Answer

1. F

   Facts

   Under the Sec 128A waiver for FY 2017-18 to 2019-20, taxpayers who had paid through DRC-03 used DRC-03A to link the payment to the demand. The scheme's payment date has passed.

2. P

   Provisions and law

   • Sec 128A, CGST Act 2017Waiver of interest and penalty for certain Sec 73 demands for FY 2017-18 to 2019-20 if tax was paid by the notified date
   • 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
3. A

   Analysis

   Circular 238/32/2024-GST explained the waiver and the link with DRC-03A. Tax had to be paid by 31 March 2025 for most cases. If you applied, check the order on your application. If you missed it, the normal demand rules apply.

4. C

   Conclusion

   1. 1Check whether you applied under Sec 128A.
   2. 2Check the status of SPL-01 or SPL-02 and any order.
   3. 3Make sure DRC-03 payments were linked by DRC-03A.
   4. 4Take advice if the order is pending or rejected.

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