Only payments made through Form DRC-03 under the “Voluntary” or “Others” categories are eligible for adjustment using Form DRC-03A.
The GST Portal has introduced Form DRC-03A to help taxpayers adjust demand amounts that were mistakenly paid through DRC-03 instead of using the “Payment towards Demand” option. This form was introduced under Notification No. 12/2024 on July 10, 2024, and is designed to streamline demand payments and clear the electronic liability register accurately.
Why Was Form DRC-03A Introduced?
Previously, taxpayers who paid demand amounts raised under DRC-07, DRC-08, MOV-09, MOV-11, or APL-04 via DRC-03 encountered issues. Despite payment, these demands remained open in the electronic liability register, because they were not processed through the appropriate “Payment towards Demand” function. Form GST DRC-03A resolves this by linking such payments with the correct demand order, ensuring that the liability register reflects an accurate demand status.
Key Details of Form DRC-03A
- Eligibility: Only payments made through Form GST DRC-03 under the “Voluntary” or “Others” categories are eligible for adjustment using DRC-03A.
- Required Information: Taxpayers must enter the ARN of the DRC-03 and select the relevant demand order number from a dropdown menu. The system will auto-populate the DRC-03 details and the demand order information.
- Adjustment Process: Upon linking, adjustments will automatically update the electronic liability ledger, showing the current status of demands.
Filing Procedure for Form DRC-03A
To use Form GST DRC-03A, taxpayers need to:
- Enter ARN: Input the ARN (Acknowledgement Reference Number) of the DRC-03 used for the payment.
- Select Demand Order: Choose the relevant demand order number.
- View Auto-populated Data: Once entered, details from both the DRC-03 form and the demand order will appear automatically.
- Adjust Payment: Choose to adjust the payment either fully or partially against the selected demand.
This form also supports partial adjustments of the payment from DRC-03 against multiple demand orders. Taxpayers can utilize a single DRC-03 to adjust multiple demands or file multiple DRC-03A forms if multiple DRC-03s are linked to a single demand.
Common FAQs on Form GST DRC-03A
- What is Form GST DRC-03A?
- It’s a new form that allows adjustments of DRC-03 payments against outstanding demands in the electronic liability register.
- Who Can File Form DRC-03A?
- Taxpayers who have demands raised under DRC-07, DRC-08, MOV-09, MOV-11, or APL-04 and made payments via DRC-03 under “Voluntary” or “Others” can file Form DRC-03A.
- Can Partial Payments Be Adjusted?
- Yes, taxpayers can partially adjust amounts paid via Form DRC-03 across single or multiple demand orders as per their requirement.
- Can Multiple DRC-03 Forms Be Used for a Single Demand Order?
- Yes, taxpayers can use multiple DRC-03 forms against a single demand or vice versa. Separate DRC-03A forms must be filed if using multiple DRC-03s for one demand.
DRC-03 Register for Managing Payments
The DRC-03 Register available on the GST Portal lets taxpayers track the remaining balance after adjustments through DRC-03A. To access it, go to User Service > DRC-03 Register.
Assistance and Support
For technical issues, taxpayers can raise a ticket on the Grievance Redressal Portal under the category “DRC-03A-Filing” at https://selfservice.gstsystem.in.
This new facility ensures demand payments are properly accounted for, helping taxpayers avoid issues related to open liabilities and providing a more seamless compliance experience.
For detailed process, please click on Detailed Advisory
Also Read: Common Mistakes to Avoid While Claiming ITC
Read More
5% GST Rate Applicable for Fly Ash Bricks with Less Than 90% Fly Ash Content: Gujarat HC Ruling