In a move to streamline the GST payment process, the government has introduced Form GST DRC-03A to address discrepancies in the closure of payment demands. This new form was launched following Notification No. 12/2024, dated July 10, 2024.
Addressing Issues with Previous Demand Payments
The Income Tax Department observed that some taxpayers were using Form DRC-03 to pay demand amounts, instead of the designated “Payment towards demand” option on the GST portal. This approach resulted in payments not being reflected as closed in the electronic liability register, even though the amounts had been settled.
How GST DRC-03A Solves the Issue
Form GST DRC-03A has now been introduced on the GST portal to allow taxpayers to link payments made through DRC-03 with specific demand orders, ensuring that the payments are accurately reflected in the liability register. Only payments categorized under “Voluntary” or “Others” in Form DRC-03 are eligible for adjustment through the new form.
Steps for Taxpayers to Use GST DRC-03A
To use Form DRC-03A, taxpayers must enter the ARN of the DRC-03 along with the corresponding demand order number. Once entered, the portal will automatically populate details from both the DRC-03 and the selected demand order, allowing for accurate adjustment of payments.
Additional Support for Taxpayers
Taxpayers seeking more guidance can access a detailed advisory or refer to FAQs on the GST portal. For any technical issues, taxpayers can raise a support ticket under the category “DRC-03A-Filing” on the Grievance Redressal Portal at https://selfservice.gstsystem.in.
This update aims to bring clarity and ease to GST payments, ensuring smoother adjustments and more accurate record-keeping in the electronic liability ledger.
