Find
Pick the cause that matches why you are paying: Voluntary, Scrutiny, Audit, Annual return, DRC-01A, return mismatch, after SCN or Others. The cause links the payment to the right proceeding.
GST
Choosing the cause of payment in DRC-03
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Rule 142(2) and (3), CGST Rules 2017
Analysis
The DRC-03 manual lists the causes. The right cause matters later: for example, DRC-03A adjustments only work for payments made under Voluntary or Others. Example: paying a gap found in an audit needs Audit with the ADT reference; paying a gap found while preparing GSTR-9 uses Annual return.
Close
- Identify the reason for the payment.
- Pick the matching cause in DRC-03.
- Enter any reference number asked, such as ADT-01 or the SCN.
- Check before submitting, as a filed DRC-03 cannot be edited.
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General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.