GST
Linking pre-deposit paid through DRC-03 before appeal
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
Link the DRC-03 payment to the demand order through DRC-03A before you file the appeal. The system then counts it towards the admitted amount and pre-deposit.
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
- Sec 107(6), CGST Act 2017Appeal requires payment of admitted amount and a pre-deposit of the disputed tax
Analysis
The GSTN advisory on pre-deposit says DRC-03 payments are not linked to the Demand ID, so the portal asks again. Example: you paid ₹3 lakh during investigation; the order demands ₹10 lakh; link ₹3 lakh by DRC-03A, check the liability register, then file APL-01. No extra pre-deposit should be asked if the linked amount covers it.
Conclusion
- Get the demand order number.
- File DRC-03A to map the earlier DRC-03.
- Check the electronic liability register.
- File the appeal in APL-01.
- Keep proof of linking with the appeal papers.
A Savvy can do this for you
Voluntary payment, DRC-03, and linking to demand, DRC-03A
₹1,999
Get this doneAsk a Savvy on WhatsAppGeneral guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.