{"id":2595,"date":"2019-11-11T14:22:56","date_gmt":"2019-11-11T08:52:56","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2595"},"modified":"2019-11-11T14:27:28","modified_gmt":"2019-11-11T08:57:28","slug":"form-gst-drc-03","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/form-gst-drc-03\/","title":{"rendered":"Form GST DRC-03 under GST"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">This article discusses in detail the use of Form DRC 03 and its procedure to file on the GST Portal.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2597 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Form-GST-DRC-03.png\" alt=\"Form GST DRC-03\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Form-GST-DRC-03.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Form-GST-DRC-03-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Form-GST-DRC-03-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/form-gst-drc-03\/#Form_GST_DRC-03\" title=\"Form GST DRC-03\">Form GST DRC-03<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/form-gst-drc-03\/#When_to_make_payment_in_Form_DRC_03\" title=\"When to make payment in Form DRC 03\">When to make payment in Form DRC 03<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/form-gst-drc-03\/#Pre-requisites_for_making_a_voluntary_payment\" title=\"Pre-requisites for making a voluntary payment\">Pre-requisites for making a voluntary payment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/form-gst-drc-03\/#Procedure_for_Filing_Form_DRC_03\" title=\"Procedure for Filing Form DRC 03\">Procedure for Filing Form DRC 03<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/form-gst-drc-03\/#Is_Partial_payment_allowed_for_Demand_raised_in_SCN\" title=\"Is Partial payment allowed for Demand raised in SCN?\">Is Partial payment allowed for Demand raised in SCN?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Form_GST_DRC-03\"><\/span><strong>Form GST DRC-03<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Form GST DRC-03 is a form facilitated to the taxpayers for making payment for any causes like audit, investigation, <a href=\"https:\/\/aktassociates.com\/blog\/gstr-9-everything-you-want-to-know-about-gst-annual-return\/\">annual return<\/a>, reconciliation statement or on a voluntary basis or in response to the show-cause notice issued by the department. Format of Form DRC 03 is annexed below<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"When_to_make_payment_in_Form_DRC_03\"><\/span><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-2602 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/form-gst-DRC-03.png\" alt=\"form gst DRC 03\" width=\"700\" height=\"764\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/form-gst-DRC-03.png 771w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/form-gst-DRC-03-275x300.png 275w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/form-gst-DRC-03-768x838.png 768w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/form-gst-DRC-03-18x20.png 18w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><strong>When to make payment in Form DRC 03<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Form DRC 03 is filed for making the payment on a voluntary basis for settling the tax due under section 73 and 74 of the GST act. A Taxpayer can file Form DRC 03 either by self-ascertaining the tax liability before the issue of show cause notice or within 30 days from the issue of show cause notice by the tax authorities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Section 73- deals with the cases of non-payment or short payment of tax without any intention of fraud or any willful misstatement or suppression of facts.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Section 74- deals with the cases of non-payment or short payment of tax with the intention of committing fraud or any willful misstatement or suppression of facts.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0Note: The Taxpayer can utilize the <a href=\"https:\/\/aktassociates.com\/blog\/input-tax-credit-itc\/\">Input Tax Credit (ITC)<\/a> available in the electronic credit ledger or the cash balance available in the electronic cash ledger for the payment of taxes. But, in case of Interest and penalties due, such liabilities should be discharged only through making payment in cash.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Pre-requisites_for_making_a_voluntary_payment\"><\/span><strong>Pre-requisites for making a voluntary payment<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Form DRC 03 is used to intimate the payment made voluntarily either<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Before the issue of show cause notice or<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Within 30 days from the issuance of show cause notice (if SCN has already issued).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Procedure_for_Filing_Form_DRC_03\"><\/span><strong>Procedure for Filing Form DRC 03<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\"><strong>Step-1:<\/strong> Login to the GST portal (<\/span><a href=\"https:\/\/services.gst.gov.in\/services\/login\"><span style=\"font-weight: 400;\">https:\/\/services.gst.gov.in\/services\/login<\/span><\/a><span style=\"font-weight: 400;\">) and go to the \u2018Services\u2019 option and select the \u2018My Applications\u2019 provided under the \u2018User Services\u2019 Tab.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-2603 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Step-1.png\" alt=\"Filing Form DRC 03 Step-1\" width=\"700\" height=\"359\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Step-1.png 743w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Step-1-300x154.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Step-1-20x10.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><span style=\"font-weight: 400;\"><strong>Step-2:<\/strong> After selecting \u2018MY Applications\u2019, choose \u2018Intimation of voluntary payment DRC-03\u2019 from the drop-down list provided under \u2018Application Type\u2019 Tab and then click on the \u2018New Application\u2019 tab.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-2604 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/filing-form-DRC-03-step-2.png\" alt=\"filing form DRC 03 step 2\" width=\"701\" height=\"337\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/filing-form-DRC-03-step-2.png 512w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/filing-form-DRC-03-step-2-300x144.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/filing-form-DRC-03-step-2-20x10.png 20w\" sizes=\"(max-width: 701px) 100vw, 701px\" \/><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Step-3:<\/strong> After clicking the \u2018New Application\u2019 tab a page will be opened requiring the following details:<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Case 1:<\/strong> In case a taxpayer didn\u2019t make any tax payment before<\/span> <span style=\"font-weight: 400;\">and doesn\u2019t have any payment reference number (PRN).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Select the cause of payment as \u2018voluntary\u2019 or \u2018SCN\u2019 (as the case may be) and then select the appropriate section number.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the case of selection of \u2018SCN\u2019 provide details of show cause notice such as reference number and issue date.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-2605 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/form-DRC3-case-1.png\" alt=\"form DRC 3 step 3-case 1\" width=\"700\" height=\"380\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/form-DRC3-case-1.png 731w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/form-DRC3-case-1-300x163.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/form-DRC3-case-1-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Case 2:<\/strong> In case the taxpayer has already created PRN and never used it before and attempts to make the payment of tax within 30minutes of PRN creation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Select the cause of payment as \u2018voluntary\u2019 and select appropriate section number and select \u2018YES\u2019 for the option \u2018Have you made the payment?\u2019 and enter the payment reference number.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2018Get payment details\u2019 link shall be displayed on clicking the same the details of payment shall be auto-populated.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Case 3:<\/strong> In case the taxpayer has already created PRN and never used it before and attempts to make the payment of tax after 30minutes of PRN creation.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-2606 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/form-drc-03-step-3-case-3.png\" alt=\"form drc 03 step 3 case 3\" width=\"701\" height=\"326\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/form-drc-03-step-3-case-3.png 733w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/form-drc-03-step-3-case-3-300x140.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/form-drc-03-step-3-case-3-20x9.png 20w\" sizes=\"(max-width: 701px) 100vw, 701px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Select the cause of payment as \u2018voluntary\u2019 and select appropriate section number and select \u2018YES\u2019 for the option \u2018Have you made the payment?\u2019 and enter the payment reference number.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2018Get payment details\u2019 link shall be displayed, click the same to enter the details of payment made.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Step-4:<\/strong> After successfully providing the above details, select the \u2018Tax Period\u2019 and \u2018Act Type\u2019 and then click proceed to pay (if payment was not made).<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Step-5:<\/strong> To view the Form DRC-03 draft, click the \u2018Preview\u2019 tab provided at the bottom of the page.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-2607 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/form-drc-3-step-5.png\" alt=\"form drc 3 step 5\" width=\"700\" height=\"341\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/form-drc-3-step-5.png 888w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/form-drc-3-step-5-300x146.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/form-drc-3-step-5-768x374.png 768w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/form-drc-3-step-5-20x10.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Step-6:<\/strong> Specify the Reasons if any in the box provided. Choose a file to attach, click on the verification checkbox and then select the authorized signatory and provide place name.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Step-7:<\/strong> Click on the tab \u2018File\u2019 to file Form DRC 03. The <a href=\"https:\/\/aktassociates.com\/blog\/taxpayers-in-india\/\">taxpayer<\/a> has two options to file Form DRC 03, either by using DSC or by EVC method.<\/span><\/p>\n<h2><a href=\"https:\/\/aktassociates.com\/business-registrations\/tax-registration\/online-gst-registration\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2052 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-registration.png\" alt=\"gst registration\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-registration.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-registration-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-registration-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Is_Partial_payment_allowed_for_Demand_raised_in_SCN\"><\/span><strong>Is Partial payment allowed for Demand raised in SCN?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">If a taxpayer is voluntarily making a payment on the basis of SCN then he will not be allowed to make a partial payment for the demand raised in SCN. He needs to pay the full amount raised in the Show Cause Notice.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>This article discusses in detail the use of Form DRC 03 and its procedure to file on the GST Portal. &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Form GST DRC-03 under GST\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/form-gst-drc-03\/#more-2595\">Read more<span class=\"screen-reader-text\">Form GST DRC-03 under GST<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2596,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Form GST DRC-03 under GST and its ProcedureAKT Associates<\/title>\n<meta name=\"description\" content=\"Form GST DRC-03 is a form facilitated to the taxpayers for making payment for any causes like audit, investigation, annual return, reconciliation statement or on a voluntary basis or in response to the show-cause notice issued by the department. 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