Introduction of Form DRC-03A: An overview
Department has observed that some taxpayers have paid the amount demanded vide DRC 07/DRC 08/MOV 09/MOV 11/APL 04 through DRC-03 instead of using payment facility ‘Payment towards demand’. Due to this demand is still showing as open / unpaid in Electronic Liability Register.
Accordingly, GSTN has developed the new Form GST DRC-03A on GST portal which is available now to adjust the paid amount through DRC-03 against the corresponding demand order.
Taxpayers will be required to enter the ARN of the DRC-03 along with the relevant demand order number on the portal in Form DRC-03A for knocking off purpose.
MOST IMPORTANT, Only DRC-03 forms where the cause of payment is either ‘Voluntary’ or ‘Others’ can be used in the Form GST DRC-03A.
The copy of the advisory is as under:
