Procedure / FAQ for filing Form DRC-03 intimation of GST payment made voluntarily or against SCN

Procedure / FAQ for filing Form DRC-03 intimation of payment made voluntarily or against Show Cause Notice (SCN)

Form DRC-03 enables a taxpayer to pay tax by raising its liability voluntarily or in response to the show cause notice (SCN) raised by the Department. 

Form DRC-03 can be filed for making a voluntary payment of outstanding tax liabilities u/s 73 and 74 of the CGST Act 2017.

A taxpayer can determine the tax voluntarily before issuance of SCN or within 30 days of SCN to avoid the demand and recovery proceedings.

FAQs – GST Payment on Voluntary Basis , FORM GST DRC-03

1. What is the facility for Payment on Voluntary Basis?

Payment on Voluntary Basis is a facility given to tax payers to make payment u/s 73 or 74 of the CGST Act, 2017 within 30 days of issuance of Show Cause Notice (SCN). Payment could also be made by taxpayers before SCN is issued.

2. When can I make voluntary payment?

You can make voluntary payment before issue of notice u/s 73 or 74 of the CGST Act, 2017 or within 30 days of issue of show cause notice (SCN) under the said sections. You cannot make voluntary payment after 30 days of issue of SCN.

3. What are the pre-conditions to make voluntary payment?

The pre-conditions to make voluntary payment are:

a. In case, voluntary payment is made before issue of SCN

    • Show Cause Notice under determination of tax should not have been issued.

b. In case, voluntary payment is made after issue of SCN or statement

    • 30 days’ time has not lapsed since SCN is issued.

4. Can I make partial payment against a liability raised in a SCN?

GST Portal does not allow for making partial payments against a liability raised in a SCN. Complete payment of the amount being demanded in SCN has to be made.

5. Can I save the application for intimation of voluntary payment?

Application for intimation of voluntary payment can be saved at any stage of completion for a maximum time period of 15 days. If the same is not filed within 15 days, the saved draft will be purged from the GST database. To view your saved application, navigate to Services > User Services > My Saved Applications option.

Procedures/Steps to file Form DRC-03

1. Access the www.gst.gov.in URL. The GST Home page is displayed.
2. Login to the GST Portal with valid credentials.
3. Click the Services > User Services > My Applications command.

Procedures file Form DRC03

The steps shall be as per applicable three Scenario.

Scenario-1 In case you have not made any payment and do not have the Payment Reference Number

Scenario 2: In case Payment Reference Number is generated and unutilized and taxpayer comes for filing within 30 minutes of generation of PRN

Scenario 3: In case Payment Reference Number is generated and utilized and taxpayer comes for filing after 30 minutes of generation of PRN

Download Complete User Manual for Filing Form DRC-03 Click Here >>

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