GST

Checking how much of a DRC-03 is used

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Find

The DRC-03 Register under User Services shows the remaining balance of a DRC-03 after adjustments. It currently covers DRC-03s used in DRC-03A.

Provisions

Rule 142(2B), CGST Rules 2017, Form GST DRC-03A (Notification 12/2024-CT)

Analysis

The GSTN FAQ describes the DRC-03 Register. Example: DRC-03 of ₹1 lakh; after adjusting ₹70,000 against one order, the register shows ₹30,000 available for another order. Check it before filing another DRC-03A.

Close

  1. Go to Services, User Services, DRC-03 Register.
  2. Find the DRC-03 by ARN.
  3. Check the balance available.
  4. Use it for other demands if needed.

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