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.
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.
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.
The pre-conditions to make voluntary payment are:
a. In case, voluntary payment is made before issue of SCN
b. In case, voluntary payment is made after issue of SCN or statement
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.
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.
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.
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
addition u/s 68 ca misconduct cash deposit in bank cbdt circular CBDT Instruction cbdt notification cbdt order cbdt press release cgst circular cgst notification cit revision 263 concealment penalty covid-19 custom circular demonetisation due date extension e-way bill faq GST circular GST Council Meeting gst faq gstn advisory gstr-1 GSTR-3B GST rates IBBI ibc icai announcement itat mca circular MCA notification order u/s 119 penalty 271(1)(c) penalty u/s 271(1)(c) Press Release reasons recorded reopening 148 Reopening us 147 Search & Seizure sebi circular sebi regulations transfer and postings unexplained cash credits validity of notice u/s 148 Withdrawal of 2000 500 Bank Notes
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