GST

One DRC-03 against several demands

Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.

Find

Yes. One DRC-03 can be adjusted against multiple demand orders. But if you have several DRC-03s for one demand, each needs its own DRC-03A.

Provisions

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

Analysis

The GSTN FAQ confirms both points. Example: a DRC-03 of ₹2 lakh can be split ₹1.2 lakh against order A and ₹80,000 against order B. If two DRC-03s of ₹50,000 each relate to one order, file two DRC-03As.

Close

  1. List all DRC-03s and demand orders.
  2. Plan the split of each DRC-03.
  3. File one DRC-03A per DRC-03.
  4. Check each demand balance after filing.

Connect now

A Savvy replies in minutes.

Fixed price before you pay. Your Savvy is paid only after you accept the work.

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