As the government steps up its offensive against fake invoice rackets, it has started asking taxpayers to explain various aspects of voluntary tax payments made since the goods and services tax (GST) was launched. This has upset the assessees who are dealing with the fallout of the pandemic. Under GST, a taxpayer can discharge any outstanding tax liability through a form called DRC-03. This is used by taxpayers to address short tax payment or for discharging liabilities in response to show cause notices from the department. The GST administration is required to acknowledge such payments soon after it is made but many assessees told FE that they are getting notices since August even though the department never followed up due procedure after DRC-03 payments were made.