Answer

1. F

   Facts

   Pick the cause that matches why you are paying: Voluntary, Scrutiny, Audit, Annual return, DRC-01A, return mismatch, after SCN or Others. The cause links the payment to the right proceeding.

2. P

   Provisions and law

   • Rule 142(2) and (3), CGST Rules 2017Payment before or after a notice is intimated in DRC-03; the officer acknowledges it in DRC-04
3. A

   Analysis

   The DRC-03 manual lists the causes. The right cause matters later: for example, DRC-03A adjustments only work for payments made under Voluntary or Others. Example: paying a gap found in an audit needs Audit with the ADT reference; paying a gap found while preparing GSTR-9 uses Annual return.

4. C

   Conclusion

   1. 1Identify the reason for the payment.
   2. 2Pick the matching cause in DRC-03.
   3. 3Enter any reference number asked, such as ADT-01 or the SCN.
   4. 4Check before submitting, as a filed DRC-03 cannot be edited.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.