GST
DRC-01A due to a clerical error
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Facts
Clerical errors in returns, like entering an amount in the wrong head, can create a demand that is not real. A month-wise reconciliation of books, returns and payments shows the error.
Provisions and law
- Rule 142(2A), CGST Rules 2017After DRC-01A, the person may pay in full or part through DRC-03 or file submissions in Part B
- Sec 35, CGST Act 2017Accounts and records to be maintained
Analysis
Show the original entry, the correct head, and the tax actually paid. If the total tax paid matches the liability, ask that the intimation be dropped. Some heads cannot be shifted automatically, so a ledger transfer through PMT-09 may be needed.
Conclusion
- Identify the wrong entry.
- Prepare a reconciliation of liability and payment by head.
- Use PMT-09 to transfer cash between heads if needed.
- Explain in Part B.
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