The Goods and Services Tax Network (GSTN) recently launched Form GST DRC-03A, a new tool on the GST portal designed to help taxpayers manage their tax demands. This form is ideal for taxpayers who have already made payments using the DRC-03 form but need to apply these payments directly to a specific GST demand order.
Why Form GST DRC-03A matters
Taxpayers often use Form DRC-03 to pay off GST demands voluntarily or for other purposes. However, when these payments aren’t linked to an official demand order, they can leave gaps in the liability register, leading to mismatched records.
Form GST DRC-03A solves this issue by letting taxpayers link their DRC-03 payments directly to a corresponding demand order, keeping the liability ledger accurate and up-to-date.
How to Use Form GST DRC-03A
Here’s a step-by-step guide for taxpayers:
Login: Go to the GST portal and log into your account.
Navigate: Head to Services > User Services > My Applications and select Form GST DRC-03A.
Search for Payment: Enter your DRC-03 ARN (Acknowledgement Reference Number) and hit Search. The system will display details like:
- Date of Filing
- Cause of Payment
- Period From and To
- Current DRC-03 balance
Select Demand Order: From a dropdown menu, select the relevant Demand Order No. This will show details such as:
- Demand Order Date
- Order Type
- Outstanding Amount
Adjust Demand: Click on Adjustment of Demand. A page will open with multiple tables where you can update amounts for both cash and credit adjustments.
Verify and Submit: Review the details in Tables A, B, C, and D, then click Validate. Upload any supporting documents if needed.
Final Steps: Sign the form, either by DSC (Digital Signature Certificate) or EVC (Electronic Verification Code). Once filed, your adjustments will reflect in the liability ledger.
Additional benefits of form DRC-03A
This form also offers flexibility. A single DRC-03 payment can now be linked to multiple demand orders, and vice versa, making it a valuable tool for taxpayers managing multiple GST obligations.
Form DRC-03A simplifies tax compliance, ensuring payments align accurately with demand orders and eliminating mismatches in taxpayer records.
