GST
One DRC-03 against several demands
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Facts
Yes. One DRC-03 can be adjusted against multiple demand orders. But if you have several DRC-03s for one demand, each needs its own DRC-03A.
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 confirms both points. Example: a DRC-03 of ₹2 lakh can be split ₹1.2 lakh against order A and ₹80,000 against order B. If two DRC-03s of ₹50,000 each relate to one order, file two DRC-03As.
Conclusion
- List all DRC-03s and demand orders.
- Plan the split of each DRC-03.
- File one DRC-03A per DRC-03.
- Check each demand balance after filing.
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Voluntary payment, DRC-03, and linking to demand, DRC-03A
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