Answer

1. F

   Facts

   DRC-03 is the form to pay tax, interest or penalty outside your regular return and tell the officer about it. It is used for past errors, notices, audits, annual return gaps and similar cases.

2. P

   Provisions and law

   • 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
3. A

   Analysis

   Rule 142(2) and (3) provide DRC-03 for payments before or after a notice. The portal lists causes such as Annual return, Audit, Scrutiny, Investigation, DRC-01A, return mismatches, Voluntary and Others. Example: in October 2026 you find ₹30,000 of tax missed in FY 2024-25; pay it with interest through DRC-03 under Voluntary. The officer then acknowledges it.

4. C

   Conclusion

   1. 1Work out the tax and interest due.
   2. 2Login and go to Services, User Services, My Applications.
   3. 3Choose Intimation of Voluntary Payment, DRC-03, and create a new application.
   4. 4Pick the cause, section, period and amounts.
   5. 5Pay and save the ARN.

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