GSTN Introduces Form GST DRC-03A: Advisory and FAQs Issued
The Goods and Services Tax Network (GSTN) has issued Advisory No. 544 (dated November 5, 2024), providing comprehensive guidelines and FAQs on Form GST DRC-03A, which addresses payment adjustments for demand orders.
Key Highlights:
- New Form GST DRC-03A: Introduced to link payments made through DRC-03 to corresponding demand orders, ensuring accurate updates in the electronic liability register.
- Why DRC-03A Was Introduced:
Previously, some taxpayers made payments for demand orders (DRC 07, DRC 08, etc.) via DRC-03, instead of the designated ‘Payment towards demand’ facility on the GST portal.
This led to discrepancies where the payment was recorded but the demand remained open in the system.
- Linking Payments:
Taxpayers can now use Form DRC-03A to connect previous payments (marked as ‘Voluntary’ or ‘Others’ in DRC-03) with demand orders.
By entering the ARN of the DRC-03 and the demand order number, relevant information will be auto-filled, allowing easy adjustments in the liability ledger.
- Support and Grievances:
If technical issues arise, taxpayers are advised to submit a ticket under ‘DRC-03A-Filing’ on the Grievance Redressal Portal at selfservice.gstsystem.in.
For a complete process guide, taxpayers can view the Detailed Advisory and refer to the FAQs.
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