GST
Filing DRC-03A step by step
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Facts
Enter the DRC-03 ARN, choose the demand order from the list, check the details and fill the amounts to adjust. Partial adjustment is allowed.
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 sets out these steps. Example: DRC-03 ARN for ₹80,000 under Voluntary; demand order for ₹1 lakh; adjust ₹80,000 tax and interest as split in the DRC-03. After filing, the DRC-03 Register under User Services shows the remaining balance of that DRC-03.
Conclusion
- Keep the DRC-03 ARN and the demand order number ready.
- Open the DRC-03A form on the portal.
- Enter the ARN and select the demand order.
- Fill the adjustment amounts head by head.
- Submit and check the DRC-03 Register and liability register.
A Savvy can do this for you
Voluntary payment, DRC-03, and linking to demand, DRC-03A
₹1,999
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