Скачать или смотреть How to use form DRC-03A to adjust pending GST Demands ?

Discover the latest in GST management with the new form DRC-03A, a significant update for taxpayers. This short video explains how you can easily adjust your pending GST demands against payments already made using form DRC-03. Ideal for businesses and tax professionals seeking to streamline their GST compliance processes. Watch now to ensure you're up to date with the latest GST procedures and avoid any penalties or discrepancies in your tax filings.

Advisory for Form GST DRC-03A Nov 5th, 2024

1. It has been observed that some taxpayers have paid the demanded amount vide DRC 07/DRC 08/MOV 09/MOV 11/APL 04 through DRC-03 instead of using payment facility ‘Payment towards demand’ available on GST portal. This led to a situation where demand has been paid by the taxpayer, however the demand is not closed in the electronic liability register. To address this issue, the government has notified a new form named GST DRC-03A which was notified vide Notification No. 12/2024 dated. 10th July 2024.

2. 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. Therefore, it is advised to the taxpayers to use the DRC-03A form to link the payment made vide DRC-03 with the demand order. Only DRC-03 forms where the cause of payment is either ‘Voluntary’ or ‘Others’ can be used in the Form GST DRC-03A.

3. Taxpayers will be required to enter the ARN of the DRC-03 along with the relevant demand order number on the portal. Upon entering the ARN and selecting the demand order number of any outstanding demand, the system will auto-populate relevant information of the DRC-03 form as well as from the specified demand order against which the payment is to be adjusted.

4. Once the adjustment is made, corresponding entries will automatically be posted in the taxpayer’s liability ledger to reflect the updated status of demands.

5. For detailed process, please click on Detailed Advisory.

6. Taxpayer may refer to the FAQs on the same topic.

7. In case taxpayers face any technical issue, a ticket shall be raised under category ‘DRC-03A-Filing’ on Grievance Redressal Portal: https://selfservice.gstsystem.in

https://services.gst.gov.in/services/...

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