GST
Paid through DRC-03 but demand still shows unpaid
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Facts
DRC-03 payments are not linked to the Demand ID automatically. Use DRC-03A to adjust the payment against the demand order.
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
- Rule 142(2) and (3), CGST Rules 2017Payment before or after a notice is intimated in DRC-03; the officer acknowledges it in DRC-04
Analysis
The GSTN FAQ explains DRC-03A for demands raised in DRC-07, DRC-08, MOV-09, MOV-11 or APL-04 where payment was made under Voluntary or Others. Example: you paid ₹1.5 lakh in DRC-03 in March, and a DRC-07 for ₹2 lakh came in July; file DRC-03A to adjust the ₹1.5 lakh, leaving ₹50,000 outstanding.
Conclusion
- Find the DRC-03 ARN and the demand order number.
- File DRC-03A entering the ARN.
- Select the demand order and enter the adjustment.
- Check the liability register for the reduced balance.
A Savvy can do this for you
Voluntary payment, DRC-03, and linking to demand, DRC-03A
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