GST
Wrong DRC-03 payment and getting it back
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Facts
A DRC-03 payment is debited from the ledger and recorded against a cause. If it was paid by mistake, it can be adjusted against an actual demand through DRC-03A where it fits, or claimed as a refund of excess payment within the time limit.
Provisions and law
- Rule 142(2B), CGST Rules 2017DRC-03A to link a DRC-03 payment to a demand order
- Sec 54(1), CGST Act 2017Refund to be claimed within two years from the relevant date
- Rule 89, CGST Rules 2017Application for refund in RFD-01 with the prescribed statements
Analysis
If you paid ₹50,000 under the wrong period and a demand exists for the right period, link it through DRC-03A. If no demand exists, file a refund with a covering letter explaining the error. Write to the officer first, since practice varies.
Conclusion
- Get the DRC-03 ARN and details
- Check if a demand exists to link it to
- If so, link through DRC-03A
- If not, write to the officer and file RFD-01 under the appropriate category
A Savvy can do this for you
Refund of excess cash ledger balance
₹1,999
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