FORM GST DRC-03 is a digital intimation of payment made by the taxpayer voluntarily or made against show cause notice (SCN)/statement. As per Section 73(7) and Sec 74(7), the tax officer is expected to verify the payment received from the taxpayer and if the amount paid falls short of the amount actually payable, they shall proceed to issue the notice in respect of such amount which falls short of the amount actually payable. Accordingly, verification of DRC 03 payment is built in this module.
Payment can be voluntarily made by taxpayer for a self-ascertained liability or in response to the show cause notice (SCN) raised by the tax authorities, u/s 73 or 74 of the CGST Act, 2017, within 30 days of issuance of SCN or even before issuance of the SCN
GST-Payment of interest consequent to the delayed filing of GSTR-3B returns :
you will receive notice through mail or SMS for you have filed GST returns beyond the due date for filing for certain months during the financial period. intimation of voluntary payment notices like the below picture.
Intimation of voluntary payment Notice through mail :
Intimation of voluntary payment Notice through SMS :
The following steps for filling of Intimation of Voluntary Payment DRC 03 :
Step-1
A facility is given to taxpayers to make a payment on a voluntary basis, through Form GST DRC-03 (refer Rule 142(2) or 142(3) of the CGST Rules, 2017). Login into GST Portal and navigate to Services > User Services > My Applications.
Step-2 :
Select the Intimation of Voluntary Payment – DRC – 03, from the Application Type drop-down list. Give the period and click the New application.
Step-3 ;
Fill the following details in New application :
1. Select the Voluntary, from the Cause of payment drop-down list.
2. Payment Date
3. Section Number
4. Financial period
5. Overall Tax Period details
6. Active type (CGST & SGST)
7. Interest or penalty amount
Step-4 :
Pay interest or penalty amount through creat challan option
Step-5:
Saving Draft DRC 03 Application: Draft of Application for intimation of voluntary payment can be saved for a maximum period of 15 days. If the same is not filed within 15 days, the saved draft will be purged. To view the saved application, navigate to Services > User Services > My Saved Applications option
Using Payment Reference Number: If payment has been made and payment reference number (PRN) has been generated, but application in Form GST DRC-03 has not been filed, then in such cases, an application available in ‘My Saved Applications’ need to be selected and using PRN already generated, it may be filed. However, if a period of fifteen days has elapsed, then, details in Form need to be filled up again. PRN generated already can be used for filing the application
Step-5 :
: Taxpayers are required to file Form GST DRC-03 using DSC or EVC, as the case may be, after making payment. The status will change to “Pending for approval by Tax officer”. However, it may be noted that no approval of tax officer is needed on the earlier application while making another voluntary payment using FORM GST DRC 03
Click the File option for filling of DRC-03:
Submit the file through DSC or EVC :
