GST
Checking how much of a DRC-03 is used
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Facts
The DRC-03 Register under User Services shows the remaining balance of a DRC-03 after adjustments. It currently covers DRC-03s used in DRC-03A.
Provisions and law
- Rule 142(2B), CGST Rules 2017, Form GST DRC-03A (Notification 12/2024-CT)Lets a taxpayer adjust a DRC-03 payment made under Voluntary or Others against a demand order
Analysis
The GSTN FAQ describes the DRC-03 Register. Example: DRC-03 of ₹1 lakh; after adjusting ₹70,000 against one order, the register shows ₹30,000 available for another order. Check it before filing another DRC-03A.
Conclusion
- Go to Services, User Services, DRC-03 Register.
- Find the DRC-03 by ARN.
- Check the balance available.
- Use it for other demands if needed.
A Savvy can do this for you
Voluntary payment, DRC-03, and linking to demand, DRC-03A
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