Can the person chargeable with tax pay the amount of demand along-with interest before issue of notice under section 51B?

Question 6 – Draft-Bills-Reports – Demands and Recovery – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 6 – Q 6. Can the person chargeable with tax pay the amount of demand along-with interest before issue of notice under section 51B? Ans. Yes. Before issue of notice under sub section (1) or a statement under sub-section (2), a person chargeable with tax, shall have an option to pay the amount of tax along with interest and fifteen percent penalty, ascertained either on his own

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