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Jun 27, 2024 · DRC-03 is a form under the GST law that is required to be filed for voluntary tax payments towards demand or tax shortfall noticed later on after the time limit to file returns of a financial year expires. CGST Rule 142 (2) and (3) entails filing of this form.
Nov 21, 2020 · FORM GST DRC-03 is a digital intimation of payment made by the taxpayer voluntarily or made against show cause notice (SCN)/ statement.
Oct 28, 2020 · Form GST DRC-03 now available on GST Portal for making voluntary payments by a taxpayer. Form DRC-03 enables a taxpayer to make voluntary payments, before issue of notice u/s 73 or 74 of the CGST Act, 2017 or within 30 days of issue of show cause notice (SCN).
Oct 22, 2024 · If any excess tax paid or any shortfall in taxes is identified after the due date of filing tax returns, the taxpayer can make such payment voluntarily using the DRC-03 form. This article covers everything that you need to know about DRC-03 in GST, including how to file DRC-03, how to check filed DRC-03 in GST, how to file DRC-03 online, etc.
Form GST DRC 03A-Adjustment of Payment made through DRC 03 will be displayed on the screen. 3.a. Enter Form GST DRC-03 Reference Number, Date of Filing, Cause of Payment, Period From, Period To and Form GST DRC-03 balance as on date field will be auto-populated. 3.b. Select Demand Order Number from the respective drop-down.
DRC-03 Register will be available for taxpayers to view the accurate remaining balance of Form GST DRC-03 after adjustment made against a demand through Form GST DRC-03A. Taxpayer can access the DRC-03 Register option by navigating to Services>>User Service>>DRC-03 Register post login to the GST portal.
