of detention or seizure of the goods and conveyance' by Notification No. G.S.R. 902(E), dated 29.12.2021 (with effect from the 1st day of January, 2022).], he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice.
