New Advisory on Form
DRC-03A and Step-by-Step Guide to Filing Form GST DRC-03A
By Yogesh Verma (CS/LLB) / 2 min read / GST Article
The Goods and Services Tax (GST) system provides taxpayers
with various forms to handle different scenarios, and Form GST DRC-03A
is a recent addition designed to help taxpayers adjust payments made through
Form GST DRC-03 against outstanding demands. This guide provides a clear,
step-by-step walkthrough for filing Form GST DRC-03A on the GST portal.
What is Form GST DRC-03A?
Form GST DRC-03A was introduced on the GST portal as a
mechanism for taxpayers to allocate or adjust payments made in Form GST DRC-03
toward any outstanding liabilities. This form is particularly useful for those
who have made payments under the ‘Voluntary’ or ‘Others’ categories but need
these payments to offset specific demand orders.
Who Can Use Form GST DRC-03A?
Any taxpayer who has received a demand order, such as
DRC-07, DRC-08, MOV-9, MOV-11, or APL-04, can file Form GST DRC-03A. The form
is applicable for taxpayers who have paid a part of their outstanding tax
liabilities via DRC-03 and now wish to allocate this payment against particular
demands.
Steps for Filing Form GST DRC-03A
Here’s a systematic process to file Form GST DRC-03A:
1. Log in to the GST Portal
To begin, log in to the GST portal using your credentials.
Once logged in, follow this path to access the form:
- Go
to Services > User Services > My Applications
> FORM GST DRC-03A.
2. Enter DRC-03 Details
After accessing the form, you’ll need to enter specific
details:
- Input
the Form GST DRC-03 number and click the Search button. This
will populate details associated with the DRC-03, including:
- Date of filing.
- Cause of payment.
- Relevant period (from and to).
- Remaining balance as of the date.
These details provide an overview of the payment made,
ensuring that you are adjusting the correct amount.
3. Select the Demand Order
The next step is to specify the outstanding demand you wish
to adjust the payment against:
- From
the drop-down list under Demand Order No., select the relevant
demand order number. This will display outstanding orders that have yet to
be fully paid.
- Upon
selection, further details will be shown, such as:
- Demand order date.
- Order type.
- Relevant period (from and to).
- Amount of demand outstanding.
Selecting the correct demand order ensures accurate
application of your DRC-03 payment.
4. Adjust the Demand
To proceed with the adjustment, click on Adjustment of
Demand. A new screen will open, displaying several tables. These tables
categorize your adjustments and guide you through the allocation of your DRC-03
balance:
- Table
A: Displays the outstanding
demand.
- Table
B1-B3 (Cash Adjustments):
- Table B1:
Shows the available cash balance from DRC-03.
- Table B2:
Allows you to allocate a cash amount toward the demand.
- Table B3:
Shows the balance remaining after adjustments from cash.
- Table
C1-C3 (Credit Adjustments):
- Table C1:
Shows the available credit balance from DRC-03.
- Table C2:
Allows you to allocate a credit amount toward the demand.
- Table C3:
Displays the remaining balance after adjustments from credit.
- Table
D: Provides a final overview of
the outstanding demand after all adjustments.
Each table is designed to ensure you can allocate both cash
and credit balances toward your outstanding demand accurately.
5. Verify and Validate Details
After filling out the tables, carefully review all entries.
This verification step is crucial to avoid any errors in adjusting your demand.
Once satisfied with the entries:
- Click
on the Validate button to confirm the details.
6. Upload Supporting Documents (If
Required)
If there are any supporting documents that justify or
explain your adjustments, you can upload them at this stage. Although not
always mandatory, these documents can provide context and additional
information if needed.
7. Sign the Undertaking and
Verification
Next, you will be required to sign an Undertaking &
Verification. This section is a formal acknowledgment of the accuracy and
truthfulness of the information provided.
8. Preview and Submit the Form
After completing all required fields:
- Click
on Preview to review the form.
- You
can also Save Draft if you need to revisit the form before final
submission.
- Once
finalized, click Proceed to File.
Choose the preferred mode for submission, either Digital
Signature Certificate (DSC) or Electronic Verification Code (EVC),
to complete the filing.
9. Acknowledgment and Ledger Updates
Upon successful submission, an acknowledgment is generated.
This acknowledgment confirms that the adjustments have been recorded, and
corresponding entries are posted into the electronic liability ledger.
Note: Form GST DRC-03A allows a single DRC-03 payment to be
adjusted against multiple demand orders, or alternatively, multiple DRC-03
payments can be allocated toward a single demand order as needed.
Conclusion: Form GST DRC-03A offers a streamlined approach to
manage outstanding demands by reallocating payments made via DRC-03. Following
these steps can simplify the adjustment process and help ensure compliance with
GST demands.
Disclaimer: All the Information is based on the notification, circular and order issued by the Govt. authority and judgement delivered by the court or the authority information is strictly for educational purposes and on the basis of our best understanding of laws & not binding on anyone.
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