Posted on 05-11-2024:
Advisory for Form GST DRC-03A
It has come to the government's attention that some taxpayers have mistakenly paid the demanded amount indicated in DRC-07, DRC-08, MOV-09, MOV-11, or APL-04 using Form DRC-03, instead of utilizing the ‘Payment towards demand’ facility on the GST portal. As a result, while the demand is paid, it remains open in the electronic liability register. To resolve this issue, the government introduced a new form, GST DRC-03A, notified under Notification No. 12/2024 dated July 10, 2024.
The GSTN has now made Form GST DRC-03A available on the GST portal to allow taxpayers to adjust payments made via DRC-03 against the relevant demand orders. Taxpayers are advised to use this form to link DRC-03 payments to their demand orders. Note that only DRC-03 forms with a payment reason of ‘Voluntary’ or ‘Others’ are eligible for use in GST DRC-03A.
Taxpayers must enter the ARN of their DRC-03 form along with the related demand order number on the portal. Once this information is entered, the system will automatically populate the relevant details from the DRC-03 form and the corresponding demand order to which the payment should be applied.
Once the adjustment is complete, corresponding entries will be posted in the taxpayer’s liability ledger, updating the demand status.
For step-by-step instructions, please refer to the Detailed Advisory.
FAQs on this process are also available for taxpayer reference.
If taxpayers encounter technical issues, they may raise a ticket under the category ‘DRC-03A-Filing’ on the Grievance Redressal Portal: https://selfservice.gstsystem.in
No comments:
Post a Comment