Frequently Asked Questions on DRC-03A

Mitali , Last updated: 08 November 2024  
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Q- What is Form GST DRC-03A?

A- Form GST DRC 03A has been introduced in the GST portal to adjust payments made through Form GST DRC 03 against any outstanding demand in electronic liability register.

Frequently Asked Questions on DRC-03A

Q- Who can file DRC-03A?

A- Taxpayers against whom demand is raised in Form GST DRC 07/DRC 08/MOV 9/MOV 11/APL 04 and for which the payment has been done through Form GST DRC-03 under ‘Voluntary’ or ‘Others’ categories can file Form GST DRC-03A.

Q- Which demand orders can be adjusted through Form GST DRC-03A filing?

A- Any outstanding demand order (DRC-07/DRC 08/MOV 09/MOV 11/APL 04) which has not yet been completely paid can be adjusted through Form DRC-03 A filing.

 

Q- What details do taxpayers need to enter while filing Form GST DRC-03A?

A- Taxpayers need to enter the ARN of Form GST DRC-03 and the demand order number is to be selected using a drop-down. The details of the demand order and the payment done through FORM GST DRC-03 will be displayed.

Q- Can a taxpayer adjust the amount paid in Form GST DRC 03 partially against a demand using Form GST DRC 03A?

A- Yes, a taxpayer can adjust amount paid in Form GST DRC-03 partially against a single demand order or multiple demand orders. The taxpayer has to fill the tables available in Form GST DRC 03A accordingly. 

Q- Can a taxpayer use multiple Form GST DRC-03s to adjust a single demand and vice-versa?

A- Yes, a taxpayer can adjust multiple Form GST DRC-03s against a single demand order & a single Form GST DRC-03 can also be used for adjustment against multiple demand orders.

 

Note: The taxpayer has to file separate DRC-03A for each DRC-03 if multiple DRC-03 are to be adjusted against a single demand order. 

Q- What is DRC 03 Register and its purpose?

A- DRC 03 Register is available in GST portal to to help the taxpayer in ascertaining the accurate remaining balance of DRC-03 after adjustments made against a demand through DRC-03A.The path to access the DRC-03 register in GST system is User Service à DRC-03 Register

Note: DRC 03 register is presently available for DRC 03s which are used in DRC 03A form.

Also Read: Form GST DRC-03A: Filing Process

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Published by

Mitali
(Finance Professional)
Category GST   Report

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