What is GST DRC 03 Form?
Form GST DRC-03 is now available on GST Portal for making voluntary payments. What is this form and how to file it?
This blog will answer these questions.
Form DRC-03 enables a taxpayer to make voluntary payments for
1. Before issue of notice u/s 73 or 74 of the CGST Act, 2017 or
2. Within 30 days of issue of show cause notice (SCN), if any. (But not after 30 days. So keep updated and make the payment before 30 days, if required)
Note: Partial payment is not allowed.
Following is the steps for how to file it:
1. Log in
2. Go to services
3. User services
4. My application
5. Application type: select INTIMATION OF VOLINTARY PAYMENT - DRC 03 from the drop down list.
6. Select date of required. Not recommended to type or click anything in date field. Just skip this step
7. Click on New Application
8. The website will ask details for the following:
A) cause for payment
B) section number
C) Financial year for payment
9. Click on proceed to payment. This will take you to your payment gateway and you can pay from your bank account.