New GST DRC-03A Form: Simplifying Tax Adjustment for Unsettled Demands

The Goods and Services Tax Network (GSTN) has launched a new form, GST DRC-03A, to streamline tax adjustments for unpaid GST demands, allowing taxpayers to link payments made under specific GST orders directly.

Previously, payments under Form DRC-03 couldn’t specify the Demand Order Number, leading to unresolved demand balances in the Electronic Liability Register. With DRC-03A, taxpayers can input the Demand Order Number, precisely matching payments to the relevant demand, helping reduce outstanding liabilities efficiently.

Steps to File GST DRC-03A:

  1. Log into the GST portal: Use your credentials.
  2. Access Form DRC-03A: Go to Services > User Services > My Applications > FORM GST DRC-03A.
  3. Enter DRC-03 Number: Input your DRC-03 number and select Search.
  4. Select Demand Order Number: Pick the demand order to see outstanding amounts.
  5. Adjust Demand Amounts: Edit cash and credit payment details in relevant tables (A to D).
  6. Verify and Submit: Verify details, upload supporting documents, sign the verification, and submit.

Using DRC-03A updates entries in the electronic liability ledger, allowing multiple demands to be adjusted with one DRC-03 or multiple DRC-03s for one demand.

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