Penalty u/s 74

Penalty u/s 74 of Cgst Act :
Penalty - 100% of tax
He will have to pay in the following manner :
If he pays before SCN-15% of penalty
If he pays within 30 days of SCN - 25% of penalty
If he pays within 30 days of D/O - 50% of penalty

I asked what if 30 days have passed after SCN and D/o havent been communicated yet. What % ????

As per the section third option of 50% is available only if demand order is raised but as in your case no such order has been received so I think you should wait for the demand order otherwise you will be required to pay 100%of penalty if you pay after 30 days of SCN and before demand order. This situation has not been specifically dealt with in the Act.

Thanks

Your welcome