FAQs on Form GST DRC-03A

In the evolving landscape of GST compliance, Form GST DRC-03A has been introduced to streamline the adjustment of voluntary payments against outstanding demand orders. This new form simplifies the process by allowing taxpayers to link payments made through Form GST DRC-03 directly to specific demand orders, ensuring accurate and transparent reconciliation in the electronic liability register. In this blog, we willaddress common queries regarding the usage, eligibility, and filing process of Form GST DRC-03A to help taxpayers navigate this new compliance requirement efficiently.

FAQs for Form GST DRC-03A

What is Form GST DRC-03A?

Form GST DRC 03A has been introduced in the GST portal to adjust payments made through Form GST DRC 03 against any outstanding demand in the electronic liability register. 

Who can file DRC-03A?

Taxpayers against whom the demand is raised in Form GST DRC 07/DRC 08/MOV 9/MOV 11/APL 04 and for which the payment has been done through Form GST DRC-03 under ‘Voluntary’ or ‘Others’ categories can file Form GST DRC-03A. 

Which demand orders can be adjusted through Form GST DRC-03A filing? 

Any outstanding demand order (DRC-07/DRC 08/MOV 09/MOV 11/APL 04) that has not yet been completely paid can be adjusted through Form DRC-03 A filing. 

What details do taxpayers need to enter while filing Form GST DRC03A? 

Taxpayers need to enter the ARN of Form GST DRC-03 and the demand order number is to be selected using a drop-down.  The details of the demand order and the payment done through FORM GST DRC-03 will be displayed. 

Can a taxpayer adjust the amount paid in Form GST DRC 03 partially against a demand using Form GST DRC 03A? 

Yes, a taxpayer can adjust the amount paid in Form GST DRC-03 partially against a single demand order or multiple demand orders. The taxpayer has to fill the tables available in Form GST DRC 03A accordingly.  

Can a taxpayer use multiple Form GST DRC-03s to adjust a single demand and vice-versa? 

Yes, a taxpayer can adjust multiple Form GST DRC-03s against a single demand order & a single Form GST DRC-03 can also be used for adjustment against multiple demand orders.  

Note – The taxpayer has to file separate DRC-03A for each DRC-03 if multiple DRC-03 are to be adjusted against a single demand order.  

What is the DRC 03 Register and its purpose? 

DRC 03 Register is available in the GST portal to help the taxpayer ascertain the accurate remaining balance of DRC-03 after adjustments are made against a demand through DRC-03A. The path to access the DRC-03 register in the GST system is User Service à DRC-03 Register.

Note: The DRC 03 register is presently available for DRC 03s which are used in DRC 03A form 2

Conclusion

Form GST DRC-03A is a significant tool for taxpayers to reconcile and adjust their voluntary payments against outstanding GST demand orders, enhancing the accuracy of their liability records. By understanding its filing requirements and functionalities, taxpayers can ensure seamless compliance and effective resolution of pending demands. Utilizing the DRC-03A form not only simplifies the adjustment process but also aids in maintaining a clear and updated electronic liability register, thus reducing the risk of discrepancies in tax records.

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