GSTN Clarification on Form GST DRC-03 for Payment of tax on voluntary basis

Form GST DRC-03 DRC-03 is a payment form in which a taxpayer can pay the GST by raising its liability voluntarily or in response to the show cause notice (SCN) raised by the GST Department.

  • Payment on Voluntary Basis can be made by a taxpayer through GST Form DRC 3.
  • After making payment through a ledger GST Form DRC 3 needs to be filed by taxpayer.
  • Tax Officer will issue Acknowledgement in form GST DRC-04.
  • There is no restriction on the taxpayer to make a new voluntary payment through Form GST DRC-03, even if acknowledgement by the tax official is shown pending on the portal.

GSTN Clarification on Form GST DRC-03

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