GST
Adjusting an earlier DRC-03 payment against a demand order
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Facts
DRC-03A, inserted by Notification 12/2024-CT under Rule 142(2B), lets you link a DRC-03 payment made earlier to the demand created by the order, so the liability register reflects the payment.
Provisions and law
- Rule 142(2B), CGST Rules 2017DRC-03A to link a DRC-03 payment to a demand order
- Notification 12/2024-CTInserted Form DRC-03A to link payments to demands
Analysis
Earlier, there was no way to adjust a DRC-03 against a later demand, which led to double demands. With DRC-03A, you select the DRC-03 ARN and the demand order reference, and the system reduces the outstanding demand. Do this before recovery steps begin.
Conclusion
- Find the DRC-03 ARN and its period and amounts
- Open DRC-03A from Services > User Services
- Select the demand order and link the payment
- Check the liability register shows the reduced demand
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Demand order summary
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