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DRC - 03

Surajit Sarkar (MBA) (267 Points)

29 December 2018

What is DRC 03 and What is the process for Filling DRC - 03. kindly Briefly Discuss.

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Sumit Sarswat (Student) (3154 Points)
Replied 29 December 2018

Form DRC-03 enables a taxpayer to make voluntary payments, before issue of notice u/s 73 or 74 of the CGST Act, 2017 or within 30 days of issue of show cause notice (SCN). Facility to intimate payment made voluntarily or made against SCN has now been enabled on GST Portal (refer Rule 142(2) S. Rule 142(3) of the (CGST Rules 2017)
For procedure visit this
https://www.google.com/url?sa=t&source=web&rct=j&url=https://wbcomtax.nic.in/GST/GSTN_FAQ/DRC_03_Procedure.pdf&ved=2ahUKEwiio-mwhsTfAhUZb30KHcirBtgQFjAJegQIARAB&usg=AOvVaw1ZlogzW0otUTs5Zzn9wsKO&cshid=1546052602198