GSTN has issued an advisory dated 05.11.2024 for Form GST DRC-03A.\n <\/p>\n
1. It has been observed that some taxpayers have paid the demanded amount vide DRC 07\/DRC 08\/MOV 09\/MOV 11\/APL 04 through DRC-03 instead of using payment facility Payment towards demand available on GST portal. This led to a situation where demand has been paid by the taxpayer, however the demand is not closed in the electronic liability register. To address this issue, the government has notified a new form named GST DRC-03A which was notified vide Notification No. 12\/2024 dated. 10th July 2024.\n <\/p>\n
2. Accordingly, GSTN has developed the new Form GST DRC-03A on GST portal which is available now to adjust the paid amount through DRC-03 against the corresponding demand order. Therefore, it is advised to the taxpayers to use the DRC-03A form to link the payment made vide DRC-03 with the demand order. Only DRC-03 forms where the cause of payment is either ‘Voluntary’ or ‘Others’ can be used in the Form GST DRC-03A.\n <\/p>\n
3. Taxpayers will be required to enter the ARN of the DRC-03 along with the relevant demand order number on the portal. Upon entering the ARN and selecting the demand order number of any outstanding demand, the system will auto-populate relevant information of the DRC-03 form as well as from the specified demand order against which the payment is to be adjusted.\n <\/p>\n
4. Once the adjustment is made, corresponding entries will automatically be posted in the taxpayer’s liability ledger to reflect the updated status of demands.\n <\/p>\n
5. For detailed process, please click on Detailed Advisory.<\/a> \n <\/p>\n 6. Taxpayer may refer to the FAQs<\/a> on the same topic.\n <\/p>\n