The GST Network (GSTN) has issued an advisory to address discrepancies related to the payment of demanded amounts using Form GST DRC-03. It has been noted that several taxpayers have mistakenly paid amounts due under demand orders (such as DRC 07, DRC 08, MOV 09, MOV 11, and APL 04) using Form GST DRC-03, instead of the designated “Payment towards demand” facility on the GST portal. As a result, even after payment, these demands remain open in the electronic liability register, creating unnecessary complications.
To rectify this issue, the government has introduced a new form, GST DRC-03A, via Notification No. 12/2024 dated July 10, 2024. Here are the details and usage guidelines for this newly developed form:
Key Points of the Advisory:
Purpose of GST DRC-03A:
- GST DRC-03A has been designed to link and adjust payments made via Form GST DRC-03 with outstanding demand orders.
- The form is now live on the GST portal, and taxpayers are advised to use it for proper adjustment of payments.
Eligibility for Using Form GST DRC-03A:
- Only payments made through Form GST DRC-03, where the payment cause is marked as “Voluntary” or “Others,” can be adjusted using DRC-03A.
Procedure for Using Form GST DRC-03A:
Click here to know the process of filing GST DRC-03A
- Step 1: Enter the ARN (Acknowledgment Reference Number) of the DRC-03 form.
- Step 2: Select the corresponding demand order number. The system will then auto-populate the necessary details from the DRC-03 form and the specified demand order.
- Step 3: Complete the adjustment, which will automatically update the taxpayer’s liability ledger to reflect the resolved status of the demands.
Additional Information:
- Auto-Population of Data: The GST portal will fetch and fill relevant information from the DRC-03 form and the chosen demand order, simplifying the adjustment process for taxpayers.
- Updated Liability Ledger: Once the adjustment is made through Form GST DRC-03A, the taxpayer’s liability ledger will be updated to reflect the closure of the demand.
Support and Resources:
- Detailed Process Guide: Taxpayers can refer to the “Detailed Advisory” available on the GST portal for a comprehensive guide on using Form GST DRC-03A.
- FAQs: Frequently Asked Questions (FAQs) have been provided to assist taxpayers in understanding the process.
- Technical Support: For any technical issues encountered while filing Form GST DRC-03A, taxpayers are advised to raise a ticket under the category “DRC-03A-Filing” on the Grievance Redressal Portal: https://selfservice.gstsystem.in.
Conclusion:
Taxpayers are encouraged to review their records and use Form GST DRC-03A to ensure that payments made under DRC-03 are appropriately adjusted against outstanding demands. This measure is aimed at preventing unresolved demands in the liability ledger and facilitating smoother compliance.
Visit www.cagurujiclasses.com for practical courses
