Form GST DRC-03 now available on GST Portal for making voluntary payments by a taxpayer

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).

FORM GST DRC- 03 is for Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement notified under rule 142(2) & 142 (3) of  Central Goods and Services Tax Rules, 2017.  Article explains Procedure for intimation of voluntary payment- FORM GST DRC 03.

Filing an intimation of payment (GST FORM DRC-03) made voluntarily or made against the show cause notice (SCN) or statement.

Also Read- How to pay GST liability declared on voluntary basis (Form GST DRC-03)

FAQs > Payment on Voluntary Basis (FORM GST DRC-03)

Q.1 What is the facility for Payment on Voluntary Basis?

Ans. Payment on Voluntary Basis is a facility given to tax payers to make payment u/s 73 or 74 of the CGST Act, 2017 within 30 days of issuance of Show Cause Notice (SCN). Payment could also be made by taxpayers before SCN is issued.

Q.2 When can I make voluntary payment?

Ans. You can make voluntary payment 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) under the said sections. You cannot make voluntary payment after 30 days of issue of SCN.

Q.3 What are the pre-conditions to make voluntary payment?

Ans.  The pre-conditions to make voluntary payment are:

a. In case, voluntary payment is made before issue of SCN

  • Show Cause Notice under determination of tax should not have been issued.

b. In case, voluntary payment is made after issue of SCN or statement

  • 30 days’ time has not lapsed since SCN is issued.

Q.4 How can I make voluntary payment?

Ans. To make voluntary payment against the liability (tax, interest & penalty) based on self-ascertainment of tax, navigate to Services > User Services > My Applications > Intimation of Voluntary Payment – DRC – 03 option.

Q.5 Can I make partial payment against a liability raised in a SCN?

Ans.  GST Portal does not allow for making partial payments against a liability raised in a SCN. Complete payment of the amount being demanded in SCN has to be made.

Q.6 Can I save the application for intimation of voluntary payment?

Ans.  Application for intimation of voluntary payment can be saved at any stage of completion for a maximum time period of 15 days. If the same is not filed within 15 days, the saved draft will be purged from the GST database. To view your saved application, navigate to Services > User Services > My Saved Applications option.

Q.7 I don’t have sufficient balance to make payment against a liability raised in a SCN. What do I do now?

Ans.  You can deposit the amount in Electronic Cash Ledger through “Create Challan” functionality which is available on voluntary payment screen. On click of “Create Challan” button, you will be redirected to Create Challan screen in Payment module. In the Create challan page, challan amounts will be auto-populated based on the amount of additional cash required considering the tax liabilities and others.

Q.8 What will happen on filing of Form GST DRC-03?

Ans.  Electronic Liability Register, Electronic Cash Ledger and Electronic Credit Ledger will be updated upon filing of Form GST DRC-03 i.e. Debit/Credit (both) entry will be posted simultaneously and PRN will be generated accordingly.

B. Relevant Extract of Rule no. 142 of CGST Rules, 2017

[142. Notice and order for demand of amounts payable under the Act.-(1) The proper officer shall serve, along with the

(a) notice issued under section 52 or section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, a summary thereof electronically in FORM GST DRC-01,

(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02,

specifying therein the details of the amount payable.

[(1A) The proper officer shall, before service of notice to the person chargeable with tax, interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 74, as the case may be, shall communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A.] 274;

(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, or where any person makes payment of tax, interest, penalty or any other amount due in accordance with the provisions of the Act [whether on his own ascertainment or, as communicated by the proper officer under subrule (1A),]275he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC–04.

[(2A) Where the person referred to in sub-rule (1A) has made partial payment of the amount communicated to him or desires to file any submissions against the proposed liability, he may make such submission in Part B of FORM GST DRC-01A.] 276

(3) Where the person chargeable with tax makes payment of tax and interest under subsection (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), or where the person concerned makes payment of the amount referred to in sub-section (1) of section 129 within fourteen days of detention or seizure of the goods and conveyance, he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice.

(4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 or the reply to any notice issued under any section whose summary has been uploaded electronically in FORM GST DRC-01 under sub-rule (1) shall be furnished in FORM GST DRC-06.

(5) A summary of the order issued under section 52 or section 62 or section 63 or section 64 or section 73 or section 74 or section 75 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax.

(6) The order referred to in sub-rule (5) shall be treated as the notice for recovery.

(7) Where a rectification of the order has been passed in accordance with the provisions of section 161 or where an order uploaded on the system has been withdrawn, a summary of the rectification order or of the withdrawal order shall be uploaded electronically by the proper officer in FORM GST DRC-08.]277

C. Procedure for intimation of voluntary payment of GST in FORM GST DRC 03 

FORM GST DRC 03: HOW TO APPLY

After login, go to and select Services->User Services->My Applications

Image

In “Application Type*”, select “Intimation of Voluntary Payment- DRC 03” from drop-down and click on “NEW APPLICATION”

Image 2

The following page will appear.

Here select “Cause of Payment*” from (a) Voluntary, (b) SCN and (c) Others. If Payment is made, then provide PRN.

Illustration 1: Voluntary-> Select appropriate section and FY.

Image 3

Illustration 2: SCN->Select appropriate section and FY; provide SCN Reference No. and date (either system generated or manual)

Image 4

Illustration 3: Others->Provide appropriate section and FY;

Image 5
After filling details accordingly, go to the bottom of the screen to select period and Act and then Proceed to pay.
Image 6

(Republished with amendments)

****

Disclaimer: The contents of this article are for information purposes only and does not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up. The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

Source- gst.gov.in

More Under Goods and Services Tax

45 Comments

  1. SACHIN RODAGE says:

    Dear sir,

    I filed the DRC-03 mention the place of supply but I want to change place of supply. is there any option for change the place of supply in form DRC 03

  2. hiten says:

    i had made payment through set-off for annual return but while making payment i wrongly set-off sequence and amount is deducted from respective major head but not able to file drc-03 through otp process..how can i rectified this.

  3. KAMAL RUPANI says:

    SIR, MERE CLIENT KO ( Show Cause Notice and Summary thereof in Form GST DRC-01 ) ko ye notice ayi thi, jiska mene credit ledger se TAX set off kar liya aur jo INTEREST @ 18% determined tha wo mene deposit kar liya U/S 73(8) in FORM DRC – 03 , ab assessing officer meri demand pe bol rhe ki mujhe INTEREST 24% ke hisab se deposit karna hoga. Mene to jo demand or interest jesa assessed tha wo deposit kar diya. to interest 24% ke hisab se kyu hoga. please help kar sakte hai aap??

  4. Sameer sultania says:

    How to make drc-03 payment under show cause notice. i have filled up all the details like secrion no.73(8) have mentioned the figures in the table with interest still unable to proceed with the payment Please help.
    Thanks.

  5. VINIT SANCHETI says:

    Kindly advice on the following issue:

    1. Can a taxable person take input credit of tax on amounts paid on the basis of his own ascertainment under Section 73(5) of the CGST Act ?

    2. If so, what is the last date for taking such credit ? (kindly refer to Section 16(4) of the CGST Act.

    3. Is any penalty leviable under section 73(11) of CGST Act or Section 125 of the CGST Act.

    Note: This amount relates to tax on reverse charge not paid earlier by oversight.

  6. Athira says:

    I have made voluntary payment for DRC 03 and off set is completed. After that I have taken the draft copy and enabled the option I have made the Payment and my PRN is auto populated in the respective column after that i have been signed out of the GST site. But the option ‘get payment details’ is not seen any where in the form now. due to this amount paid is not reflecting in DRC 03. how can I rectify this and file DRC 03?

  7. Saurabh says:

    I have filled wrong amount in drc i.e 10000 instead of 5000.I have not submitted or filled yet. It is showing as draft. how can i claim it.?

    1. krishnan says:

      sir i have receive the tds certificate (assmt year 17-18) last week what can i filed in 17-18 payment please tell right way i am also filed in this year nil returns

  8. Mikhil says:

    Have filled all the details for DRC 03 and have made the payment also. Now the problem is even after setting off the liability and after getting the PRN no am not able to file the DRC 03. plz help

  9. AK Mittal says:

    There is a difference in Tax Payable as per GSTR-1 and Tax Paid in GSTR -3B for the month of Jan to Mar 2018. (I have shown Higher Tax Payable in GSTR -1). However to pay off the liability consequent payment is made in GSTR-3B for the month of April to June 2018 proportionally. Do i need to file the DRC-03 for the Intimation of such payment of Liability of F.Y 2017-18 during F.Y 2018-19

  10. Taggi says:

    I am getting error whle making payment
    What to do ?
    Error : Enter the correct amount(Sum of Cash/ITC) that is equal to the amount to be paid towards liability.

  11. sonali jain says:

    I want to make payment through DRC-03 against excess ITC availed in returns. In that case what should i enter in Place of Supply.

  12. MALLINATH KAR says:

    Dear Sir,
    I have filed the DRC-03 With Penalty but in DRC-03
    Voluntary before demand notice we have paid the penalty please penalty is refunded or not please tell as early as possible

  13. BHargavi Venkatesh says:

    i am unable to file DRC 03 because of technical difficulty for the past 10 days.all data has been saved and payment has been made.Kindly guide as to the manner of completing the upload.

  14. SUSHIL KABRA says:

    I paid GST under VOLUNTARY PAYMENT in GST DRC 03.

    The GST amount is paid before issuance of SCN and the by proper officer.

    After filing of application and payment, 2 months crossed, THE GSTN SHOW that PENDING BEFORE TAX OFFICER for approval.

    What is the time frame within which the DRC 04 is required to be issued and approval is required to be done.

    Experts please guide

  15. AGOLA KANTILAL says:

    I HAVE CGST PAID ON SERVICE TAX ASSESSMENT DEMAND AND GENERATE DRC-3 RETURN. AND CGST SET OFF ON SERVICE TAX DEMAND. CGST SET OFF APPLICABLE ON CGST PAID ON GSTR3B RETURN. PLEASE GUIDE ME.

  16. M ARUN KUMAR says:

    I filed GST VOLUNTARY PAYMENT in GST DRC 03 APPLICATION WITH PAYMENT (Differed payment calculated and paid by me, before sending SHOW CAUSE NOTICE by proper officer). After filing of application and payment, 4 months crossed, that was pending before TAX OFFICER. Now what can i do.

  17. HARI says:

    I took registration under GST only w.e.f 01-01-2018 due to causes beyond my control and from then started paying GST and e-filing regularly. Now is it possible to pay the GST and e-file the returns for the period from 01-07-2017 to 31-12-2017 as of this date using DRC-03? No SCN is issued to me so far.

  18. Naveen says:

    I have been paying the GST monthly and also filling GSTR1 and GSTR3B monthly within the time. But liability was not shown in GSTR3B. Now, i have received a notice u/s 74 stating that there is a diff. in output supplies of GSTR1 and GSTR3B. Required amount is there in my cash ledger. How to adjust my liability.

  19. BAGAYATDAR BHAVAN PONDA says:

    Hi
    While filling very 1ST Return of GSTR 3B of July’2017,by mistake we have taken Rs.4,40,81,011 instead of Rs.32,10,761 resulting in Rs.4,08,70,250 excess ITC only in IGST. which is realized after submit the retrun , that we have claimed Excess ITC which were showing under IGST Tax.
    But we have not utlised that ITC, and as we can’t Revised GSTR3B it is was got continued and showing that excess ITC in Electronic Credit ledger.
    Experts , please help us and guide in what manner we can Reversed that Excess ITC.

    Thanks

    1. srikanta says:

      Hi,
      the excess IGST Credit amount for the month of jul17, you will be now adjust in Reverse credit coloum on Sept18 GSTR3B return.as per GST rules.

  20. BAGAYATDAR BHAVAN PONDA says:

    Hi
    While filiing very 1ST Return of GSTR3B of July’2017,by mistake we have taken Rs.4,40,81,011 instead of Rs.32,10,761 resulting in Rs.4,08,70,250 excess ITC only in IGST. which is realized after submit the retrun , that we have claimed Excess ITC which were showing under IGST Tax.
    But we have not utlised that ITC, and as we can’t Revised GSTR3B it is was got continued and showing that excess ITC in Electronic Credit ledger.
    Experts , please help us and guide in what manner we can Reversed that Excess ITC.

    Thanks

  21. HARUNAL RASID says:

    R/SIR DT 20/08/2018
    AS A VAT DEALER MIGARATED TO GST AND LUBRICANTS PURCHASED FROM THE DEALER OF BENGAL ON 29/06/2017 WITH VAT AND excise duty but erroneously Cenvat /ITC enjoyed in the column of SGST OF RS 241895/- (ITC OF 201706) IN TRAN on 25/08/2017 ,now SALT LAKE ST CH officer (JC/DC urge to pay tax as voluntarily through DRC03 Form WITH INTEREST @18 %PA. within Aug18 otherwise penalty provision will be imposed by show cause with DRC01 . HOW TO ENJOY THAT excise input or cenvat as an un regd. central excise dealer ? Have any chance to re open of TRAN again ? may I rectify in TRAN ? have any stay order passed by any court against TRAN ? IF I NOT PAY VOLUNTARILY then liability ? assessment yet not started till now ? No legal notice issued by the Department ,only send a mail to A.R.for a long ago , Inspector came and harassed on 16/08/18 .,as per oral preach by the inspector I have submitted a letter for the facts along with all bills for EXCISE (A LUMP SOME ),I F I not able to enjoy any relief then I have to suffer for double taxation (once paid through excise , and if again I have to pay voluntarily then ), Business will be postponed for lack of money , So you are requested to relief me at the interest of justice.

  22. S.K.Pathak says:

    We have file the DRC-03 file and offset liability is completed. Before the submission i have seen draft copy . During file the DRC-03 GST portal signout.

    How we can see my submission and take print.

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