This instruction clarifies the legal position regarding deposit of GST during search, inspection, or investigation proceedings. It reiterates that recovery of tax can be made only under Section 79 of the CGST Act after issuance of notice and confirmation of demand by an adjudication order, and not during investigation. There is no circumstance warranting coercive recovery of tax by officers during search or inspection. However, taxpayers are permitted to make voluntary payment of admitted tax liability through FORM GST DRC-03 at any stage, in terms of Sections 73(5) and 74(5). Such voluntary payment is initiated solely by the taxpayer through the GST portal and cannot be forced. Officers are directed to inform taxpayers about the option of voluntary payment and any complaint of coercion must be promptly enquired into, with strict disciplinary action against defaulting officers where established.