Answer

1. F

   Facts

   Show the earlier DRC-03 in your Part B reply. If a demand order is later issued, DRC-03A (from Notification 12/2024-CT) lets you link the earlier payment to that demand.

2. P

   Provisions and law

   • Rule 142(2B), CGST Rules 2017A payment made through DRC-03 can be linked to a demand by filing DRC-03A, so it is adjusted in the liability register (Notification 12/2024-CT).
   • Rule 142(2), CGST Rules 2017A person paying tax, interest and penalty voluntarily or after an intimation informs the officer in DRC-03, and an acknowledgement issues in DRC-04.
3. A

   Analysis

   Payments made through DRC-03 as voluntary do not automatically reduce a demand, so the portal may still show it outstanding. DRC-03A adjusts the payment against the demand in the liability register. Attach the DRC-03 ARN and DRC-04 in your reply. This avoids paying twice.

4. C

   Conclusion

   1. 1Find the ARN and DRC-04 of the earlier payment.
   2. 2Mention them in Part B of DRC-01A.
   3. 3If a demand order issues, file DRC-03A linking the payment.
   4. 4Check the liability register for the adjustment.

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