Скачать или смотреть How to file DRC03 On GST portal | How to file DRC-03 in Gst | GST FORM DRC 03 कैसे भरे?

How to file DRC03 On GST portal | How to file DRC-03 in Gst | GST FORM DRC 03 कैसे भरे?

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DRC-03 is a form used to file voluntary tax payments as defined by the GST law of the country. It is done when the government discovers a demand or deficiency of taxation after the deadline for filing tax returns for a financial year has passed. The DRC full form in GST is called the 'Demand and Recovery Forms.

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DRC-03 is a voluntary tax payment form in which a taxpayer can pay the tax by raising its liability voluntarily or in response to the show-cause notice (SCN) raised by the GST department. One can make a voluntary payment of tax before the issue of notice under Sections 73 or 74 of the CGST Act, 2017 or within thirty days of issue of show cause notice (SCN) under the said sections. One cannot make voluntary payment after thirty days of the issue of SCN.